TLDR: For an intra-Community service, use the individual VAT identification number assigned by the French tax administration. This number is mandatory for service providers and recipients established in France and must be included on all invoices related to intra-Community transactions.
What is the individual VAT identification number?
The individual VAT identification number is an identifier assigned by the French tax administration. It is mandatory for service providers established in France who operate with clients in other EU Member States, as well as for service recipients established in France who are liable for VAT on such transactions.
Who must request the intra-Community VAT number?
The intra-Community VAT number must be requested by service providers established in France who carry out intra-Community services for which the recipient is liable for VAT in another EU Member State. Additionally, service recipients established in France who are liable for VAT on services received from non-resident suppliers must also obtain this number.
How to request the intra-Community VAT number?
The request for the intra-Community VAT number must be submitted to the competent Service des Impôts des Entreprises (SIE) using the letter template BOI-LETTRE-000081. There is no explicitly documented online procedure, so standard practice involves sending a formal letter.
Obligations for indicating the intra-Community VAT number
The intra-Community VAT number must be mandatorily indicated on all invoices and documents related to intra-Community transactions. This indication is essential to demonstrate compliance with tax rules and to allow the authorities of both Member States involved to verify the conformity of the transactions.
Validity of the intra-Community VAT number
The intra-Community VAT number must be valid at the time the service is provided.
Non-resident taxpayers in France
Non-resident taxpayers providing services for which the French recipient is liable for VAT must communicate their intra-Community VAT number. This requirement is necessary to enable the French client to correctly apply the reverse charge mechanism and declare the transaction in their tax returns.
Penalties for omitting the intra-Community VAT number
Omitting the intra-Community VAT number may result in irregularities in tax documentation.