Sole traders

[Thanos0]

how does one check if a sole trader is registered for tax and has a vat number without asking them?

If a sole trader does give you a VAT number, is there any way to verify the VAT number is real and not a random selection of letters numbers to appear real?

 

[dublin67]

You can check the validity of a vat number here http://ec.europa.eu/taxation_customs/vies/

If someone gives you an invoice with no vat number but with vat charged send it back to them and request that they put the vat number on it. The Revenue are entitled to, and do, deny input credits for vat where the invoice isn't correctly drafted.