## Syntax ```mermaid %%{init: { 'theme': 'base', 'flowchart': { 'padding': '7', 'nodeSpacing': '20', 'rankSpacing': '20' }, 'themeVariables': { 'fontSize': '11px', 'fontFamily': 'Arial' } }}%% flowchart LR Start((START)) --> | | IS_EU_VAT[IS_EU_VAT]:::quoted IS_EU_VAT --> End((END)) ``` ## Purpose The `IS_EU_VAT` SQL function evaluates to boolean true when the value provided can be a valid EU VAT account using a fixed algorithm. The fixed algorithm accepts VAT numbers that are valid according to the country's rules for assigning tax numbers. It does NOT check whether the VAT account is in use. Use `is_vies_eu_vat` to check whether it is actually active and approved for cross-country EU use. Parameters: - Value: value to test. Returns: True when the value provided can be a valid EU vat account.