driesvints · driesvints · Jun 9, 2025 · Jun 6, 2025 · Jun 6, 2025 · Jun 6, 2025
diff --git a/README.md b/README.md
@@ -154,11 +154,11 @@ try {
 }
 ```
 
-#### ~UK VAT Numbers~
+#### UK VAT Numbers
 
-> Support for validating UK VAT numbers has been removed. [See the related PR.](https://github.com/driesvints/vat-calculator/pull/191)
+> Note: Validating UK VAT numbers requires registering your application with the HMRC Developer Hub. Please follow the official [HMRC API Documentation](https://developer.service.hmrc.gov.uk/api-documentation/docs/api/service/vat-registered-companies-api/2.0) for details on authentication and setup.
 
-~UK VAT numbers are formatted a little differently:~
+UK VAT numbers are formatted a little 
8000
differently:
 
 ```php
 try {
@@ -186,6 +186,15 @@ try {
 }
 ```
 
+> 🔐 Configuration
+
+To use the UK VAT validation feature, you'll need to register your application with HMRC and set the following environment variables in your .env file:
+
+```
+HMRC_CLIENT_ID="your-client-id"
+HMRC_CLIENT_SECRET="your-client-secret"
+```
+
 ## Laravel
 
 ### Configuration

diff --git a/config/vat_calculator.php b/config/vat_calculator.php
@@ -70,4 +70,9 @@
 
     'soap_timeout' => 30,
 
+    'hmrc' => [
+        'client_id' => env('HMRC_CLIENT_ID'),
+        'client_secret' => env('HMRC_CLIENT_SECRET'),
+    ],
+
 ];
diff --git a/src/Http/CurlClient.php b/src/Http/CurlClient.php
@@ -0,0 +1,112 @@
+<?php
+
+namespace Mpociot\VatCalculator\Http;
+
+class CurlClient
+{
+    /**
+     * Send a GET request.
+     *
+     * @param string $url
+     * @param array $headers
+     * @return string
+     * @throws \RuntimeException on cURL error
+     */
+    public function get(string $url, array $headers = []): string
+    {
+        $ch = curl_init($url);
+
+        curl_setopt_array($ch, [
+            CURLOPT_RETURNTRANSFER => true,
+            CURLOPT_HTTPHEADER => $headers,
+        ]);
+
+        $response = curl_exec($ch);
+
+        if ($response === false) {
+            throw new \RuntimeException('cURL GET error: ' . curl_error($ch));
+        }
+
+        curl_close($ch);
+
+        return $response;
+    }
+
+    /**
+     * Send a POST request with JSON body.
+     *
+     * @param string $url
+     * @param array $headers
+     * @param array|string $data
+     * @param bool $json
+     * @return string
+     * @throws \RuntimeException on cURL error
+     */
+    public function post(string $url, array $headers = [], $data = [], bool $json = true): string
+    {
+        $ch = curl_init($url);
+
+        $postFields = $json ? json_encode($data) : (is_array($data) ? http_build_query($data) : $data);
+
+        if ($json) {
+            $headers = array_merge(['Content-Type: application/json'], $headers);
+        }
+
+        curl_setopt_array($ch, [
+            CURLOPT_RETURNTRANSFER => true,
+            CURLOPT_HTTPHEADER => $headers,
+            CURLOPT_POST => true,
+            CURLOPT_POSTFIELDS => $postFields,
+        ]);
+
+        $response = curl_exec($ch);
+
+        if ($response === false) {
+            throw new \RuntimeException('cURL POST error: ' . curl_error($ch));
+        }
+
+        curl_close($ch);
+
+        return $response;
+    }
+
+    /**
+     * Send a GET request and return response with HTTP status code and headers.
+     *
+     * @param string $url The URL to send the GET request to
+     * @param array $headers Optional array of HTTP headers to include in the request
+     * @return array Associative array containing statusCode, headers, and body
+     * @throws \RuntimeException on cURL error
+     */
+    public function getWithStatus(string $url, array $headers = []): array
+    {
+        $ch = curl_init($url);
+
+        curl_setopt_array($ch, [
+            CURLOPT_RETURNTRANSFER => true,
+            CURLOPT_HTTPHEADER => $headers,
+            CURLOPT_TIMEOUT => 30,
+            CURLOPT_HEADER => true,  // We want headers in output
+        ]);
+
+        $response = curl_exec($ch);
+
+        if ($response === false) {
+            throw new \RuntimeException('cURL GET error: ' . curl_error($ch));
+        }
+
+        $headerSize = curl_getinfo($ch, CURLINFO_HEADER_SIZE);
+        $statusCode = curl_getinfo($ch, CURLINFO_HTTP_CODE);
+
+        curl_close($ch);
+
+        $header = substr($response, 0, $headerSize);
+        $body = substr($response, $headerSize);
+
+        return [
+            'statusCode' => $statusCode,
+            'headers' => $header,
+            'body' => $body,
+        ];
+    }
+}
diff --git a/src/VatCalculator.php b/src/VatCalculator.php
@@ -2,7 +2,9 @@
 
 namespace Mpociot\VatCalculator;
 
+use Exception;
 use Illuminate\Contracts\Config\Repository;
+use Mpociot\VatCalculator\Http\CurlClient;
 use Mpociot\VatCalculator\Exceptions\VATCheckUnavailableException;
 use SoapClient;
 use SoapFault;
@@ -19,6 +21,11 @@ class VatCalculator
      */
     protected $soapClient;
 
+    /**
+     * @var CurlClient
+     */
+    protected $curlClient;
+
     /**
      * All available tax rules and their exceptions.
