I’m not aware that checking all VIES details is a legal requirement, as the information we got from our own tax agency is different. It’s possible that some countries are stricter than others, of course (we don’t know the Dutch law, we only communicated with our own tax agent).
As I wrote, we will review the check in a future update, to see how we can add further verifications. We work to improve the solution as much as we can, but please note that we are not tax consultants, and that we cannot give a guarantee of compliance.
The fact that the information can easily be faked is probably the reason why larger marketplaces do not allow to enter a VAT number at checkout, but require a separate registration as a business (the VAT number is entered in the account page), with the inclusion of scans of official documents that prove the business registration, signatures and so on. For example, Amazon (which, incidentally, was the actual target of the new EU regulations, which were supposed to make the market “fairer for small businesses“), does that, so that they are 100% covered. A small merchant cannot implement and manage such a complicated system, thus getting into even further disadvantage.
Curiously, one of the most common requests we receive is to allow VAT to be deducted even when the VAT number check fails because VIES is not available (and it can happen, randomly, because each country provides its own independent system). The reason is that many of the SMB that sell digital products online want to streamline the checkout process as much as possible. Many of them never collected a single detail about the buyer: they published a PayPal “buy now” button, that the customer used to pay and get immediate access to the products.
Requesting extra information, such as name, address, etc, made the purchase process slower and more cumbersome, resulting in a much higher abandonment rate. Due to that, many merchants are trying to collect as little information as possible.
It looks like what the regulations ask and what the merchants are trying to do are going in opposite directions.