French Intra-Community VAT Number Calculator

Calculator

SIREN Number (9 digits)

What is the intra-community VAT number?

The intra-community VAT number (also called VAT identification number or intra-EU VAT number) is a unique tax identifier assigned to each VAT-registered business within the European Union. In France, it is assigned by the Directorate General of Public Finances (DGFiP).

This number identifies businesses in cross-border commercial transactions within the EU and is used to:

Invoice without VAT for intra-community goods deliveries and services
Declare intra-community acquisitions and deliveries
Allow commercial partners to verify your VAT status

In France, the intra-community VAT number consists of the prefix FR, a 2-digit control key, and the 9-digit SIREN number, totaling 13 characters.

The official calculation formula

The control key of the French intra-community VAT number is calculated from the SIREN number using the following formula, defined by the French tax administration:

Key = (12 + 3 × (SIREN mod 97)) mod 97

TVA = FR + Key (2 chiffres) + SIREN

Calculation example: SIREN 123 456 789

Step	Calculation	Result
1 — SIREN mod 97	123 456 789 mod 97	39
2 — 3 × résultat	3 × 39	117
3 — 12 + résultat	12 + 117	129
4 — mod 97 → key	129 mod 97	32
5 — Final number	FR + 32 + 123456789	FR32123456789

Where to use your intra-community VAT number?

Intra-EU invoices

Mandatory on all invoices issued to professional clients from another EU member state.

Tax declarations

Used in VAT returns and intra-community declarations of goods (Intrastat).

Intra-EU purchases

Communicate it to your European suppliers to benefit from VAT exemption on your purchases.

Partner verification

Verify your suppliers' VAT numbers via the VIES system of the European Commission.

SIREN, SIRET and VAT: what is the difference?

Identifier	Format	Usage
SIREN	9 digits	Identifies the business (legal entity)
SIRET	14 digits	Identifies a specific establishment (SIREN + NIC)
TVA Intra.	FR + 11 digits	Identifies the business for EU exchanges (calculated from SIREN)

FAQ

How to calculate a French intra-community VAT number?

The French intra-community VAT number is calculated as follows: key = (12 + 3 × (SIREN mod 97)) mod 97. The final number is FR + 2-digit key + SIREN. Example: SIREN 123456789 gives key 32, so FR32123456789.

Is the intra-community VAT number mandatory?

Yes, the intra-community VAT number is mandatory for any VAT-registered business conducting commercial transactions with other European Union countries. It must appear on intra-EU invoices and VAT declarations.

What is the difference between intra-community VAT and national VAT number?

The intra-community VAT number (format FR + 11 digits) is used exclusively for commercial exchanges within the European Union. The national VAT number may have a different format depending on the country. In France, both formats are identical.

How to verify an intra-community VAT number?

You can verify an intra-community VAT number via the VIES system (VAT Information Exchange System) of the European Commission, accessible at ec.europa.eu/taxation_customs/vies. This free official service allows you to confirm the existence and validity of the number.

Does a self-employed person have an intra-community VAT number?

A self-employed person exempt from VAT (below turnover thresholds) is not subject to VAT and therefore does not have an active intra-community VAT number. However, if they exceed the thresholds or opt into VAT, they can obtain one calculated from their SIREN.