France maintains a comprehensive system of business and tax identification numbers that can initially seem complex to foreign businesses and traders. Understanding the relationship between the numéro de TVA intracommunautaire, SIREN, and SIRET numbers is essential for anyone doing business in France or trading with French companies. This guide explains each identifier type, their formats, validation methods, and how they interconnect within the French administrative system.
The French identification system centers on the SIREN number as the core business identifier, with other numbers derived from or related to it. The VAT number (numéro de TVA intracommunautaire) incorporates the SIREN, making it possible to identify the underlying business from the VAT number alone. The SIRET extends the SIREN to identify specific business establishments. Understanding these relationships helps navigate French business verification efficiently.
The numéro de TVA intracommunautaire (intra-community VAT number) serves as France's identifier for EU cross-border trade purposes. This number must appear on invoices for intra-community transactions and enables verification through the European VIES system. The format combines a calculated check code with the company's SIREN number, creating a unique thirteen-character identifier.
The format consists of the country prefix FR followed by two characters (the check code) plus nine digits (the SIREN number), totaling thirteen characters. The two check characters can be letters, digits, or a combination, with the exception that letters I and O are excluded to prevent confusion with numbers 1 and 0. This alphanumeric flexibility distinguishes French VAT numbers from many other EU formats.
Format: FR + 2 characters + 9 digits (SIREN)
Examples: FR12345678901, FRXX123456789, FR1X123456789
Total Length: 13 characters
Check Characters: Calculated from SIREN using modulo algorithm
The check code is calculated using a formula: Key = (12 + 3 × (SIREN modulo 97)) modulo 97. This produces a number between 0 and 96, which is then represented as two characters. For values 0-9, the format is 0X where X is the digit. For values 10-99, the two digits are used directly. Alternatively, letters A-Z (excluding I and O) can represent values through a separate encoding system.
The SIREN (Système d'Identification du Répertoire des ENtreprises) is a nine-digit number assigned to every legal entity registered in France. This number identifies the company as a whole, regardless of how many locations or establishments it operates. The SIREN remains constant throughout the life of the entity and forms the foundation of French business identification.
The format consists of nine digits with the final digit serving as a check digit calculated using the Luhn algorithm. This standardized check digit calculation enables straightforward validation of SIREN numbers. Any SIREN that fails the Luhn check is definitively invalid, catching many transcription errors before they cause problems.
Format: 9 digits
Example: 123456789
Check Digit: Position 9, Luhn algorithm
Issuing Authority: INSEE (Institut National de la Statistique et des Études Économiques)
Every French VAT number incorporates the SIREN as its final nine digits. This means that from a French VAT number, you can extract the SIREN by removing the prefix FR and the two check characters. The SIREN can then be used to look up additional company information through French business registers and databases.
The SIRET (Système d'Identification du Répertoire des ÉTablissements) extends the SIREN to identify specific establishments or locations operated by a business. While a company has one SIREN, it may have multiple SIRETs if it operates from different premises. The SIRET consists of the SIREN plus a five-digit NIC (Numéro Interne de Classement) identifying the specific establishment.
The format comprises fourteen digits: the nine-digit SIREN followed by a five-digit NIC. The main establishment (siège social) typically has NIC 00001, with subsequent establishments receiving sequential NIC codes. Like the SIREN, the SIRET incorporates the Luhn check digit, though the check applies to the full fourteen-digit number rather than just the SIREN portion.
Format: 14 digits (9-digit SIREN + 5-digit NIC)
Example: 12345678900001
Check Digit: Luhn algorithm on full number
Usage: Identifies specific business establishments
The SIRET appears on employment documents, establishment-level reporting, and various administrative contexts where identifying the specific location matters. For VAT and most EU trade purposes, the SIREN-based VAT number suffices, but understanding SIRET helps when dealing with companies operating multiple French locations.
French businesses automatically receive a VAT number when they register for TVA with the Service des Impôts des Entreprises (SIE). Registration occurs as part of the company formation process for new entities or can be requested later if initially operating below registration thresholds. The VAT number is generated from the existing SIREN using the check code formula.
Foreign businesses needing French VAT registration apply to the Service des Impôts des Entreprises des Non-Résidents (SIERN) or the relevant SIE depending on their specific situation. Non-EU businesses generally require a fiscal representative in France, while EU businesses can typically register directly. The process requires documentation about business activities, expected French operations, and corporate structure.
Processing times for VAT registration vary considerably. Simple cases for established businesses may process within a few weeks, while complex situations involving non-EU entities or unclear activity patterns may take several months. Ensuring complete and accurate documentation from the outset helps avoid delays.
French VAT numbers can be verified through the European VIES system, which queries the French tax authority database. A valid VIES result confirms the number is registered and typically provides the company name associated with the registration. This verification is essential for businesses claiming zero-rate treatment on intra-community supplies to French customers.
Additional verification is possible through French business registers. The Infogreffe database provides company information based on SIREN lookup, including legal name, address, legal form, and registration details. Cross-referencing VIES results with Infogreffe data provides more comprehensive verification than either source alone.
The check code calculation enables mathematical validation independent of database queries. By extracting the SIREN from a French VAT number and applying the check code formula, you can verify that the two check characters are mathematically correct. This catches many typos but does not confirm actual registration status.
France applies registration thresholds that determine when businesses must register for VAT. The franchise en base de TVA (basic VAT exemption) allows small businesses below certain revenue limits to operate without charging or recovering VAT. Thresholds differ by business type, with service providers facing different limits than sellers of goods.
Businesses may voluntarily register even if below the threshold, which allows them to recover input VAT and obtain a VAT number for EU trade purposes. Once registered, businesses must generally remain in the VAT system for at least two years before potentially returning to exempt status if revenue falls below thresholds.
The alphanumeric check characters in French VAT numbers sometimes cause confusion. Unlike purely numeric formats used by some countries, French VAT numbers may contain letters in the third and fourth positions. Ensure validation systems accept both numeric and alphabetic characters in these positions, excluding only I and O.
Distinguishing between SIREN and SIRET numbers causes occasional problems. Nine-digit numbers are SIRETs, while fourteen-digit numbers are SIRETs. VAT numbers always use the nine-digit SIREN, not the SIRET. Using a SIRET in a VAT validation context will produce failures even though the underlying SIREN is valid.
Old format VAT numbers occasionally surface in legacy systems. France previously used different formats before standardization. If you encounter unusual French tax identification numbers, they may be historical formats no longer in use. Current French VAT numbers consistently follow the FR + 2 characters + 9 digits format.