      *
@@ -594,11 +601,23 @@ class VatCalculator
      */
     protected $businessCountryCode = '';
 
+    /**
+     * @var string
+     */
+    protected $ukHmrcTokenEndpoint = 'https://api.service.hmrc.gov.uk/oauth/token';
+
+    /**
+     * @var string
+     */
+    protected $ukValidationEndpoint = 'https://api.service.hmrc.gov.uk';
+
     /**
      * @param \Illuminate\Contracts\Config\Repository|array
      */
     public function __construct($config = [])
     {
+        $this->curlClient = new CurlClient();
+
         $this->config = $config instanceof Repository ? $config->get('vat_calculator', []) : $config;
 
         if (isset($this->config['business_country_code'])) {
@@ -883,6 +902,39 @@ public function isValidVATNumber($vatNumber)
         return false;
     }
 
+    /**
+     * Get or refresh HMRC access token
+     */
+    private function getHmrcAccessToken()
+    {
+        // Get token from HMRC
+        $clientId = $this->config['hmrc']['client_id'];
+        $clientSecret = $this->config['hmrc']['client_secret'];
+
+        if (! $clientId || ! $clientSecret) {
+            throw new VATCheckUnavailableException("HMRC API credentials not configured");
+        }
+
+        // Note: This endpoint requires x-www-form-urlencoded, so override the content-type.
+        $headers = [
+            'Content-Type: application/x-www-form-urlencoded',
+        ];
+
+        $response = $this->curlClient->post($this->ukHmrcTokenEndpoint, $headers, http_build_query([
+            'grant_type' => 'client_credentials',
+            'client_id' => $clientId,
+            'client_secret' => $clientSecret,
+        ]), false);
+
+        $data = json_decode($response, true);
+
+        if (! isset($data['access_token'])) {
+            throw new VATCheckUnavailableException("Failed to retrieve HMRC access token");
+        }
+
+        return $data['access_token'];
+    }
+
     /**
      * @param  string  $vatNumber
      * @return object|false
@@ -896,7 +948,39 @@ public function getVATDetails($vatNumber)
         $vatNumber = substr($vatNumber, 2);
 
         if (strtoupper($countryCode) === 'GB') {
-            throw new VATCheckUnavailableException('UK VAT checks are no longer available. Please see https://github.com/driesvints/vat-calculator/pull/191.');
+            try {
+                $accessToken = $this->getHmrcAccessToken();
+
+                $responseData = $this->curlClient->getWithStatus(
+                    "$this->ukValidationEndpoint/organisations/vat/check-vat-number/lookup/$vatNumber",
+                    [
+                        "Authorization: Bearer $accessToken",
+                        "Accept: application/vnd.hmrc.2.0+json&
9E81
quot;,
+                    ]
+                );
+
+                $apiStatusCode = $responseData['statusCode'];
+
+                if ($apiStatusCode === 400 || $apiStatusCode === 404) {
+                    return false;
+                }
+
+                if ($apiStatusCode === 200) {
+                    $apiResponse = json_decode($responseData['body'], true);
+
+                    if (json_last_error() !== JSON_ERROR_NONE) {
+                        throw new VATCheckUnavailableException("Invalid JSON response from UK VAT check service");
+                    }
+
+                    return $apiResponse['target'] ?? false;
+                }
+
+                throw new VATCheckUnavailableException("The UK VAT check service is currently unavailable (status code $apiStatusCode). Please try again later.");
+            } catch (VATCheckUnavailableException $e) {
+                throw $e;
+            } catch (Exception $e) {
+                throw new VATCheckUnavailableException("An unexpected error occurred while validating the VAT number");
+            }
         } else {
             $this->initSoapClient();
             $client = $this->soapClient;
@@ -958,4 +1042,27 @@ public function setSoapClient($soapClient)
     {
         $this->soapClient = $soapClient;
     }
+
+    public function setupCurlClient($curlClient)
+    {
+        $this->curlClient = $curlClient;
+    }
+
+    /**
+     * @return $this
+     *
+     * @internal This method is not covered by our BC policy.
+     */
+    public function testing($curlClient)
+    {
+        $this->ukHmrcTokenEndpoint = 'https://test-api.service.hmrc.gov.uk/oauth/token';
+        $this->ukValidationEndpoint = 'https://test-api.service.hmrc.gov.uk';
+
+        $this->config['hmrc']['client_id'] = 'test-client-id';
+        $this->config['hmrc']['client_secret'] = 'test-client-secret';
+
+        $this->setupCurlClient($curlClient);
+
+        return $this;
+    }
 }