The Intra-EU VAT Number

The intra-EU VAT number identifies your business in all trade in goods and services between European Union countries. In France, it is not allocated automatically: you have to request it from the tax authorities, even if you are under the VAT exemption threshold scheme. As soon as you buy, sell or provide services within the EU, this number triggers specific mechanisms (reverse charge, exemption, DEB and DES returns) and mandatory particulars on your invoices. This guide explains how to obtain it, how to use it and how to meet your filing obligations, for trade in both goods and services.

Last updated: 12/08/2026.

What is the intra-EU VAT number?

The intra-EU VAT number is a unique tax identifier that allows a VAT-registered business to carry out commercial transactions between EU member states without being taxed at every border. It consists of a national prefix (two letters) followed by a number specific to each country. Any business that makes intra-EU acquisitions (purchases), intra-EU supplies (sales) or intra-EU services must have one and give it to the other party.

This number serves as the control key for the VIES information exchange system run by the European Commission (see the dedicated section). Without a valid number, the transaction falls back under standard domestic VAT.

The structure of the French intra-EU VAT number (FR + key + SIREN)

In France, the intra-EU VAT number is built according to a precise logic:

• The FR prefix, common to all French businesses.

• A two-digit computer key, calculated from the SIREN (a mathematical formula defined by the tax authorities).

• The SIREN number, a 9-digit identifier issued by INSEE.

Example for one entity: FR + 05 + 902854108 gives FR05902854108 (the number used by GME Audit). The key is not random: it validates the consistency between the SIREN and the VAT number. This is what allows the VIES service to check instantly whether a French number is genuine.

Note: the intra-EU VAT number cannot be derived from the SIREN by a simple formula that you can calculate yourself. The key is allocated by the tax authorities when you apply.

Intra-EU VAT number and SIRET number: the difference

The SIRET identifies an establishment (14 digits: SIREN + establishment number). The intra-EU VAT number identifies the business in its intra-EU trade (FR + key + SIREN). They are two separate identifiers with different uses:

• SIRET : registration, administrative, local (INSEE, INPI one-stop shop).

• Intra-EU VAT : European taxation, cross-border trade.

A business has a single SIREN and a single intra-EU VAT number, but as many SIRETs as it has establishments.

Who needs an intra-EU VAT number?

Businesses liable for VAT (real regime)

Any business established in France that carries out intra-EU transactions (acquisitions, supplies, services to or from the EU) must have an intra-EU VAT number. This applies to:

• Businesses registered and liable for VAT under the real regime (standard real, simplified, mini-real).

• Companies (SARL, SAS, SASU, SA, SCI subject to corporation tax).

• Self-employed people under real BIC/BNC.

The logic is simple: the intra-EU mechanism is based on the reverse charge, i.e. a transfer of VAT between taxable persons. A tax identifier recognised on both sides of the transaction is therefore needed.

Businesses under the exemption threshold scheme: the number is still mandatory for intra-EU trade

The VAT exemption threshold scheme exempts you from collecting VAT in France, but not from having an intra-EU number as soon as intra-EU trade takes place. This is one of the most common misunderstandings among business owners.

If you are under the exemption threshold scheme (micro-enterprise, auto-entrepreneur below the threshold) and you sell a batch of goods to a German company, you must:

1. Request your intra-EU VAT number from the tax authorities.

2. Give it to your customer.

3. Issue an invoice with the intra-EU particulars.

The exemption only applies to domestic transactions below the thresholds. Intra-EU trade falls outside the exemption scheme as soon as it exists. See our page VAT in France for details of the exemption thresholds.

How do you obtain an intra-EU VAT number in France?

Applying through your professional area on impots.gouv.fr

The number is not allocated automatically when the business is set up. You have to request it.

Procedure for businesses liable for VAT:

1. Log in to your professional area on impots.gouv.fr.

2. Request your intra-EU VAT number from the VAT section.

3. The tax authorities send you the number, usually within a few days.

For newly created businesses, the declaration of start of business (via the INPI one-stop shop) triggers registration with the tax office. The intra-EU number then has to be actively requested. See our guide to setting up a business for the full registration steps.

For businesses under the exemption threshold scheme: the request is also made on impots.gouv.fr, in the professional area, through a specific procedure for allocating the intra-EU number.

Allocation timeframe and new businesses

The number is generally allocated within a few working days. For a new business, it is allocated once the SIREN is active and the tax office has recorded the declaration of start of business. If you expect to trade within the EU from day one, apply as soon as you register.

Good to know: if you are not liable for VAT (exemption threshold scheme) but request the intra-EU number, the tax authorities may ask for evidence of the nature of your activity and the planned trade.

How does intra-EU VAT work?

