France · Numéro de TVA
French VAT Number Checker (TVA)
Check a numéro de TVA intracommunautaire: the format, the key and the company’s status in the business register.
What is a French VAT number?
A French VAT number (numéro de TVA intracommunautaire) is FR followed by a 2-character key and the company’s 9-digit SIREN — for example FR81775670417 for LVMH. The tax administration (DGFiP) issues it to businesses liable for VAT, and it must appear on their invoices. Its legal basis is article 286 ter of the Code général des impôts, which moves into the Code des impositions sur les biens et services on 1 January 2027.
French VAT number format
FR, a 2-character key and the 9-digit SIREN.
(2 characters)
(9 digits)
Example: FR81775670417 (LVMH Moët Hennessy Louis Vuitton, on the DGFiP’s list of active numbers).
- Key: Usually 2 digits; a small share of numbers use letters (never I or O).
- Input: With or without FR and spaces.
- What we check: Format, numeric key and the company’s register status (ceased companies are flagged). Letter-key and Monaco numbers: format only.
- Not checked: VAT registration itself — use VIES for that.
- Not a VAT number: The 9-digit SIREN, the 14-digit SIRET and the EORI number (FR + SIRET).
How to check a French VAT number
- 1 Find the VAT number on the supplier’s invoice — VAT-registered French businesses must show it on invoices above €150 before VAT.
- 2 Enter it above. The checker tests the format and key and looks up the company’s status.
- 3 Compare the returned company with your supplier, and confirm VAT registration in VIES if you need it.
- 4 For background on French tax numbers, read our France tax ID guide.
Frequently Asked Questions
How is a French VAT number built? (Comment est composé le numéro de TVA intracommunautaire ?)
FR, a 2-character key and the company’s 9-digit SIREN — 13 characters in all. LVMH’s SIREN 775670417 gives the VAT number FR81775670417. Check a SIREN.
How is the key calculated? (Comment calculer la clé TVA ?)
For numeric keys, numbers in use follow the rule [12 + 3 × (SIREN mod 97)] mod 97, which gives 81 for LVMH. The rule isn’t officially published, and the tax administration (DGFiP) itself notes that a calculated number has not always matched the number actually issued — so check the number rather than derive it.
Why does a French VAT number contain a letter?
Some keys are letters rather than digits — about 2.5% of active numbers in the DGFiP’s published list, never using I or O. Ville de Paris, for example, holds FRAB217500016 (one of several numbers it uses). This checker confirms the format of letter-key numbers only.
Does every French business have a VAT number?
No. Businesses liable for VAT receive one automatically. Businesses under the VAT exemption for small businesses (franchise en base) have a SIREN but no VAT number unless they request one — for example to buy services from EU businesses, or goods from EU suppliers above €10,000.
Does a valid result mean the business is VAT-registered?
No. The checker confirms the format and key and shows the company’s status in the business register; a number with a correct key can still belong to a body that has no VAT number. To confirm VAT registration, check the number in the EU’s VIES system.
Where must the VAT number appear?
On invoices (except those of €150 or less before VAT), intra-EU trade declarations and VAT returns. When the business customer is liable for the VAT, its VAT number must appear on the invoice as well.
Last reviewed: , against official sources.
Verify French businesses at scale
Check SIREN, SIRET and VAT numbers through one API — with the registered name and status.