France VAT number (TVA intracommunautaire): format, use and checks
A French company's VAT number is built from its SIREN and issued by the tax office. It goes on every invoice and is essential for reverse-charge sales to EU businesses.
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"France VAT number" is one of the top suggestions after "France VAT", alongside refund questions from tourists. For businesses, the number matters on every cross-border invoice.
The format
| Part | Example |
|---|---|
| Country code | FR |
| Key | 12 |
| SIREN | 345678901 |
| Full number | FR12345678901 |
The key is calculated from the SIREN. Some keys contain letters.
Getting it
The SIE assigns the number when the company registers for VAT, usually during formation through the guichet unique. It is visible in the company's professional space on impots.gouv.fr.
Using it
- On every invoice you issue as a VAT-registered business.
- With the customer's number on reverse-charge invoices to EU businesses, plus "autoliquidation".
- In the European services declaration for B2B services to other EU countries.
Checking customers
A Paris agency invoicing a client in Belgium checks the Belgian number on VIES. If valid, it applies the reverse charge. If not, it asks the client before invoicing, since the VAT treatment depends on it.
Getting paid
EU customers pay by SEPA into an IBAN; with SEPA Instant, the money often arrives in seconds. Customers outside the euro area pay more cheaply into local details in their own currency.
Paying into France: the local rail
| What | Detail |
|---|---|
| Local rail | SEPA Instant Credit Transfer |
| Run by | European Payments Council scheme, run by each bank |
| Settlement | Under ten seconds, 24/7 |
| Published fee | By the EU Instant Payments Regulation, no more than the bank charges for a standard SEPA transfer |
Source: European Payments Council: SEPA Instant Credit Transfer. Checked when this guide was last updated; the scheme's own page has the current figures.
Where Rivet fits
Rivet gives French companies EUR details with an IBAN on Growth, plus GBP and USD details, so customers in and outside the EU pay locally. Rivet is not a bank; regulated partner institutions hold the funds. See EU VAT OSS for non-EU sellers.
Questions people ask
How do I find my French VAT number?
On your professional space at impots.gouv.fr, or on letters from your SIE. It is derived from the SIREN.
Is the VAT number the same as the SIRET?
No. SIRET identifies an establishment (SIREN plus 5 digits). The VAT number is FR, a key and the SIREN.
How do I check a customer's VAT number?
On the European Commission's VIES service. Save the result as evidence.
Do I need it to sell outside the EU?
Your invoices always show it if you are VAT registered, but non-EU customers do not need theirs on your invoice.
Sources
Alexia compares the accounts, cards and payment tools companies weigh before they switch, and writes Rivet's market guides for founders in a specific country. Prices in Alexia's comparisons come from each provider's own pricing page on the date given in the article, rules come from the regulator or tax authority that sets them, and every source is listed at the end.
More from Alexia M. →This article is general information, not legal, tax or financial advice. Rules and fees change; check the sources above and the provider’s current terms before you act on them.
- france vat number
- tva intracommunautaire
- siren
- vies
- reverse charge
- french vat
