## Syntax
```mermaid
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flowchart LR
Start((START)) --> | | IS_VIES_EU_VAT[IS_VIES_EU_VAT]:::quoted
IS_VIES_EU_VAT --> End((END))
```
## Purpose
The `IS_VIES_EU_VAT` SQL function evaluates to `true` when the value provided is a valid EU VAT account that is active and approved for cross-country use in the EU.
Each validation takes approximately 250 ms and uses the VIES service offered by the European Union. The faster SQL function [[IS_EU_VAT]] determines conformance to EU VAT numbering rules.
Parameters:
- Value (`varchar2`): value to test.
Returns: whether the value provided is a valid and approved EU vat account as a `boolean`.
## Examples
The following example determines whether `'NL812602377B01'` is an active and approved EU VAT number:
```sql
select is_vies_eu_vat('NL812602377B01')
----------------
true
```
The following example determines whether `'NL123456B01'` is an active and approved EU VAT number:
```sql
select is_vies_eu_vat('NL123456B01')
----------------
false
```