TLDR: Checking a VAT number makes it possible to link that number to the VAT identification of a taxable person or, in certain cases, a non-taxable legal person. It is not sufficient, on its own, to demonstrate the reality of the transactions carried out or the tax conditions applicable to each transaction.
What the VAT number identifies
In France, the individual VAT identification number is issued by the DGFiP to taxable persons and certain non-taxable legal persons that meet the conditions laid down in Article 286 ter of the CGI. Taxable persons identified in the Member States are brought together in an electronic database.
The number is notably allocated to the taxable person who carries out supplies of goods or supplies of services giving rise to a right of deduction. It may also be required for certain intra-Community acquisitions, imports, removals from suspensive regimes or supplies of services for which VAT is due in France or in another Member State.
The number is allocated by the competent business tax department and this is free of charge.
Limitations of the verification
A number verification does not, on its own, make it possible to conclude that the taxable person is actually carrying out a specific transaction, that this transaction gives rise to a right of deduction or that all the conditions for applying a VAT scheme are met.
The usual absence of a number may concern certain non-taxable legal persons, certain taxable persons not liable for VAT, beneficiaries of the exemption provided for in Article 293 B of the CGI and taxable persons subject to the agricultural flat-rate reimbursement scheme when they do not carry out transactions giving rise to a right of deduction. These categories may nevertheless be required to request a number for certain transactions, particularly intra-Community acquisitions or imports.