The core principle: trade between VAT-registered businesses in two different EU countries is invoiced without VAT , with a reverse charge mechanism that shifts the tax to the purchaser. The VAT does not disappear: it is declared and paid in the country of destination.

Intra-EU acquisitions (purchases within the EU)

An intra-EU acquisition (AIC) is a purchase of goods from a business in another member state. For example, you buy equipment from a Spanish supplier.

• The Spanish supplier invoices you without VAT (exempt from Spanish VAT), stating the intra-EU exemption.

• You self-assess French VAT on this acquisition.

• You declare this VAT as output VAT in France (on the CA3) and, if you are liable, recover it at the same time as input VAT.

The net result is neutral for a business that recovers VAT: you collect and deduct the same amount, with no cash outflow.

Intra-EU supplies (sales to the EU)

An intra-EU supply (LIC) is a sale of goods to a business in another member state. You are the French seller.

• You invoice without VAT, stating the exemption (article 262 I of the CGI and article 138 of the EU VAT Directive).

• You must check your customer's intra-EU VAT number on VIES.

• You declare this transaction on the CA3 (dedicated line) and on the DEB.

Cumulative conditions for the exemption: the purchaser is VAT-registered in their country, the goods are transported to another member state, and the customer has a valid intra-EU number.

The VAT reverse charge: who pays and how

The reverse charge is the core mechanism of intra-EU VAT. For B2B transactions (between VAT-registered businesses), it is the purchaser (the customer) who self-assesses the VAT, not the seller.

In practice:

• The seller invoices excluding VAT and includes the statement “Autoliquidation, article 283-2 nonies du CGI” (reverse charge), or an exemption statement depending on the transaction.

• The buyer declares and pays the VAT due in their own country.

• The buyer recovers this VAT as a deduction if they are liable.

The reverse charge also applies to other cases in France: intra-EU B2B services, supplies of gas and electricity, sales of second-hand equipment and transactions with a supplier not established in France. For monthly tracking of your output and input VAT, see our page calculating VAT.

Intra-EU services (general rules)

Services follow a different rule from goods.

B2B services (to a VAT-registered business in the EU):

• VAT is due in the customer's country (general rule, article 44 of the VAT Directive).

• The customer self-assesses the VAT, with exceptions (services relating to immovable property, restaurant services, passenger transport).

• The French supplier invoices excluding VAT with a reverse charge statement.

B2C services (to a private individual in the EU):

• VAT remains due in France (place of supply = supplier), except in specific cases (intangible services such as telecommunications and electronic services).

• For B2C intangible services, the regime is aligned with that of distance sales (single threshold of €10,000).

Worked example of an intra-EU supply

Illustrative case. You run a French SARL. You sell a batch of equipment to an Italian company, registered for VAT, for €12,000 excluding VAT.

• You invoice €12,000 excluding VAT, with the statement “Exonération TVA, art. 138 directive TVA et art. 262 I du CGI” (VAT exemption).

• You do not apply French VAT (20%).

• You check your customer's Italian VAT number on VIES before the transaction.

• You declare the supply on the CA3 (line for exempt intra-EU supplies) and on the DEB.

On the Italian buyer's side, they self-assess Italian VAT (22%) on the acquisition, which they declare and recover in their own accounts. The transaction is therefore neutral for them and exempt for you.

Conversely, if you were buying goods worth €12,000 excluding VAT from Italy:

• You pay the supplier €12,000 excluding VAT.

• You self-assess €2,400 of French VAT (20%) on the CA3.

• You recover this €2,400 as input VAT.

• Net on your return: €0 of VAT actually due, transaction declared.

Distance sales and the single EU threshold

B2C sales to private individuals in Europe

The single €10,000 threshold applies to intra-EU distance sales of goods and to telecommunications services to private individuals (B2C) in the EU.

• Below €10,000 a year of intra-EU B2C sales: you can continue to apply French VAT.

• Above €10,000 a year : you must charge the VAT of the customer's country of destination and pay it over either in each country or through the OSS (One Stop Shop).

The threshold is single and annual, calculated on all intra-EU B2C distance sales and telecommunications services.

What happens when you exceed the threshold?

As soon as you exceed the €10,000 threshold:

1. All remaining intra-EU B2C sales for the year are subject to the VAT of the country of destination.

2. You must register for VAT in the countries concerned, or use the OSS to centralise your returns and payments.

3. Invoices show the VAT of the country of destination, with the appropriate particulars.

The OSS scheme avoids multiple registrations but involves a consolidated quarterly return. Monitoring this threshold requires up-to-date accounts, which we keep for our clients through Pennylane. See also our page VAT refunds if you have VAT to recover in another EU country.

