10 Essential Questions About TIN in France

In France, the concept of a Tax Identification Number is divided between business identifiers and personal tax numbers.

For businesses, the primary identifier is the SIREN (Système d'Identification du Répertoire des Entreprises), a 9-digit number that remains with the legal entity for its entire life. For individuals, the TIN is the SPI (Simplification des Procédures d'Imposition), also known as the Numéro Fiscal. These numbers are the foundation of all interactions with the French state, from filing corporate income tax to processing social security contributions.

France utilizes a hierarchical system of identifiers to categorize taxpayers at different administrative levels:

• SIREN: The 9-digit master identifier for the legal entity.

• SIRET: A 14-digit identifier for a specific establishment (SIREN + a 5-digit NIC suffix). A company has one SIREN but can have multiple SIRETs for different locations.

• VAT Number (TVA Intracommunautaire): An 11-digit number (prefix "FR" + 2-digit key + 9-digit SIREN) used for intra-EU trade.

• SPI (Numéro Fiscal): The 13-digit personal tax ID for individuals and sole traders.

• IACS Number: A specialized identifier used for agricultural entities receiving EU subsidies.

French identification numbers follow strict mathematical patterns designed for large-scale automation.

• The SIREN Structure: Consists of exactly 9 numeric digits (e.g., 123 456 789).

• The SIRET Structure: Consists of exactly 14 numeric digits (e.g., 123 456 789 00012).

• The VAT Structure: Comprised of the prefix "FR" followed by a 2-digit control key and the 9-digit SIREN (e.g., FR 12 123456789).

Technical Insight: The SIREN and SIRET numbers are validated using the Luhn algorithm (Modulo 10). The VAT number’s 2-digit key is calculated using Modulo 97. Because French tax authorities are moving toward mandatory real-time e-reporting in 2026, validating the 14-digit SIRET is critical; it ensures that the tax invoice is correctly attributed to the specific physical establishment responsible for the supply.

The INSEE (National Institute of Statistics and Economic Studies) is responsible for managing the Sirene register and issuing SIREN/SIRET numbers.

The DGFiP (General Directorate of Public Finances) manages VAT numbers and personal tax IDs (SPI). For new business registrations, all procedures are now centralized through the INPI One-Stop Shop (Guichet Unique).

VAT Registration Thresholds:

• Mandatory Registration: As of 2026, thresholds are approximately €91,900 for sales of goods and €39,100 for services.

• Mandatory E-Invoicing (2026): Starting September 2026, all large and mid-sized French companies must be able to receive electronic invoices via the PPF (Public Portal) or a certified PDP (Private Platform), making verified SIRETs indispensable.

VAT Rates (2026):

• Standard Rate: 20% (Applies to most goods and services).

• Reduced Rates: 10% (Catering, transport), 5.5% (Food, books), and 2.1% (Press, reimbursed medicines).

The registration process is now 100% digital via the national Guichet Unique.

• Step 1: The One-Stop Shop: All entities must register through the INPI Procedures Portal. This portal replaces all previous physical "CFE" centers.

• Step 2: Automated Issuance: Once the INPI validates the dossier, INSEE assigns the SIREN and SIRET numbers automatically.

• Step 3: VAT Activation: For intra-EU trade, you must request the activation of your VAT number via the SIE (Corporate Tax Service) in your professional area.

• Step 4: Non-Residents: Foreign companies without a permanent establishment in France must register via the EE-NR (Foreign Enterprise Tax Service) in Noisy-le-Grand.

The most reliable way to verify a French TIN is through official national registries that track active vs. inactive (radié) statuses.

• Sirene Registry: Use Sirene.fr to confirm the legal existence of a SIREN or SIRET.

• VAT Check: Validate "FR" numbers via the VIES system or the French Sirene portal (which now links VAT statuses).

• RNE Check: The National Register of Companies (RNE) provides deeper KYB data, including beneficial ownership.

Because a SIREN can be active while a specific branch (SIRET) is closed, manual checks are inefficient for large-scale operations. Enterprise teams use automated real-time lookups to ensure every identifier is valid before processing 2026 e-invoices.

Navigating the transition to mandatory e-invoicing in 2026 requires flawless data hygiene. TaxDo automates the verification of the hierarchical French system:

• GSV (Global Syntax Validation): Provides Luhn and Modulo 97 checks for the SIREN, SIRET, and VAT numbers, ensuring data is mathematically sound before entering your ERP.

• GTL (Global Real-Time Tax ID Verify/Lookup): Connects directly to INSEE and DGFiP databases. TaxDo’s GTL ensures your partners are active and correctly registered in the RNE, preventing e-invoicing rejections and VAT fraud.

TaxDo TIN Validation Coverage in France

A verified SIREN and SIRET are the essential keys for e-invoicing, KYB due diligence, and social reporting in the French market.

Using an unverified French TIN exposes businesses to immediate financial and operational risks:

• E-Invoicing Failure: Starting September 2026, an incorrect SIRET will cause your tax invoice to be automatically rejected by the public platform, leading to severe payment delays.

• KYB Rejections: If a SIREN is listed as "dormant" or "radié," your partners are legally required to stop payments or terminate contracts under AML vigilance rules.

• VAT Penalties: Incorrect VAT formats can lead to the rejection of input tax credits, turning a 20% VAT cost into a permanent loss.

• Customs Seizures: EORI numbers not correctly mapped to an active SIREN will result in immediate customs holds on all imports.