For this reason, suppliers need an easy way to validate the VAT numbers presented by purchasers.
It may also include additional information, such as the holder's name and address, if this is provided by the member state.
A negative VIES validation result does not necessarily mean, however, that the VAT number of the purchaser is invalid.
All other Polish VAT taxpayers may use the ordinary Polish NIP number (without the PL prefix and VIES registration) instead when performing their intra-community acquisitions (purchases), in spite of the fact that VIES will return a negative validation.
[1] Germany, Italy, Spain and Poland all provide such services at national level.