TLDR: To deactivate an intra-Community VAT number in France, contact the competent Service des Impôts des Entreprises (SIE – Business Tax Office). This step is mandatory if you no longer carry out operations requiring VAT identification, such as intra-Community acquisitions or imports. No online procedure or specific form is mentioned in official sources.
Who Must Deactivate Their Intra-Community VAT Number?
You must deactivate your intra-Community VAT number if you are a taxable person or a non-taxable legal entity that no longer carries out operations requiring VAT identification. This includes intra-Community acquisitions, imports, or exits from suspension regimes. If you no longer perform these operations, you must contact the SIE to have your number deactivated.
How to Contact the Service des Impôts des Entreprises (SIE)?
The only explicitly mentioned method to deactivate your intra-Community VAT number is to directly contact the competent Service des Impôts des Entreprises (SIE). No online procedure or specific form is indicated in official sources. You must therefore reach out to your local SIE to initiate the deactivation process.
What Happens If You No Longer Carry Out Operations Requiring VAT Identification?
If you no longer carry out operations requiring VAT identification, your intra-Community VAT number remains valid until you deactivate it. It is your responsibility to contact the SIE to request the deactivation of your number. Until this step is completed, your number remains active in the database of Community taxable persons.
Are There Exceptions to the Deactivation Obligation?
There is no explicit exception to the deactivation obligation if your intra-Community VAT number has been assigned to you. However, if you have never carried out operations requiring VAT identification, you do not need to request deactivation. For example, if you are under the VAT exemption scheme and have never exceeded the thresholds requiring identification, you do not need to worry about this procedure.
What Are the Risks of Not Deactivating Your Intra-Community VAT Number?
If you fail to deactivate your intra-Community VAT number when you no longer carry out operations requiring VAT identification, your number remains active in the database of Community taxable persons.
How to Verify the Validity of an Intra-Community VAT Number?
Each intra-Community VAT number can be verified. You can check the validity of the identifier of the person with whom you are contracting. For French operators, the number follows this format: FR + computer key (2 characters) + company SIREN (9 digits). This number is assigned by the Direction générale des finances publiques (DGFiP – General Directorate of Public Finances) as soon as INSEE notifies them of the company's SIRET number.
Conclusion
Deactivating an intra-Community VAT number in France is a simple but essential procedure for taxable persons who no longer carry out operations requiring VAT identification. By contacting the competent Service des Impôts des Entreprises (SIE), you can ensure that your number is deactivated and avoid any administrative or tax risks.