What is the purpose of a VAT number and where can I find it?

1. What is the VAT number for?

Intra-community transactions

The VAT number is crucial for intra-community transactions within the European Union. It allows businesses to trade freely without double taxation and to verify the validity of trading partners through the VIES system.

Meaning for the company

Having a VAT number indicates that your business is registered to collect and deduct VAT. It also allows you to buy services from abroad, which may be essential for some businesses.

2. How do I calculate my VAT number?

For French businesses, the VAT number is calculated as follows:

• It starts with FR
• Followed by a Key code (for example, 40)
• Then of your SIREN number (example: 123456824)

You can determine the key code on this page.

3. How do I check if my number is valid?

Validation of the VAT number is mainly done via the VIES database (VAT Information Exchange System). This platform makes it possible to verify the authenticity of the VAT number of companies within the EU.

You can check these items on this page also.

4. How do I get a VAT number in another country?

To obtain a VAT number in another country, it is generally necessary to register with the tax authorities in that country. This process can be complex and it is recommended to be accompanied by an expert, such as the lawyers at Cyplom.

5. How do I get a VAT number in France?

Registration for customs purposes only

Some transactions require VAT registration in France, even if they do not require the filing of VAT returns (form CA3). These operations include:

• Intra-community acquisitions made in France.
• Similar intra-Community deliveries constituting stock transfers.

Registration for transactions requiring the subscription of VAT returns

Other transactions require the subscription of VAT returns (form CA3). Among these operations, we find:

• Invoicing transactions subject to VAT in France to individuals or entities not identified for VAT.
• Intra-community delivery from France.
• Exporting from France.
• Distance selling goods from another state sold to individuals in France.
• Reverse charge of VAT on imports and on purchases of goods or services made from a taxable person not established in France.
• Subcontracting as part of building and public works services.
• Rental of bare building for commercial use subject to French VAT on option.

Services offered by Cyplom

As expert VAT lawyers, we at Cyplom offer a complete range of services to assist you in VAT management:

• Tax audit assistance : Be prepared for tax audits and minimize risks.
• Tax automation : Simplify your tax processes with advanced technological solutions.
• Validation of VAT numbers : Use our VAT Checker Pro tool to periodically check the VAT numbers of your customers and suppliers.
• Electronic invoicing : Adopt electronic invoicing reform stress-free with our help.

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