Intra-Community VAT number — getting yours, checking a partner's

The intra-Community VAT number is an individual tax identification number, issued by the tax administration of the country where the business is based when it is first registered. In France it is made up of the country code FR, a 2-digit check key and the business's 9-digit Siren number. It is compulsory for a business LIABLE for VAT — one that must charge it and pay it over — and the business tax office issues it automatically. A business that is a taxable person without being liable for VAT, one under the registration threshold for instance, does not receive it as a matter of course: it must ASK for it, through the messaging service of its business account on impots.gouv.fr. The number must appear on the business's commercial documents — invoices, quotes — and on its administrative ones, such as VAT returns.

Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 15 min

Deadlines

On registration, for a business liable for VAT: The business tax office issues the number automatically when the business is registered — micro-entrepreneur, sole trader or company.
Before the first intra-Community transaction, for the others: A business not liable for VAT must ask for the number once it sells or buys services within the European Union, buys goods from EU businesses for more than €10,000, or sells goods to EU consumers for more than €10,000.
Before every transaction: It is advisable to check the intra-Community VAT number that must appear on invoices before each transaction.

Documents to prepare

The business's Siren number, which forms the last nine digits of the French number
Access to the business account on impots.gouv.fr, messaging section
The type of European transactions planned: services or goods, sale or purchase
Annual value of goods bought from EU businesses or sold to EU consumers
The European partner's VAT number, to be checked on the VIES service before the transaction

See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

Any business liable for VAT based in a European Union member state: the number is compulsory and issued automatically by the business tax office on registration
Businesses under the French VAT registration threshold, which do not receive it automatically and may ask for it
Farmers under the flat-rate agricultural refund scheme
Businesses carrying out only transactions to which VAT does not apply
Any business checking the validity of a European customer's or supplier's number before invoicing

Worked example

Example: Studio Bastide, under the registration threshold, asks for its number then checks its client's

Studio Bastide is a design studio under the French VAT registration threshold: it therefore received no intra-Community VAT number when it registered. A first Portuguese business client approaches it for a service. As it is selling a service to a business established in the European Union, it needs the number: it logs in to its business account on impots.gouv.fr, opens "Messagerie", "Écrire", "TVA", then "Je demande un numéro de TVA intracommunautaire". The number issued takes the form FR, two check digits, then its Siren. Asking for that number does NOT cost it the benefits of the registration threshold. Before invoicing, it checks its client's number on the VIES service: were it to come back "invalid", the client would have to provide a certificate of taxable status issued by their own tax administration, failing which they would have to be invoiced under the French VAT regime. A few months later Studio Bastide buys equipment from an Italian supplier: there, giving its number to the supplier would COST it the threshold regime — the rule differs between buying and selling.

How to fill it in, step by step

Work out whether you are liable for VAT: if so, the business tax office issued the number automatically on registration and there is nothing to ask for.
If you are not liable — under the registration threshold, on the flat-rate agricultural refund scheme, or carrying out transactions outside the scope of VAT — check whether one of four situations obliges you to ask for it: selling services to businesses or consumers in the EU, buying services from EU businesses, buying goods from EU businesses above €10,000, selling goods to EU consumers above €10,000.
Log in to your business account on impots.gouv.fr and open the messaging service.
Click "Messagerie", then "Écrire", then "TVA", and finally "Je demande un numéro de TVA intracommunautaire".
Put the number you receive on your commercial documents — invoices, quotes — and administrative ones, such as VAT returns.
Before every transaction with a European partner, check their number's validity on the VIES online service.
If the partner's number comes back "invalid", ask them for a certificate of taxable status issued by their tax administration; failing that, invoice them under the French VAT regime.

The form, line by line

Structure of the French number: Country code FR, then a 2-digit check key, then the business's 9-digit Siren number. Each country has its own structure: a European partner's number will not look like yours.
Business liable for VAT: One that must charge VAT and pay it over to the state where it is based. The number is compulsory and automatic for it.
Taxable person not liable for VAT: A taxable person without being liable — the registration threshold is the textbook case. The number is not automatic: it is asked for, and it can become compulsory as soon as there is intra-Community trade.
The €10,000 threshold: It governs TWO of the four situations that oblige a business not liable for VAT to ask for the number: buying goods from EU businesses, and selling goods to EU consumers. SERVICES oblige it with no threshold at all.
VIES service: The online service for checking an intra-Community VAT number, to be used to guard against fraud.

Good to know

A business under the registration threshold does NOT lose the benefits of that regime by asking for an intra-Community VAT number.
By contrast, where it makes an intra-Community ACQUISITION from an EU business, giving that supplier its number COSTS it the threshold regime: asking for the number and giving it to a supplier do not have the same effect.
A taxable person with no duty to hold a number may nonetheless be required to register for VAT as soon as it engages in intra-Community trade.
Where a partner's number is wrong, it is for them to contact their own tax administration to put it right; if that partner is French, the business tax office they report to has jurisdiction.
The number governs other duties served elsewhere: the European services declaration for services sold within the EU, and the VAT recapitulative statement for goods dispatched.

Common mistakes

Assuming a business under the registration threshold never needs the number: four situations require it, including simply selling a service to a European business client.
Confusing ASKING for the number with GIVING it to a supplier: asking does not cost you the threshold regime, giving it on an intra-Community acquisition does.
Applying the €10,000 threshold to services: it covers goods only — bought from EU businesses, or sold to EU consumers.
Invoicing a European partner without checking their number on VIES before the transaction.
Invoicing without VAT a partner whose number is "invalid" and who provides no certificate of taxable status: they must then be invoiced under the French VAT regime.
Leaving the number off quotes and invoices: it must appear on commercial as well as administrative documents.
Waiting for the administration when you are not liable for VAT: the number is issued automatically only to businesses liable for VAT, on registration.

Frequently asked questions

How is a French intra-Community VAT number made up?

Of the country code FR, a 2-digit check key and the business's 9-digit Siren number. Each country has its own structure.

Must it be applied for when under the registration threshold?

It is not issued automatically, and it becomes necessary in four cases: selling services to businesses or consumers in the EU, buying services from EU businesses, buying goods from EU businesses above €10,000, selling goods to EU consumers above €10,000.

Does asking for the number cost the threshold regime?

No. A business under the threshold does not lose the benefits of the regime by asking for a number. By contrast, giving that number to a European supplier on an intra-Community acquisition does cost it the regime.

Where is the application made?

Online, through the messaging service of the business account on impots.gouv.fr: "Messagerie", then "Écrire", then "TVA", then "Je demande un numéro de TVA intracommunautaire".

What if a European client's number comes back "invalid"?

They will have to provide a certificate of taxable status issued by their tax administration. If they do not, they must be invoiced under the French VAT regime.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in French

This topic in other countries

Each country applies its own law: these pages are written in its language and read from its official sources.

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.