The intra-community VAT number plays a crucial role in commercial exchanges within the European Union. This tax identification system allows companies to carry out cross-border transactions in complete compliance. Understanding how it works and knowing how to obtain it is essential for any company wishing to develop its activities on a European scale.
What is the intra-community VAT number?
The intra-community VAT number is a unique tax identifier allocated to each company subject to VAT within the European Union. This number is issued by the tax service of the country where the company is domiciled. It allows tax authorities to monitor and control trade between member states.
This identification number is mandatory for any company carrying out intra-community operations. It must appear on all of the company’s commercial and administrative documents, such as:
- Invoices
- Estimate
- Purchase orders
- Tax returns
The structure of the intra-community VAT number varies depending on the country, but it generally includes a country code followed by a series of numbers and/or letters. For example, for France, the number starts with “FR” followed by 11 characters.
| Country | Number structure | Example |
|---|---|---|
| France | FR + 11 characters | FR12345678901 |
| Germany | FROM + 9 digits | DE123456789 |
| Italy | IT + 11 digits | IT12345678901 |
Who must obtain an intra-community VAT number?
The obligation to obtain an intra-community VAT number does not apply to all companies. Here are the main cases where obtaining it is necessary:
Companies subject to VAT : Any company subject to VAT in an EU member country must have an intra-community VAT number. This allocation is generally automatic upon company registration.
Self-employed and micro-enterprises : The attribution is not automatic for companies not liable for VAT, such as self-employed people. However, they can request it in certain cases:
- Intra-community acquisitions exceeding €10,000 per year
- Provision of services within the EU
- Transition to the real tax regime
E-retailers : Online sales companies must switch to the real regime and obtain an intra-community VAT number if their sales to other EU countries exceed €10,000 per year.
Foreign companies : Companies based outside France but carrying out taxable transactions on French territory must also obtain a French intra-community VAT number. The terms and conditions differ depending on whether the company is based in the EU or outside the EU:
- EU companies: direct request or via a tax agent
- Non-EU companies: mandatory use of a tax representative
How to request and verify an intra-community VAT number?
The procedure for obtaining an intra-community VAT number varies depending on the status and situation of the company. Here are the general steps to follow:
- Check eligibility : Ensure that the company meets the conditions to obtain a number
- Prepare the documents : Gather the necessary supporting documents (Kbis extract, statutes, etc.)
- Contact the tax service : Make the request to the corporate tax service (SIE) on which the company depends
- Fill out the form : Complete the request form for allocation of an intra-community VAT number
- Wait for validation : Processing time may vary, but is typically a few days to a few weeks
Once the number is obtained, it is essential to check its validity regularly. The European Commission provides a online verification tool called VIES (VAT Information Exchange System). This tool allows you to check the validity of an intra-community VAT number and obtain information on the associated company.
Obligations and consequences linked to the intra-community VAT number
Obtaining an intra-community VAT number comes with certain obligations and can have consequences on the operation of the company:
Reporting obligations : Companies with an intra-community VAT number must comply with specific reporting obligations, in particular:
- European Services Declaration (DES)
- Declaration of exchange of goods (DEB)
- Periodic VAT returns
Excess thresholds : The allocation of an intra-community VAT number may result in the VAT exemption thresholds being exceeded. These thresholds are set at:
- €85,800 for commercial activities
- €34,400 for services
Beyond these thresholds, the company falls into real tax regime, simplified or normal, with greater reporting obligations.
Tax liability : For foreign companies, using a tax representative implies shared responsibility. The tax representative undertakes to manage all VAT-related obligations and assumes his own responsibility in the event of a breach.
Finally, the intra-community VAT number is an essential tool for companies wishing to develop their activities within the European Union. Its rigorous management and compliance with associated obligations are essential to ensure tax compliance and facilitate cross-border trade.