VAT Francês

French VAT number (numéro de TVA intracommunautaire): the SIREN-based key

France's VAT number is the numéro de TVA intracommunautaire, built on top of the company's SIREN. The format is the prefix FR + a 2-character key + the 9-digit SIREN, e.g. FR12345678901. The 2-character key is usually numeric, but older numbers may include letters (the alphanumeric variant excludes I and O to avoid confusion with 1 and 0).

For the common numeric key, the check is deterministic: key = (12 + 3 × (SIREN mod 97)) mod 97. That ties the key to the SIREN, so a single typo in either part breaks validation. The SIREN itself is a 9-digit Luhn-checked company identifier issued by INSEE; the longer SIRET (14 digits) adds a 5-digit establishment code (NIC).

The French identifier family

• SIREN (9 digits): identifies the legal entity. The root of the VAT number.
• SIRET (14 digits): SIREN + NIC; identifies a specific establishment/site.
• TVA intracommunautaire: FR + key + SIREN; the EU-facing VAT ID, validatable in VIES.
• Code APE/NAF: activity code (e.g. 62.01Z) — descriptive, not part of the VAT number.

Common pitfalls

• Alphanumeric keys: legacy numbers with a letter key still exist; reject only if the key fails its own rules, not merely because it isn't numeric.
• Confusing key with SIREN: the first two characters after FR are the key — the SIREN is the last 9 digits.
• Spaces on invoices: French invoices group digits (FR 12 345678901); strip whitespace before validating.

FAQ

How is the French VAT key computed? For numeric keys, (12 + 3 × (SIREN mod 97)) mod 97. The result is a 2-digit number prepended to the SIREN.

Is the SIREN the same as the VAT number? No — the SIREN is the 9-digit core; the VAT number adds the FR prefix and the 2-character key.

Does a valid format mean it's active? No. Only VIES (or the French annuaire des entreprises) confirms a live, registered number.