TLDR: In France, the numéro fiscal is a personal code for income tax declarations, while the numéro individuel d’identification à la TVA is a code for VAT-related transactions. Other codes include SIREN and SIRET.
What is the numéro fiscal?
The numéro fiscal is a unique code assigned to individual taxpayers for income tax declarations (Impôt sur le Revenu). It is required to access online tax services, such as filing tax returns on the impots.gouv.fr portal. It is provided on the first page of the paper tax return or in dedicated communications from the tax administration.
What is the VAT number?
The numéro individuel d’identification à la TVA is assigned to businesses conducting VAT-liable transactions in France. It is mandatory for assujettis (VAT taxpayers) who carry out transactions with the right to deduction. It is automatically generated for French businesses upon registration with INSEE and follows the format FR + computer key + SIREN.
Key differences
The numéro fiscal is strictly personal and linked to income tax declarations, while the VAT number is associated with the economic activity of a business or professional. The VAT number must be compulsorily indicated on invoices issued in France for VAT-liable transactions.
Other tax codes
- SIREN: A unique identifier assigned by INSEE to each business at the time of its creation. It is an integral part of the VAT number for French businesses (format: FR + key + SIREN).
- SIRET: Identifies each establishment or operational headquarters of a business, linked to the SIREN.
Accessing tax services
To access online tax services, such as filing tax returns, you need to use the numéro fiscal, the numéro de télédéclarant, and the revenu fiscal de référence. These codes are provided on the first page of the paper tax return or in specific communications.
Obligations and verifications
The VAT number can be verified through the VIES (VAT Information Exchange System) for intra-Community transactions. Businesses must be able to justify the use of the VAT number and provide adequate documentation in the event of an audit.
Revocation of tax numbers
Tax numbers may be revoked in cases of business cessation, suspected cessation of activity, or failure to meet declarative obligations. Revocation occurs after a notification period and can be contested.