SIRET and Intra-Community VAT Number: What You Need to Know

For businesses trading within the European Union, understanding the relationship between SIRET and intra-community VAT number is essential. This guide explains everything you need to know.

What is the Intra-Community VAT Number?

The intra-community VAT number (or VAT identification number) is a unique tax identifier assigned to each VAT-registered business within the European Union.

French VAT Number Format

FR + 2 characters + SIREN (9 digits)

Example: FR 82 732829320

Number composition

FR: Country code (France)
2 characters: Check key calculated from SIREN
9 digits: Company SIREN number

Relationship Between SIRET and Intra-Community VAT

Identifier	Scope	Use
SIREN	France	Identifies the company
SIRET	France	Identifies each establishment
Intra-community VAT	European Union	Trade within the EU

Important: The intra-community VAT number is based on SIREN, not SIRET. A multi-establishment company has only one VAT number.

Who Needs an Intra-Community VAT Number?

Required for:

VAT-registered businesses
Companies conducting intra-community trade
B2B service providers within the EU

Exemptions:

Auto-entrepreneurs with VAT exemption (unless requested)
VAT-exempt activities

How to Obtain Your VAT Number?

Automatic assignment

The VAT number is usually automatically assigned by the Tax Office (SIE) when registering the business.

Processing time

VAT-registered businesses: Automatic assignment within 2-4 weeks
Auto-entrepreneurs: On request to the SIE

Use in European Trade

Sale of goods (B2B)

For intra-community sales between professionals:

The seller must mention their VAT number and the buyer's on the invoice
VAT is reverse-charged by the buyer in their country
The seller reports the sale in DEB (Declaration of Exchange of Goods)

Service provision (B2B)

For services provided to professionals in the EU:

The place of taxation is the client's country
VAT is reverse-charged by the client
Declaration in DES (European Services Declaration)

Verifying a VAT Number

European Commission VIES Database

The VIES system (VAT Information Exchange System) allows verification of any intra-community VAT number:

https://ec.europa.eu/taxation_customs/vies/

What you can verify

Number validity
Company name
Registered office address

Warning: Always verify your partners' VAT number before a transaction to avoid fraud risks.

Mandatory Invoice Mentions

For invoices involving intra-community VAT, you must mention:

Your intra-community VAT number
The client's VAT number
The statement "VAT exemption, article 262 ter I of CGI" (for intra-community sales)
Or "Reverse charge" (for service provision)

Special Cases

Auto-entrepreneur without VAT

A VAT-exempt auto-entrepreneur can request an intra-community VAT number if they:

Purchase goods from another EU country (above €10,000 per year)
Sell services to professionals in the EU

Company with multiple establishments

A company with multiple SIRETs (establishments) has only one intra-community VAT number, based on its unique SIREN.