## Syntax
```mermaid
%%{init: {
'theme': 'base',
'flowchart': { 'padding': '7', 'nodeSpacing': '20', 'rankSpacing': '20' },
'themeVariables': {
'fontSize': '11px',
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flowchart LR
Start((START)) --> | | VIES_EU_VAT_NAME[VIES_EU_VAT_NAME]:::quoted
VIES_EU_VAT_NAME --> End((END))
```
## Purpose
The `VIES_EU_VAT_NAME` SQL function evaluates to text of the name linked to the EU VAT account provided (when the EU VAT account is valid and active). Each validation takes approximately 250 ms and uses the VIES service offered by the European Union.
Parameters:
- Value: value to test.
Returns: name associated with the EU VAT account. Null when not a valid/active EU VAT account.