How to Validate a French VAT Number (with VIES & API Tools)

While transacting an intra-EU B2B sale, it is important for any business in France to have the VAT number of its supplier/buyer. It is needed to ensure the genuineness of both the parties involved and to apply the correct VAT treatment. 

Key Takeaways

1. A French VAT number is an alpha-numeric 13 digit unique tax identification number issued by the French tax authorities.
2. Taxpayers should not confuse SIRET with VAT number as SIRET is a 14 digit number, a combination of a 9-digit SIREN number and a 5-digit establishment code.
3. SIREN number acts as a valid French company identifier. For checking the validity of the number and existence of the company, one can cross check on the INSEE database or Infogreffe.
4. A taxpayer can ensure the validity of the VAT number either using VIES or through automated APIs

What Is a French VAT Number? 

A French VAT number (called numéro de TVA intracommunautaire) is an alpha-numeric 13 digit unique tax identification number which is issued by the French tax authorities at the time of registration. It is based on the company’s national identification number. The number consists of:

1. The code FR - the country code for France, followed by
2. A 2 digits computer key or check code - which can be numeric or letters, acting as a verification key, followed by
3. The 9 digits Siren number of the company - a unique 9-digit business identifier number in France.

For example, a French VAT code might look like: FR12 345678901, where 345678901 is the 9-digits SIREN number and 12 is the check code.

Note: 

1. The check code or computer key is calculated by the french tax authorities from the SIREN using an official algorithm to protect against typos. 
2. If you have a French client or supplier, their invoices will typically have a 14-digit SIRET number. 
3. SIRET number is the combination of a 9-digit SIREN number and a 5-digit establishment code.

Why It’s Important to Validate a French VAT Number?

It is crucial for businesses to know the format of a valid French VAT number as it will help them in detecting the wrong number and prevent fraudulent transactions. For example, if your supplier is applying zero VAT on an intra-EU B2B sale, but his VAT number turns out to be invalid, then he must charge an applicable VAT rate. Similarly, an invalid number might result in you being charged foreign VAT incorrectly.

Method 1 – Validate Using the VIES Tool (Manual) 

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.

Here is the step-by-step procedure for you to validate the VAT number using the VIES tool:

1. Go to the official VIES website on Europa
2. Select France (the country of the VAT number you want to check) and enter the 11 characters in the VAT number field.
3. Click on submit. The system will search the French VAT database (managed by DGFiP) and return a result stating either “Valid” or “Invalid”.
4. If valid, it will also often return the registered name and address associated with that VAT number.
5. If invalid, it will say the number is not valid. This could mean the number is wrong, not active for intra-EU transactions, or there’s a temporary issue with the service.

Using VIES is free but it comes with its own set of limitations. At times VIES may be temporarily down or under maintenance, leading to unavailable results. Also, VIES does not provide detailed info like date of registration or cancellation, it only checks and confirms the validity of the requested VAT number along with the name and address. 

Method 2 – Validate with VAT Validation APIs (Automated) 

If you need to validate many VAT numbers or integrate validation into your business processes (e.g. an e-commerce platform verifying customer VAT numbers for tax-exempt sales), using an VIES might not be a feasible option. This can be done using an API or third-party tools such as: 

1. European Commission VIES API: The VIES service provides a SOAP web service API that allows software to search VAT numbers programmatically. Developers can use this to build automated checks into their systems. The documentation is available on the EU site. All you have to do is, send a request with country code and number, and get a response in XML indicating validity and details. This is free but requires some technical implementation.
2. National French API or tools: France’s impots.gouv.fr does not publicly provide a simple API for VAT checks, but businesses can verify a client’s VAT via their online account or by contacting the tax office. For automated needs, most rely on the VIES API.
3. Commercial Validation Services: Several companies offer paid services or apps that can bulk-validate VAT numbers and even do additional checks (like format correctness, company status, etc.). For example: VIESCheck, Vatlayer, ValidateVAT, etc. These often use the VIES data but may add caching or easier interfaces. If your business frequently needs to verify dozens or hundreds of VAT numbers (e.g. you have many EU B2B customers signing up), such a service can save time. Some accounting software also have built-in VAT validation features.
4. Custom Script or Tools: If you have IT resources, you can write a script that calls the VIES web service or even scrapes the web form in small volumes. There are also free community tools; for instance, the European Commission provides a bulk VIES checker tool.

What to Do If the VAT Number Is Invalid?

If the VAT number is invalid, the business should consider taking the following steps:

1. Cross-check the number: There are chances that while entering the VAT number in the system, you might have pressed the wrong key. Such as instead of pressing 0, you might have entered O or mixing capital i v/s small L. Keep in mind the format of the VAT number i.e. FR followed by 2-digit computer key and 9-digit SIREN number Always ensure to not get confused between 14-digit SIRET and the 9-digit SIREN number. For Example: In a SIRET number 123456789 00017, only the first part i.e. 123456789 encompasses the SIRN number.
2. Ask the customer/supplier: If in case you found the VAT number to be incorrect, instead of assuming, always double check with the customer. They may provide the correct number upon asking for their “attestation de TVA” or a recent invoice showing their VAT.
3. Verify domestic status: There could be a possibility that a French entity falls under the franchise (small business exemption) and hence might have an active VAT number. They might end up giving you the SIREN number which is not the VAT number. In such a scenario, make sure that they are not charging any VAT in their invoice as they are not registered under VAT.
4. Timing issues: If a company which got recently registered for VAT, VIES might not reflect it immediately. There can be a short delay between national registration and VIES update. In such cases, you can request a verification later or contact the French VAT helpline. The French tax authority (DGFiP) has a unit that can confirm VAT numbers for intra-EU transactions, if needed.
5. Use alternative lookup: You can confirm the existence of the businesses of your vendors by validating their SIREN/SIRET number. There’s a French online directory for companies such as the INSEE database or Infogreffe. While it won’t tell VAT validity, it confirms you have the right business and its status. If the business is ceased or deregistered, obviously the VAT number may no longer be valid.

Conclusion

It is always advisable to validate the VAT number before entering the transaction either through VEIS or using the Validation APIs. This simple step will ensure any fraudulent activity and safeguards your compliance.