Intra-Community VAT Number

Verified 04 November 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Any company subject to VAT within theEuropean Union (EU)) has an individual tax identification number. It is issued by the tax department of the country in which she is domiciled. The company must include this number on its commercial documents (invoice, quotation, etc.) and on its administrative documents (VAT return, etc.).

The intra-Community VAT number is individual identification number.

It shall be issued by the tax administration of country of domicile of the company concerned at the time of its registration (micro-entrepreneur, sole trader, business).

The number structure is country-specific.

In France, the number consists of the code FR, a computer key (2 digits) and the Siren number company (9 digits).

The intra-Community VAT number is obligatory for the company liable for VAT, i.e. for the company which must charge and remit VAT to the country in which it is domiciled. It must also be domiciled in a Member State of the European Union (EU).

A company liable for VAT but not liable for it may, if it so wishes, apply for the allocation of an intra-Community VAT number. This is the case, for example, of a company subject to the exemption from VAT. Indeed, if it is not in principle no requirement to have an intra-community VAT number, a company which carries out intra-Community trade may be obliged to register for VAT.

FYI  

A company dependent on the exemption from VAT will not lose the benefits of this scheme if it applies for an intra-Community VAT number.

The issue of the VAT number varies according to whether the company is liable for VAT or not.

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Company liable for payment of VAT

The company Tax Service (SIE) automatically transmits the intra-Community company VAT number at the time of registration.

The number must be shown on the commercial documents and company administration (invoice, VAT declaration...).

Company not liable for VAT

If the company is not liable to pay VAT, the allocation of an intra-Community VAT number shall not be automatic pitch.

For example, the following companies do not automatically receive an Intra-Community VAT number:

  • Company subject to the VAT exemption scheme: the amount of its annual turnover is below the VAT exemption thresholds. For more information on these thresholds, see the dedicated card
  • Farmer placed under the flat-rate agricultural refund scheme
  • A company that carries out only transactions for which VAT is not applicable (for example, the supply of goods for which there is a suspensive tax regime).

The company must apply for an intra-Community VAT number from the company Tax Office (SIE) on which it depends if:

  • It sells services to professionals or individuals established in theEuropean Union.
  • It purchases services from professionals established in the European Union.
  • It purchases goods from traders established in the European Union for more than €10,000.
  • It sells goods to individual customers living in the European Union for more than €10,000.

The company must apply for an intra-Community VAT number online via business account email on the website Impat.gouv.fr:

Online tax account for professionals (EFI mode)

FYI  

To learn more about the VAT rules applicable to European trade, you can consult our dedicated factsheets: exchange of services and trade in goods.

Companies with business relationships with customers or suppliers can check the validity of an EU VAT number to prevent fraud and scams.

This verification can be done using the following online service:

Verification of an intra-Community VAT number (VIES)

It is recommended that you check the VAT number that must appear on the invoices before each transaction.

If the EU partner's intra-EU VAT number is " invalid he must provide a certificate of liability issued by his tax authorities. If he does not do so, he will have to be invoiced under the French VAT system.

In case error report on the partner's VAT registration number, the partner must contact their tax authority for the partner's VAT registration number to be adjusted. Where the partner company is French, it is the companies Tax Office (SIE) on which it is dependent which is responsible.

Who shall I contact

Warning  

There is no European database for finding the intra-Community VAT number of a company on the basis of its name or business name.

In what cases can it be invalidated?

A company may have its VAT number invalidated if it is in certain situations. The invalidation shall be notified by the tax authority together with the reason why the number has been invalidated.

1. Transmission of false information

The company who transmitted from false information to the tax authority to obtain an intra-EU VAT number can have its number invalidated.

2. No transmission of amendment

The company who does not forward its data changes may have its VAT registration number invalidated.

3. Company involved in VAT fraud

The intra-Community VAT number can be invalidated when the company cannot ignore or knows how to be involved in a VAT fraud in France or the European Union and is in one of the following situations:

  • It shall not reply within 30 days to application for regularization the tax authorities (failure to declare, failure to submit the VAT recapitulative statement, etc.)
  • It shall not provide a reply within 15 days of the notification of the non-compliances where it has been found that it has repeatedly transmitted inaccurate information
  • It hinders the proper conduct of fiscal supervision or the right of investigation (allows customs and tax officials to investigate breaches of the VAT invoicing obligation, such as false or erroneous invoicing).

Example :

Setting up a fictitious business for the purpose of collecting VAT and then dissolving it in order to avoid returning it to the State is a VAT fraud.

4. Non-compliance with representation

A company located outside the European Union which carries out transactions taxable for VAT purposes must designate a tax representative. This representative is responsible for the fulfillment of the tax reporting obligations. The VAT number can be invalidated if this company does not fulfill its obligation to be represented.

How do I get a disabled number restored?

The invalidated intra-Community VAT number shall be reinstated without delay when the company completes one of the following conditions :

  • It regularized the information transmitted (in the case of a reporting failure or transmission of false information).
  • It has regularized its situation with regard to the repeated transmission of inaccurate information.
  • It no longer impedes the conduct of the tax inspection and the right of investigation.
  • It submitted comments justifying the reinstatement of its intra-Community VAT number.

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