France VAT number (Numéro TVA)

France's VAT number is the numéro de TVA intracommunautaire, administered by the Direction Générale des Finances Publiques (DGFiP). It consists of the prefix FR, a two-character key, and the nine-digit SIREN number — the company's core registration identifier from the national trade register.

The key is the cleverly designed part: when it consists of two digits, it is mathematically derived from the SIREN using a MOD97 formula. This means you can verify French VAT numbers without contacting any server — simply recalculate the expected key and compare. VAT-Scan does exactly this.

Note that the letters I and O are excluded from the key to avoid confusion with digits 1 and 0. This exclusion is reflected in the regex character class [A-HJ-NP-Z].

When the two-character key is all digits, VAT-Scan evaluates it using this formula:

Expected key = (12 + 3 × (SIREN mod 97)) mod 97

If the calculated key — zero-padded to two digits — matches the key in the number, the VAT number is valid. If not, there is a transcription error.

When the key contains a letter (alphanumeric format), the checksum cannot be evaluated by this method. VAT-Scan returns a "structural check only" result for alphanumeric keys — the format has been confirmed but the key cannot be algorithmically verified.

Alphanumeric keys were introduced to create additional capacity for the growing number of registered businesses in France. They follow the same positional rules but use a different internal assignment logic that is not publicly documented.

• SAS / SARL / SA — the standard corporate forms. SARL (limited liability company) is the most common for SMEs; SAS (simplified joint-stock company) is popular for startups. Both receive VAT numbers derived from their SIREN.
• Auto-entrepreneur / micro-entrepreneur — sole traders registered under the simplified French regime. They may register for VAT voluntarily or become liable above turnover thresholds, at which point a TVA number is issued.
• SCI (Société Civile Immobilière) — a property holding company. SCIs can be VAT-registered if they engage in taxable property activities.
• Association loi 1901 — non-profit associations that undertake commercial activities may also receive a VAT number.

The SIREN-based construction of the VAT number means you can often cross-reference it against the SIRENE database for additional company information.

French law (Code Général des Impôts, Article 289) requires the TVA number on all invoices between VAT-registered businesses. The label varies: you may see N° TVA, numéro de TVA, numéro de TVA intracommunautaire, or simply TVA.

France was a founding member of the EEC and has had a national VAT system since 1954 — making it the first country in the world to implement a value-added tax. The intra-community TVA identifier format was standardised in 1993 alongside the creation of the EU Single Market. France's decision to mathematically link the VAT number to the SIREN was deliberate: it allows any counterparty to cross-validate the number without relying on VIES, which was slower and less reliable in the 1990s.

• Confusing SIREN and SIRET: The SIREN is 9 digits and relates to the company. The SIRET is 14 digits and relates to a specific establishment. The VAT number uses the SIREN, not the SIRET.
• Omitting the key: Entering just FR + 9 SIREN digits (11 chars) is incorrect. The full number is 13 characters including the two-character key.
• Expecting the key to always be numeric: Some systems only validate numeric keys. Alphanumeric keys are equally valid — they just can't be checksum-verified algorithmically.
• Using I or O in the key: These letters are explicitly excluded from the French format. Numbers containing them are invalid by definition.