## Syntax
```mermaid
%%{init: {
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'themeVariables': {
'fontSize': '11px',
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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 `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 perform an actual live check whether the VAT number is actually active and approved for cross-country EU use.
Parameters:
- Value (`varchar2`): value to test.
Returns: whether the value provided can be a valid EU VAT account as a `boolean`.
## Examples
The following example determines whether `'NL812602377B01'` can be a valid EU VAT number:
```sql
select is_eu_vat('NL812602377B01')
----------------
true
```
The following example determines whether `'NL123456B01'` can be a valid EU VAT number:
```sql
select is_eu_vat('NL123456B01')
----------------
false
```