Vatfallback module provides an API based validation and a fallback offline regex validation for the unstable VIES database used by Magento
Please find the Magento 1 version here.
1) A plugin that replaces the existing VAT check in Magento Customer implementing various services with means of fallback.
2) Use the console task:
./bin/magento vat:validate NL NL133001477B01
3) Use the API endpoint to get company data by VAT number
http://domain.com/rest/V1/vat/companylookup/NL133001477B01
4) Add a GraphQL endpoint by installing elgentos/m2-vatfallback-graph-ql
5) Caching service for VAT request (be sure to enable the VAT cache under Cache Management)
composer require dutchento/m2-vatfallback
bin/magento setup:upgrade
See https://github.com/Dutchento/m2-vatfallback/releases
Warning: Since all of the free VIES API's are slow and somewhat unreliable the checkout steps could become slow while checking.