TLDR: The intra-Community VAT number is invalidated in cases of business cessation, transfer outside the territory referred to in Article 256-0 of the French Tax Code (CGI), waiver of the option for VAT payment on intra-Community acquisitions, or falling below the threshold for the taxable persons mentioned in Article 256 bis of the CGI. For platform operators and IOSS providers, withdrawal occurs in cases of notification of business cessation, presumed cessation, or failure to meet the required conditions.
General cases of invalidation of the intra-Community VAT number
The individual VAT identification number loses its validity in the following situations:
- Permanent cessation of the company's activity;
- Transfer of the company outside the territory referred to in Article 256-0 of the Code général des impôts (CGI);
- Waiver of the option for VAT payment on intra-Community acquisitions by the persons mentioned in paragraph 2 of Article 256 bis of the CGI;
- Falling below the intra-Community acquisition threshold for the same persons.
Invalidation at the initiative of the taxable person
When a taxable person no longer carries out operations for which VAT identification is mandatory, they must contact their business tax office to request the invalidation of their intra-Community VAT number.
Special cases for platform operators
The registration number of a platform operator is withdrawn in the following cases:
- Notification to the tax administration of the cessation of all activity in this capacity;
- Presumption of cessation of activity;
- Failure to comply with the conditions provided for in Article 1649 ter B of the CGI.
Special cases for IOSS providers
The IOSS registration number is withdrawn if:
- The provider notifies the tax administration that they no longer carry out any activity within the European Union in this capacity;
- There are reasons to suppose that the provider's activity has ceased;
- The provider notifies that they no longer have users subject to declaration in an EU Member State.
Consequences of invalidation
The invalidation of the intra-Community VAT number results in the loss of validity of this number for all intra-Community operations. The affected taxable persons must ensure they regularise their situation to avoid tax consequences, particularly regarding VAT exemption for intra-Community supplies.
Reactivation procedure
After a withdrawal, a new registration application may be submitted after a period of six months from the effective date of the deletion, subject to meeting the required conditions.