VIES VAT number validation (online)
You can verify the validity of a VAT number issued by any Member State by selecting that Member State from the drop-down menu provided, and entering the number to be validated.
http://ec.europa.eu/taxation_customs/vies/vatRequest.html
FAQ
http://ec.europa.eu/taxation_customs/vies/faqvies.do#item_13
WSDL file
http://ec.europa.eu/taxation_customs/vies/checkVatService.wsdl
European VAT ID number directory
You can search here for European Value Added Tax identification numbers (often called “VAT registration numbers” in the UK) for making international payments as required by law. This service is free of charge and you do not need to register.
http://www.vat-reg-no.org/
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