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 with EU regulations. Understanding how it works, knowing how to obtain it, and verifying its validity are essential steps for any business aiming to develop activities on a European scale — whether you are a large corporation, a self-employed professional, or an e-commerce retailer.
Niveau : 🟢 All businesses · Scope : 🇪🇺 European Union · Type : 📋 Tax Compliance
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, ensuring that VAT is correctly applied — or exempted — for legitimate cross-border business operations.
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, including:
- Invoices issued to EU partners
- Estimates and commercial proposals
- Purchase orders for goods or services across borders
- Periodic VAT returns submitted to national tax authorities
The structure of the intra-community VAT number varies depending on the member state, but it generally includes a two-letter country code followed by a series of numbers and/or letters. For example, for France, the number starts with « FR » followed by 11 characters — a key format to memorise when verifying supplier credentials.
| Country | Number Structure | Example |
|---|---|---|
| France | FR + 11 characters | FR12345678901 |
| Germany | DE + 9 digits | DE123456789 |
| Italy | IT + 11 digits | IT12345678901 |
| Spain | ES + 9 characters | ESA12345678 |
| Netherlands | NL + 12 characters | NL123456789B01 |
✅ Key takeaway
The intra-community VAT number is not just an administrative formality — it is the cornerstone of VAT-exempt trade between EU member states. Without it, your cross-border invoices may be subject to double taxation or rejected by EU partners.
Who must obtain an intra-community VAT number?
The obligation to obtain an intra-community VAT number does not apply uniformly to all businesses. The requirement depends on your legal status, your turnover, and the nature of your cross-border activities. Here are the main categories concerned:
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 with the relevant national tax authority — no separate application is usually needed for established VAT-registered businesses.
Self-employed professionals and micro-enterprises: The attribution is not automatic for businesses operating under a VAT exemption scheme. However, they must request a number in specific situations:
- Intra-community acquisitions of goods exceeding €10,000 per calendar year
- Provision of services to VAT-registered clients within other EU member states
- Voluntary transition to the standard (real) tax regime
- Receipt of digital services or software licences from EU suppliers
E-commerce retailers: Online businesses selling goods to consumers across EU borders must switch to the standard tax regime and obtain an intra-community VAT number if their cumulative annual sales to other EU countries exceed €10,000. This threshold applies collectively across all EU destination countries — not per country individually.
Foreign companies operating in France: Businesses based outside France but carrying out taxable transactions on French territory must also obtain a French intra-community VAT number. The process differs depending on where the company is headquartered:
- EU-based companies: can apply directly or through a fiscal agent
- Non-EU companies: mandatory appointment of a tax representative established in France, who assumes joint and several liability for VAT obligations
⚠️ Important warning
Failing to obtain an intra-community VAT number when required can result in significant penalties: invoice rejection by EU clients, tax reassessments, and loss of VAT deduction rights on intra-EU purchases. Always verify your obligations before conducting cross-border transactions.
How to request and verify an intra-community VAT number?
The procedure for obtaining an intra-community VAT number varies depending on the legal status and situation of the company. In France, the process is managed by the Service des Impôts des Entreprises (SIE). Here are the steps to follow systematically:
Ensure that your company meets the conditions to obtain an intra-community VAT number. Review your turnover thresholds, your tax regime, and the nature of your EU transactions.
Gather all necessary supporting documents: Kbis extract (company registration certificate), company statutes, proof of address, and any recent tax correspondence. Foreign companies must also provide certified translations.
Submit your request to the corporate tax service (SIE) corresponding to your registered business address. The request can often be made online via the official tax portal (impots.gouv.fr) or by post.
Fill out the official request form for the allocation of an intra-community VAT number. Accuracy is critical — any error in your SIRET number or legal name will delay processing.
Processing time varies between a few business days and several weeks depending on the tax office workload and the complexity of your situation. For urgent cases, contact your SIE directly to request expedited processing.
Verifying an intra-community VAT number with VIES
Once your number is obtained, it is essential to verify its validity regularly — and to systematically check the VAT numbers of your EU suppliers and clients before issuing or accepting invoices. The European Commission provides a free online verification tool called VIES (VAT Information Exchange System), accessible at ec.europa.eu/taxation_customs/vies.
VIES allows you to:
- Confirm that a VAT number is currently active and valid
- Obtain the registered company name and address associated with the number
- Generate a timestamped confirmation document for audit purposes
- Check numbers from all 27 EU member states in real time
« A VIES check takes less than 30 seconds and can save your business from a tax reassessment worth thousands of euros. Make it a systematic step in your supplier onboarding process. »
— European Commission, VAT compliance best practices
Note that VIES results are dependent on national databases being up to date. If a valid number returns an error, contact the relevant national tax authority directly to confirm status before rejecting a business relationship.
