# 10 Essential Questions About TIN in Reunion

> Verify Reunion Tax IDs (SIRET, VAT) instantly with TaxDo. Handle the specific 8.5% VAT rate & Octroi de Mer, validate New CNI formats, and ensure DRFiP compliance.

Source: https://taxdo.com/resources/faq/post/verify-reunion-siret-vat-octroi-de-mer

Last updated: 2026-02-08

Reunion Island (La Réunion) operates under a unique status: it is an Overseas Department of France (DOM) and an EU Outermost Region, but it falls **outside the EU VAT area**. This means while it uses the Euro and French legal structures, it has its own tax rates and a specific customs tax called **Octroi de Mer**.

For international businesses, shipping companies, and B2B platforms, compliance hinges on the **SIRET** and **Numéro de TVA**. Navigating the difference between “French Mainland” rules and “Reunion Specific” rules (like the Octroi de Mer on imports) is the biggest challenge.

## Introduction

The fiscal infrastructure of Reunion is managed by the [DRFiP (Direction Régionale des Finances Publiques)](https://lannuaire.service-public.gouv.fr/). The identification system is identical to metropolitan France, relying on the **INSEE** registers.

For global enterprises, the critical task is verifying the **SIREN/SIRET** numbers to distinguish a legitimate business from a shell entity, and checking if the entity is subject to local Dock Dues (Octroi de Mer).

## Frequently asked questions

### 1. What is a TIN in Reunion?

In Reunion, the Tax Identification Number system mirrors France. The primary identifiers are the **SIREN** (for the legal entity) and the **SIRET** (for the specific location).

For VAT purposes, businesses use the **Numéro de TVA Intracommunautaire** (Intra-Community VAT Number), even though trade with the EU is technically treated as import/export.

### 2. What types of TIN numbers exist?

Reunion uses the standard French identifiers plus specific individual IDs for KYC.

- **Business SIREN:** The 9-digit unique ID for the legal entity (company).
- **Business SIRET:** The 14-digit ID identifying the specific establishment (SIREN + 5 digits).
- **Business VAT (TVA):** The SIREN prefixed with **FR** and a 2-digit key.
- **Individual SPI (Numéro Fiscal):** The 13-digit tax number for individuals.
- **Individual CNI (Identity Card):**

  - **Old CNI:** The traditional 12-digit format (green laminated card).
  - **New CNI (CNIe):** The new credit-card style format with a 9-character alphanumeric document number.

### 3. What is the format of the TIN?

The formats are strictly numeric (except the new CNI and VAT prefix) and governed by Luhn algorithms.

- **SIREN:** **9 digits** (Last digit is a Luhn checksum).
- **SIRET:** **14 digits** (9 digits of SIREN + 4 digit NIC + 1 checksum).
- **VAT Number:** **FR** \+ **2 digits** \+ **9-digit SIREN**.
- **New CNI (CNIe):** **9 alphanumeric characters** (e.g., 2 letters + 7 digits, or mixed).
- **Old CNI:** **12 digits** (often based on issue date and department code).

> **Technical Note:** Validating a Reunion ID requires checking the "Department Code" embedded in the Old CNI or Social Security Number (Reunion codes are **974**). **TaxDo’s Global Syntax Verification (GSV)** checks these geographic codes to ensure the ID belongs to a Reunion resident, which is crucial for applying the correct VAT rate (8.5% vs 20% in mainland).

### 4. Which authority issues the TIN?

**INSEE** (National Institute of Statistics) issues the SIREN and SIRET. The **Greffe du Tribunal de Commerce** (Commercial Court Registry) handles corporate registration. The **DRFiP** activates the VAT number.

### 5. Who needs to register for a TIN?

- **Local Businesses:** Mandatory for any economic activity.

  - **VAT Threshold:** The _Franchise en base de TVA_ applies. Businesses must register for VAT if annual turnover exceeds **€85,800** (for goods) or **€34,400** (for services).
  - **VAT Rates:** The standard VAT rate in Reunion is **8.5%** (not 20%), and the reduced rate is **2.1%**.
- **Importers (Octroi de Mer):** Any business importing goods into Reunion must pay **Octroi de Mer** (Dock Dues), with rates varying from **4% to 60%** depending on the product type.
- **Remote Sellers:** B2C services supplied to Reunion residents by non-established companies are often not subject to Reunion VAT, but rules are complex.

### 6. How to register or apply for a TIN?

Since Réunion is a French Overseas Department, it follows the French "Guichet Unique" system but adds a specific layer for local customs (Octroi de Mer).

**Step 1: Business Registration (Guichet Unique)**

- **The Single Window:** All business formalities are now centralized. You cannot go to the local chamber of commerce manually anymore.
- **Portal:** Visit the [INPI Guichet Unique (Single Window)](https://procedures.inpi.fr/).
- **Action:** Create an account using **FranceConnect** (or a digital ID) and submit your incorporation details.
- **Outcome:**

  - **KBIS:** The official proof of incorporation (issued by the Greffe/Commercial Court).
  - **SIREN/SIRET:** Your 9-digit (Company) and 14-digit (Establishment) ID numbers are automatically assigned by INSEE.

