- Tax, levy and duty
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Theoretical penalty(s) of non-compliance subject to the judge's discretion and, where applicable, to certain conditions
- 1 Refusal Finance CostRefusal of commercial transactions: in certain cases, companies may refuse to carry out commercial transactions with a business that does not have a valid intra-Community VAT number. This can lead to difficulties in carrying out certain commercial activities.
- 1 Revocability Finance CostIf a company benefits from the VAT exemption scheme and does not comply with the requirement to hold a VAT number, the tax authorities may decide to suspend or cancel that scheme.
- 1 Damage to reputationRisk of inconsistency with company values - Ethics
Intracommunity VAT (IVAT) number
Scope of application
The following companies are required to obtain a IVAT number:
- VAT-paying companies domiciled within the European Union;
- companies not liable for VAT (exemption):
- when supplying or purchasing services from professionals established in the EU.
- on the sale or purchase of goods within the EU if the amount exceeds €10,000. Purchases within the European Union become taxable in France.
Description
The intra-Community VAT number is a unique identifier assigned to companies established in a member country of the European Union (EU) that are subject to value-added tax (VAT) or trade goods or services with other EU member countries. It is used to identify and track commercial transactions between companies in different EU member countries.
The structure of the intra-Community VAT number varies from country to country. Each country has its own specific configuration for the composition of the intra-Community VAT number. In France, the number is made up of the FR code, a computer key (2 digits) and the company's Siren number (9 digits).
How do I obtain a VATI number?
For companies liable for VAT, the VATI number is automatically issued by the company's tax department (SIE) when the company is registered.
Companies that are not liable for VAT (e.g., exempt from VAT on a basic basis) and need to obtain a VATI number must apply for one from their local business tax office (Service des Impôts des Entreprises - SIE). This can be done :
The structure of the intra-Community VAT number varies from country to country. Each country has its own specific configuration for the composition of the intra-Community VAT number. In France, the number is made up of the FR code, a computer key (2 digits) and the company's Siren number (9 digits).
How do I obtain a VATI number?
For companies liable for VAT, the VATI number is automatically issued by the company's tax department (SIE) when the company is registered.
Companies that are not liable for VAT (e.g., exempt from VAT on a basic basis) and need to obtain a VATI number must apply for one from their local business tax office (Service des Impôts des Entreprises - SIE). This can be done :
- directly online via your business account on the impôt.gouv.fr website: go to your Professional space, then click on "Messaging" > "Write" > "VAT" > "I'm applying for an intra-Community VAT number" ;
- by sending a request by e-mail or post to the SIE on which your company depends. To find out the contact details of the relevant SIE, insert the company's address in the dedicated section (bottom of page): https://www.impots.gouv.fr/contacts
Please note: obtaining an intra-Community VAT number does not mean that a company loses the benefits of the VAT exemption scheme.
Authority
Direction générale des finances publiques (DGFiP)
Direction régionale des douanes et droits indirects (DRDDI)
Responsible(s)
Représentant légal de l'entreprise
