When VIES runs
A buyer VAT ID supplied for a B2B claim is checked as a taxable-person signal. The receipt stores vies.status and a SHA-256 vat_id_hash — not the raw VAT number.
| status | Meaning |
|---|---|
| VALID | VIES confirmed the ID as a taxable person |
| NOT_CONFIRMED | ID present, not accepted as taxable person |
| PENDING_MANUAL_REVIEW | Check unavailable or inconclusive |
| NOT_PROVIDED | No VAT ID on the event |
Reverse charge requires an accepted taxable person. Pending VIES is a review state, not an automatic AE line.