French VAT Code for E-Invoicing: Key Rules, Requirements & Compliance

France’s VAT Code is a 13-digit alphanumeric identifier required for businesses to comply with French VAT regulations and e-invoicing mandates. Beyond registration, it anchors compliance in structured invoicing, standardized codes, and secure digital reporting.

Key Takeaways

• VAT Code format: FR + 2-digit computer key + 9-digit SIREN number.
• Validation via the EU’s VIES system for intra-EU transactions.
• E-invoices must follow EN 16931 code lists for VAT categories, exemption codes, and electronic address schemes.
• Mandatory invoice fields include identifiers, VAT details, payment terms, transaction type, and references.
• Only structured formats allowed: Factur-X, UBL 2.1, and CII.

What is the French VAT Code?

All businesses established in France must register for VAT if their annual turnover exceeds certain thresholds, depending on the type of business. VAT Code or Intra-Community VAT number is an alpha-numeric 13 digit unique tax identification number which is issued by the French tax authorities at the time of registration. The number consists of the code FR, a computer key (2 digits) and the Siren number company (9 digits). For example, a French VAT code might look like: FR12 345678901.

The primary tool to check French VAT numbers is the VIES system provided by the European Commission. VIES stands for VAT Information Exchange System. It is essentially an online service that queries national VAT databases across the EU to confirm if a VAT number is valid and active for intra-EU transactions.

E-Invoicing Under the French VAT Code

VAT code under France e-invoicing relies on standardized European Commission ‘code lists’ (EN 16931). These define allowable values for key fields like VAT exemption reasons (VATEX) and electronic address schemes (EAS). Using the correct codes ensures compliance with the VAT Code while keeping invoices interoperable across EU systems. Here under is the code list

VAT Code Requirements for E-Invoices 

e-Invoices in France must include all the same compulsory details as paper invoices. Under Article 289 II, a Council of State decree has defined those mandatory fields: seller and buyer identifiers (name, address, VAT number), details of goods/services, date, invoice number, and VAT calculation elements. Here are the requirements under e-invoicing in France

Invoice Content / Mandatory Fields

• Seller and buyer SIREN/SIRET and addresses
• Invoice number and date
• Description of goods/services
• VAT rates and amounts
• Total amounts (excl. & incl. VAT)
• Payment terms and due dates
• Transaction type (goods/services)
• Delivery address (if different)
• Reference to order or contract (if applicable)
• Payment status

In addition to traditional fields, e-invoices must indicate transaction type, payment status, and may require extra details such as delivery address, and categorization for e-reporting. The list of required fields is published in the technical specification by the tax authority.

Format & Structured Data

The invoice should be written in French and should be issued in two copies in the specified, structured digital format as given below:

• Factur-X: Hybrid PDF with embedded XML, readable by humans and machines.
• UBL 2.1: Universal Business Language XML, commonly used for Peppol exchanges.
• CII: UN/CEFACT Cross Industry Invoice XML.

Only these structured formats are permitted for B2B e-invoicing. Standard PDFs are not sufficient.

Platform / Transmission (PDP, PPF)

France has adopted the sophisticated and evolving 5-corner model for electronic invoicing (e-invoicing) and e-reporting. The system has transitioned from a hybrid "Y-model" to a more decentralized model, placing certified private platforms (PDPs) at the middle of invoice exchange and compliance.

• All invoices must be sent and received through government-approved electronic invoicing platforms called Partner Dematerialization Platforms (PDPs).
• PDPs Validates invoice format, ensures compliance, converts formats if needed, routes invoices, and reports data to the Public Invoicing Platform (PPF).
• PPFs maintains the central directory, aggregates invoice and reporting data, and forwards information to the tax authority (DGFiP)

Archiving

All electronic invoices and credit notes must be archived securely for 10 years, ensuring authenticity and integrity. Many PDPs and ERPs offer compliant archiving solutions. Paper archives are not sufficient for e-invoices.

Conclusion

The France VAT Code is not only a tax identifier but also a compliance anchor in the e-invoicing framework. Beyond the 13-digit FR number, businesses must ensure that their internal VAT codes align with EN 16931 specifications, covering VAT category codes, exemption codes (VATEX), and reference schemes. Each transaction type, such as domestic, intra-EU, exempt, or reverse charge, requires precise coding to ensure interoperability and legal validity. Validations through the VIES VAT Code system, proper mapping of rates, and structured invoice formats (Factur-X, UBL 2.1, CII) are mandatory for adherence to the French VAT Code in electronic invoicing.