Obligations and consequences linked to the intra-community VAT number
Obtaining an intra-community VAT number comes with a set of legal obligations and can significantly affect how your business operates at an administrative and financial level. Non-compliance exposes companies to audits, penalties, and loss of VAT recovery rights.
Mandatory reporting declarations: Companies holding an intra-community VAT number must file specific declarations in addition to their standard VAT returns:
- European Services Declaration (DES): required for any supply of services to VAT-registered clients in other EU member states, filed monthly via the customs portal
- Declaration of Exchange of Goods (DEB / EMEBI): tracks the physical movement of goods across EU borders; thresholds determine the level of detail required
- Periodic VAT returns: monthly or quarterly depending on the tax regime, with strict filing deadlines
VAT exemption thresholds: The allocation of an intra-community VAT number can trigger the crossing of VAT exemption thresholds. In France, these are set at:
- €85,800 per year for commercial activities (sale of goods)
- €34,400 per year for service-based activities
Beyond these thresholds, the company automatically enters the standard tax regime — either simplified or normal — with significantly greater reporting obligations, including the right (and obligation) to charge VAT on all invoices and to recover input VAT on business expenses.
| ✅ Benefits of the intra-community VAT number | ❌ Administrative constraints |
|---|---|
| • VAT-exempt invoicing to EU partners • Recovery of VAT paid in other EU countries • Access to the EU single market without double taxation • Enhanced credibility with international clients |
• Monthly or quarterly VAT filing obligations • DES and DEB declarations for cross-border flows • Risk of penalties for late or incorrect filings • Tax representative required for non-EU companies |
Tax representative liability: For foreign companies operating in France, using a tax representative implies shared responsibility. The representative undertakes to manage all VAT-related obligations — from registration to filing and payment — and assumes personal liability in the event of a breach. Choosing a qualified and reputable representative is therefore a critical business decision, not merely an administrative one.
💡 Practical advice
Set up a quarterly internal review of your intra-community VAT obligations: check that all EU partner VAT numbers are still valid via VIES, verify that your DES and DEB declarations are filed on time, and confirm that your invoicing templates include all mandatory legal mentions. This simple routine significantly reduces audit risk and ensures smooth cross-border trade.
The intra-community VAT number is an essential tool for any business expanding within the European Union. Its rigorous management and compliance with all associated obligations are non-negotiable conditions for maintaining tax compliance, protecting your right to deduct VAT, and facilitating efficient cross-border commercial relationships.
Questions fréquentes
How long does it take to receive an intra-community VAT number in France?
For companies already registered with French tax authorities, the intra-community VAT number is often assigned automatically within a few business days of registration. For self-employed professionals or foreign companies applying separately, processing typically takes between one and four weeks depending on the workload of the local SIE (Service des Impôts des Entreprises). Submitting a complete and accurate application with all required documents significantly speeds up the process.
Can a micro-enterprise or auto-entrepreneur obtain an intra-community VAT number?
Yes, a micro-enterprise or auto-entrepreneur can obtain an intra-community VAT number, even though it is not automatically assigned. It becomes necessary when intra-community acquisitions exceed €10,000 per year, when services are provided to VAT-registered clients in other EU member states, or when the business voluntarily switches to the standard VAT regime. The request is made directly to the local SIE with supporting documents proving the intra-EU activity.
What happens if I invoice an EU client without an intra-community VAT number?
Invoicing an EU client without a valid intra-community VAT number means you cannot apply the VAT zero-rate exemption for intra-community supplies. You would be required to charge VAT at the domestic rate, which most B2B clients in the EU will refuse to pay or will be unable to recover. Additionally, your invoices may be rejected, and you risk a tax reassessment if authorities determine that the VAT exemption was applied without the legal basis provided by a valid intra-community VAT number.
Is the VIES verification tool always reliable for checking a VAT number?
VIES (VAT Information Exchange System) is the official European Commission tool for checking intra-community VAT numbers and is generally reliable. However, it depends on national tax authority databases being current, which means there can occasionally be delays in updates. If a valid number returns an error or shows as inactive, it is advisable to contact the relevant national tax authority directly before drawing conclusions. Always save a timestamped VIES confirmation for your accounting records.
What is the difference between a SIRET number and an intra-community VAT number?
The SIRET number (14 digits) is a French business identification number issued by INSEE to identify a company at a specific establishment level within France. The intra-community VAT number, by contrast, is issued by the tax authorities specifically for EU cross-border transactions and begins with the country code «FR» followed by 11 characters derived from the SIREN number. While linked, they serve different purposes: SIRET is used for domestic administrative matters, while the intra-community VAT number is used exclusively for EU-level trade and invoicing.