**Step 2: Tax Account Activation (SIE)**

- **Portal:** Go to [Impots.gouv.fr (Professional Space)](https://www.impots.gouv.fr/professionnel).
- **Action:** Click "Créer mon espace professionnel" using your new SIREN number. You will receive an activation code by post to your registered office in Réunion.
- **Outcome:** This activates your **Numéro de TVA Intracommunautaire** (starts with FR) and allows you to file corporate tax returns.

**Step 3: Customs & Octroi de Mer Registration**

- **Why it matters:** Unlike mainland France, Réunion has a specific import tax called **Octroi de Mer**.
- **Portal:** Register with the [Douane (French Customs)](https://www.douane.gouv.fr/) via the **SOPRANO** portal.
- **Action:** Apply for an **EORI number** (linked to your SIRET) to clear goods at the Port des Galets or Roland Garros Airport.
- **Specifics:** If you are a local manufacturer, you must specifically register as a "Produteur" to manage Octroi de Mer liability.

### 7. How to verify a TIN in Reunion?

Verification is vital because VIES (the EU VAT checker) validates the _number format_ but does not confirm if the entity is physically in Reunion (which dictates the 8.5% rate).

- **The Manual Way:**

  - **Avis de Situation:** Downloading a proof of registration from the INSEE website.
  - **VIES:** Checks if the FR VAT number is valid, but doesn't specify "Reunion" vs "Paris".
- **The Scalability Gap:** Distinguishing a Reunion-based SIRET (starting with 974...) from a mainland one manually is prone to error and time-consuming for batch processing.
- **The Solution:** [TaxDo’s Tax ID Validator](https://taxdo.com/services/tax-id-validator) validates the **SIRET** and checks the **geographical location** code automatically.

### 8. How TaxDo helps companies with TIN compliance?

TaxDo delivers a regulatory-grade Global TIN Validation platform, essential for the specific fiscal environment of French Overseas Territories.

**Why Leading Platforms Choose TaxDo:**

- **Official Global TIN Lookup (125+ Countries):** Real-time validation via **INSEE/Sirene** logic to confirm if the Business SIREN/SIRET is active.
- **Geo-Fencing:** Identifies if a SIRET belongs to **Reunion (974)**, ensuring you apply the **8.5% VAT** and not the French 20%.
- **KYC Identity Checks:** Validates both **Old CNI (12 digits)** and **New CNI (9 alphanumeric)** formats for individual onboarding.
- **Enterprise-Ready:** Features automated revalidation and bank-grade security.

**Reunion Coverage Overview**

We cover the complete spectrum of identifiers required for compliant onboarding:

| **Country**      | **Entity Type** | **Identifier Type**      | **Covered by Product**               |
| ---------------- | --------------- | ------------------------ | ------------------------------------ |
| **Reunion (RE)** | Business        | **VAT** (Numéro de TVA)  | **GTL** (Official Global TIN Lookup) |
| **Reunion (RE)** | Business        | **SIREN** (Legal Entity) | **GSV** (Global Syntax Validation)   |
| **Reunion (RE)** | Business        | **SIRET** (Location)     | **GSV**                              |
| **Reunion (RE)** | Individual      | **NEWCNI** (Identity)    | **GSV**                              |
| **Reunion (RE)** | Individual      | **OLDCNI** (Identity)    | **GSV**                              |
| **Reunion (RE)** | Individual      | **SPI** (Tax ID)         | **GSV**                              |

### 9. What are the uses of TIN for businesses in Reunion?

A valid SIRET is the key to operating in the formal economy. Here is how it is used:

| **Business Context**        | **Key Usage of TIN**                               | **Compliance Criticality**                                                                        |
| --------------------------- | -------------------------------------------------- | ------------------------------------------------------------------------------------------------- |
| **Invoicing (Facturation)** | Issuing legal invoices. **Standard Rate:** 8.5%.   | **Mandatory:** Invoices must show the SIRET and apply the correct local rate (not mainland rate). |
| **Octroi de Mer**           | **Imports:** Paying Dock Dues at customs.          | **Blocker:** Customs (Douanes) requires a valid SIREN to process declarations.                    |
| **B2B e-Invoicing**         | **Upcoming Mandate:** Reporting to Chorus Pro/PPF. | **Timeline:** Aligned with France (Large caps: 2026/2027). Requires valid SIREN.                  |
| **Banking**                 | **KYC:** Opening professional accounts.            | **Requirement:** Banks require an active SIREN status ("Actif") from INSEE.                       |

### 10. What happens if a TIN is incorrect or missing?

The penalties for non-compliance are strictly enforced by French law:

- **Customs Blockage:** Goods imported without a valid SIREN will be held at the port (Port Réunion), accruing daily storage fees.
- **Tax Audits:** Applying the wrong VAT rate (e.g., charging 20% instead of 8.5% or vice versa) triggers automatic audits by the DRFiP.
- **Fines:** Use of a false SIRET is a criminal offense (faux et usage de faux).

## Conclusion

Reunion offers a dynamic market, but its status as a **"fiscal island"** within the French system requires precision. You must handle **SIRETs**, **Octroi de Mer**, and specific **VAT rates** correctly.

Robust compliance demands a strong focus on **KYB (Know Your Business)**. Verifying the **SIRET** ensures you are applying the correct 8.5% VAT rate and avoiding customs nightmares.

**Secure your compliance today.** Validate Reunion Tax ID numbers instantly with **TaxDo’s** verification tools.