## Syntax
```mermaid
%%{init: {
'theme': 'base',
'flowchart': { 'padding': '7', 'nodeSpacing': '20', 'rankSpacing': '20' },
'themeVariables': {
'fontSize': '11px',
'fontFamily': 'Arial'
}
}}%%
flowchart LR
Start((START)) --> | | IS_EU_VAT_REASON[IS_EU_VAT_REASON]:::quoted
IS_EU_VAT_REASON --> End((END))
```
## Purpose
The `IS_EU_VAT_REASON` SQL function evaluates to text expressing the reason why the value can not be a valid EU VAT account using a fixed algorithm.
Parameters:
- Value: value to test.
Returns: text indicating reason why the value can not be a valid EU VAT account.