France is a major European economy and a key trading partner for businesses throughout the EU. French VAT numbers have a distinctive format that combines a validation key with the company's SIREN number. This guide explains how French VAT numbers work, how to validate them, and what to expect when trading with French businesses.
The French VAT number, known as the numéro de TVA intracommunautaire, follows this format:
FR + 2-character key + 9-digit SIREN
Example: FR12345678901 or FRAB123456789
The total length is 13 characters. The two-character validation key can be two digits, two letters, or one of each. However, the letters I and O are excluded to avoid confusion with digits 1 and 0. The remaining 9 digits are the company's SIREN number, which is the official French business identifier.
The SIREN (Système d'Identification du Répertoire des Entreprises) is France's company identification system. Every French business entity receives a unique 9-digit SIREN number upon registration with INSEE (Institut National de la Statistique et des Études Économiques).
The SIREN number remains constant throughout the company's existence, even if the company changes its name, address, or legal form. This stability makes it a reliable identifier. When a French business gives you their VAT number, the last 9 digits correspond to their SIREN, which you can verify through public company registries.
Related to the SIREN is the SIRET number, which adds 5 additional digits to identify specific business establishments or locations. The SIRET is used for local registration purposes but does not appear in VAT numbers. For VAT purposes, only the 9-digit SIREN is relevant.
The two-character validation key at the beginning of the French VAT number (after FR) is calculated from the SIREN number using a specific algorithm. This key provides a checksum function, allowing systems to detect incorrect numbers without querying the database.
The key calculation involves a mathematical formula applied to the SIREN. If someone enters a SIREN correctly but the key incorrectly, or transposes digits in the SIREN, the resulting key will not match, and validation will fail. This built-in error detection helps catch transcription mistakes.
Valid key formats include: two digits (00-99), two letters (excluding I and O), or combinations like one letter and one digit. All these formats follow the same mathematical derivation from the SIREN.
French VAT numbers validate through VIES like other EU VAT numbers. A successful validation returns the registered company name and address, allowing you to verify the number belongs to your expected trading partner. France generally provides complete company details in validation responses.
When entering a French VAT number for validation, include the full 13 characters starting with FR. The number should be entered without spaces or separators. For example: FR12345678901, not FR 12 345678901.
The most common problem is an incorrect validation key. If the key does not match the SIREN, validation fails even if the SIREN is a valid registered number. This typically results from transcription errors. Ask the customer to verify the complete number from their official documents.
Some French businesses may provide only their SIREN number without the FR prefix and validation key. A 9-digit number alone is not a complete VAT number and cannot be validated through VIES. If you receive only a SIREN, ask for the full numéro de TVA intracommunautaire.
France has overseas departments and territories with different VAT regimes. Businesses in certain overseas territories may have different identification or may not be in the standard VIES system. Verify the territory status if dealing with French overseas locations.
Beyond VIES validation, you can verify French company details through several public resources:
The Infogreffe service (infogreffe.fr) provides access to official commercial register information. You can search by company name or SIREN number to obtain details about the legal entity, including registration date, legal form, and registered address.
INSEE maintains the SIRENE database containing all French business registrations. The public access version allows searching by SIREN or company name to confirm registration details.
Commercial services like société.com aggregate public data about French companies, making it easy to verify company existence and basic details alongside your VAT validation.
For reference when applying reverse charge on purchases from France:
When communicating with French businesses about VAT matters, these terms are useful:
