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France TIN number guide

Numéro d'identification fiscale (NIF)​

The tax authorities in France assign a tax identification number (TIN) to individuals fulfilling their tax obligations. This unique and perpetual TIN is allocated during an individual's registration in the French tax administration databases. Referred to as numéro fiscal de référence or numéro SPI in French, this identifier ensures reliability and permanence. Stay informed about the numéro fiscal de référence or numéro SPI, vital for individuals navigating the French tax system. Understanding this distinctive identifier is essential for seamless compliance with tax obligations in France.

Format

The NIF comprises of 13 numerals in the format 99 99 999 999 999. The initial digit of the TIN is consistently 0, 1, 2, or 3.

Numéro fiscal on tax return
Numéro fiscal on tax return
Numéro fiscal on Notice of assessment
Numéro fiscal on Notice of assessment

SIREN​

Upon establishment, French entities and individuals engaging in business activities are assigned an identification number by a governmental authority. This numéro SIREN serves various purposes, notably for taxation. Financial institutions like Fonds communs de placement (FCP) and Sociétés d'investissement à capital variable (SICAV) fall into this category. Unlike FCP, SICAV does not possess a tax identification number. Notably, the collection of tax identification numbers is not mandatory for entities classified as financial institutions (FIs)

Format

The SIREN number comprises 9 numerals in the format 999 999 999.

Official database - SIREN Search

Taxe sur la Valeur Ajoutee (TVA)​

Format - FR (country code) + 2 digits + SIREN

Country code + 11 characters. May include alphabetical characters (any except O or I) as first or second or first and second characters.

Example - 12345678901, X1234567890, 1X123456789, XX123456789

SIRET​

The SIRET (Système d'Identification du Répertoire des Entreprises et de leurs Établissements) is a unique identification number assigned to businesses in France. It consists of 14 digits and serves to identify specific establishments of a business. The SIRET number is crucial for business registration, tracking, and compliance purposes. It is part of the broader French business registration system, including the SIREN (Système d'Identification du Répertoire des Entreprises).

The SIRET number, a 14-digit identifier, comprises the SIREN number along with an extra five-digit component representing the specific location or establishment of the business. Consequently, the SIRET number offers more granular details about the physical location of the business within France.

SIRET
SIRET

Frequently Asked Questions​

What is the difference between SIREN and SIRET, and when do I use each on invoices?​

SIREN (9 digits) identifies the legal entity as a whole, while SIRET (14 digits = SIREN + 5-digit NIC code) identifies a specific establishment or location of that entity. A single company with three offices has one SIREN but three different SIRETs. On invoices, French law requires the SIRET of the invoicing establishment. The SIREN is used for legal filings, contracts, and as the base for deriving the TVA intracommunautaire number. Both are assigned by INSEE upon business registration and can be looked up on the SIRENE database. [1]

When does a French auto-entrepreneur (micro-entreprise) need to start charging TVA?​

Auto-entrepreneurs benefit from the franchise en base de TVA (VAT exemption) as long as annual revenue stays below the thresholds: EUR 37,500 for services and EUR 85,000 for goods (2025 thresholds). If revenue exceeds these limits, TVA must be charged from the first day of the month the threshold is exceeded. There is also a tolerance threshold (EUR 41,250 for services, EUR 93,500 for goods) — exceeding this in two consecutive years triggers mandatory registration. Once registered, you receive a TVA intracommunautaire number derived from your SIREN. Invoices must then include TVA at 20% (standard rate) and display the TVA number. For a comparison with other countries, see our worldwide VAT registration thresholds. [1]

How can a non-EU company obtain a French TVA number, and is a fiscal representative still required?​

Non-EU companies making taxable supplies in France must register for TVA with the Service des Impôts des Entreprises Étrangères (SIEE) in Noisy-le-Grand. Since January 1, 2022, the fiscal representative requirement was removed for companies based in countries with a mutual assistance agreement with France (including the UK post-Brexit, Norway, and others). Companies from other non-EU countries still need a fiscal representative who is jointly liable for TVA obligations. The TVA number format is FR + 2 key digits + 9-digit SIREN. Processing time is typically 4–8 weeks. See our France VAT country guide for complete registration details. [1]

What is France's e-invoicing mandate timeline, and when must my company comply?​

France's mandatory e-invoicing for domestic B2B transactions was originally planned for July 2024 but has been postponed. The revised timeline requires all businesses to be able to receive e-invoices from September 1, 2026. Large enterprises (grandes entreprises) and mid-sized companies (ETI) must issue e-invoices from September 1, 2026. Small and medium enterprises (PME) and micro-enterprises must issue e-invoices from September 1, 2027. E-invoices must be transmitted through Chorus Pro (for B2G) or certified Plateformes de Dématérialisation Partenaires (PDP) for B2B. The SIREN/SIRET is required on all electronic invoices. See our France e-invoicing guide for full details. [1]

Why does VIES reject my French TVA number that starts with letters instead of digits?​

French TVA numbers have the format FR + 2 key characters + 9-digit SIREN. Unlike most EU countries, the two key characters can be letters (except O and I), digits, or a mix. For example, FR X1234567890 and FR AB123456789 are valid formats. VIES validation issues often occur when systems expect only digits after the FR prefix. If VIES rejects a valid number, check that your system handles alphabetic characters in positions 3–4. Also verify the number is active — French tax authorities can deactivate TVA numbers for non-filing, and reactivation requires regularizing all outstanding returns with the SIE. To verify French TVA numbers, see our France TVA verification guide. [1]

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