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How to verify TVA(VAT) in France?

French TVA validation on VIES website​

The official administrative information site for businesses in France recommends validation of French TVA (VAT) numbers from the VAT VIES website.

To verify a French TVA number:

  1. Go to the EU VIES portal.
  2. Select France (FR) from the member state dropdown.
  3. Enter the 11-digit TVA number (without the FR prefix), e.g. 81775670417.
  4. Submit — results appear immediately.
France VAT validation on VAT VIES website
France TVA validation on VAT VIES website

Example TVA: 81775670417, 44509553459, 40432941144

A successful verification of the France TVA number on the VIES VAT lookup tool will return the following details:

  • Status of the VAT number: Yes, valid VAT number / No, invalid VAT number
  • Member State
  • VAT Number
  • Date when request received
  • Name of the business
  • Address
  • Consultation Number
Successful France VAT Verification
Successful France VAT(TVA) Verification

For more details on French tax identifiers including SIREN and SIRET, see our France Tax ID Guide.

Frequently Asked Questions​

What is the structure of a French TVA intracommunautaire number, and how is the 2-digit key calculated?​

A French TVA intracommunautaire number is 13 characters: FR + 2-digit verification key + 9-digit SIREN (e.g. FR61775670417 for LVMH). The key is derived from the SIREN using modular arithmetic: key = (12 + 3 × (SIREN mod 97)) mod 97, zero-padded to 2 digits. Always verify the computed TVA number on VIES rather than trusting manual calculation, as certain edge cases (key = 0–9) require zero-padding. [1]

My French supplier says they are not VAT-registered — what is the franchise en base de TVA threshold?​

French businesses below the franchise en base de TVA threshold are exempt from collecting TVA and have no TVA intracommunautaire number. The 2024 thresholds are: €36,800 for services, €91,900 for goods/commerce, and €47,700 for regulated activities (lawyers, artists). Invoices from exempt businesses must state "TVA non applicable — article 293 B du CGI" — do not demand a TVA number from them. Thresholds are indexed annually. [1]

The VIES portal returns "no data available" for a valid French TVA — what causes this?​

Common causes of false negatives on VIES: (1) Data lag — DGFIP updates VIES typically 1–5 business days after registration; (2) Format error — enter only the 11 digits after "FR" (no spaces or dots); (3) VIES maintenance — retry the next business day; (4) National database temporarily down — France's national system may be unavailable. As an alternative, check annuaire-entreprises.data.gouv.fr which also displays TVA intracommunautaire numbers. [1]

When does autoliquidation (reverse charge) apply on French invoices?​

Autoliquidation applies to cross-border B2B services under EU VAT Directive Article 44, implemented in France under Article 283 du CGI. The French customer self-assesses and pays TVA directly to DGFiP — the non-French supplier issues a zero-rated invoice stating "Autoliquidation — Article 283 du CGI". Domestic reverse charge also applies in France for construction subcontracting (Article 283-2 CGI). For the supplier, a valid French TVA Consultation Number from VIES is essential audit documentation. [1]

My company sells digital services to French consumers — do I need a French TVA number or can I use OSS?​

Non-French EU businesses use the EU OSS scheme (One Stop Shop) — register in your home member state and file one quarterly return covering all EU sales including France. No separate French TVA registration is needed. The threshold for mandatory EU TVA registration on cross-border B2C digital services is €10,000 annual EU turnover across all member states. Non-EU businesses use the non-Union OSS or IOSS (for goods under €150). [1]

What is the VIES Consultation Number and should I keep it for audit purposes?​

The Consultation Number (e.g. FRXXXXXXXXXX) is a unique reference proving you verified the TVA number at a specific date and time. French tax inspectors (DGFiP) may request this proof during audits to confirm a supplier or customer was TVA-registered at the transaction date. Keep a screenshot or PDF of the VIES response for each B2B intra-EU transaction. The EU Commission recommends this practice; VIES retains records for 3 months. [1]

What are the French TVA rates and which rate applies to which goods or services?​

France has four TVA rates: (1) 20% — standard rate for most goods and services; (2) 10% — restaurant services, passenger transport, housing renovation, ebooks, online news; (3) 5.5% — food, physical books, medicines, energy renovation, disability equipment, concerts; (4) 2.1% — reimbursable medicines (social security), registered press publications, theatrical performances (first 140 performances). The applicable rate must appear on every TVA invoice alongside the TVA amount and TVA number. [1]

How Lookuptax can help you in VAT validation?

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