## Syntax
```mermaid
%%{init: {
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'themeVariables': {
'fontSize': '11px',
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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 boolean 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.
Parameters:
- Value: value to test.
Returns: True when the value provided is a valid and approved EU vat account.