This package uses service https://ec.europa.eu/taxation_customs/vies/
composer require matejch/vat-id-checker "1.0.0"
/** EU VAT checker */
$service = new \matejch\VatIdChecker\Vies();
$result = $service->validateVat('XX1234567890'); //object with data or false
$service->getMessage(); // response message
composer remove matejch/vat-id-checker