Which returns must be filed for intra-EU VAT?

The VAT return (CA3) and recording transactions

The CA3 (form 3310) is your monthly or quarterly VAT return. Intra-EU transactions are entered on dedicated lines:

• Intra-EU acquisitions : entered in the taxable base (output VAT) and as input VAT (if recoverable).

• Exempt intra-EU supplies : entered on the exempt transactions line.

• Other reverse charges : specific line.

The acquisition and reverse charge mechanism results in zero net VAT for a recoverable transaction. For the simplified agricultural regime or instalments, see VAT instalments.

The declaration of trade in goods (DEB) and new obligations

The DEB (déclaration d'échanges de biens) lists your physical flows of goods to and from the EU. It is filed monthly on the customs portal (SOPHI@) or through the DECLIC service.

The DEB distinguishes between:

• Arrivals (intra-EU purchases of goods).

• Dispatches (intra-EU sales of goods).

Filing thresholds: the DEB is mandatory from the first euro of intra-EU trade in goods, with a level of detail that depends on the amount traded.

Regulatory update: the DEB is gradually being replaced or absorbed by the e-invoicing and e-reporting system and the DECLIC service. The implementation timetable is changing: check the system in force on impots.gouv.fr when you file your returns.

The declaration of trade in services (DES)

The DES (déclaration européenne de services) lists the services provided with suppliers or customers established outside France (in and outside the EU). It is filed monthly, is mandatory above a minimum threshold and is submitted on the DGFiP portal.

You declare the services bought and sold with foreign partners, distinguishing between EU and non-EU. The DES feeds trade statistics and facilitates cross-checks by tax authorities.

Accounting entries for an intra-EU transaction (accounts 4452, 44566, 4457)

Recording an intra-EU transaction uses specific accounts in the French chart of accounts.

Example for an intra-EU acquisition of €12,000 excluding VAT (VAT at 20%):

Account — Description — Debit — Credit

607 — Purchase of goods — €12,000

445662 — Intra-EU input VAT — €2,400

4452 — Intra-EU VAT due — €2,400

401 — Supplier — €12,000

Account 4452 (intra-EU VAT due) records the self-assessed VAT payable to the state. Account 445662 records the corresponding input VAT. Account 4457 is used for standard output VAT. A recoverable intra-EU acquisition results in a balanced entry: the VAT due (4452) is fully offset by the input VAT (445662).

Account 4458 (VAT to be adjusted) is used for transactions requiring a later adjustment.

Invoicing: mandatory particulars

Particulars to include on the invoice

An intra-EU invoice must include all the particulars of a standard invoice, plus specific ones:

• The seller's intra-EU VAT number (your French number).

• The customer's intra-EU VAT number (checked on VIES).

• An exemption or reverse charge statement depending on the transaction.

• A separate statement “Exonération TVA, art. 138 directive TVA et art. 262 I du CGI” for an intra-EU supply.

• The statement “Autoliquidation, art. 283-2 nonies du CGI” for a transaction subject to the reverse charge.

Without a valid intra-EU number for the customer, the transaction cannot be exempt from VAT: you must apply French VAT.

Exemption and reverse charge statements (CGI articles)

The exact statements refer to articles of the CGI and the VAT Directive:

• Intra-EU supply of goods : “Exonération TVA, art. 138 directive 2006/112/CE et art. 262 I, I bis du CGI”.

• Intra-EU acquisition : the buyer self-assesses and includes the statement.

• Intra-EU B2B services : “Autoliquidation, art. 283-2 nonies du CGI”.

• Transaction under a special regime : specific statement depending on the case.

The wrong statement or a missing one can lead to the exemption being refused in an audit. We check this systematically in our bookkeeping engagements, using Pennylane, which flags non-compliant invoices.

How do you check an intra-EU VAT number (VIES)?

Checking through the European Commission's VIES service

The VIES service (VAT Information Exchange System) is the European Commission's official tool for checking whether an intra-EU VAT number is valid. Before each intra-EU transaction with a new customer or supplier, check their number.

Procedure:

1. Go to the European Commission's VIES service.

2. Enter your number and the number to be checked.

3. The system tells you whether the number is valid, along with the associated name and address.

4. Keep proof of the check (screenshot, reference number) in your files.

A VIES check is a condition for the VAT exemption on an intra-EU supply: without a valid number, French VAT applies. It is also a safeguard against fraud (carousel fraud, falsified numbers).

What should you do if the number is invalid or has been invalidated?

A number may appear invalid for several reasons:

• A typing error in the number.

• The number is not yet active (new business, activation delay).

• The number has been invalidated by the country's tax authorities (closure, failure to file).

What to do:

1. Check the number with the other party.

2. If the number is still invalid: ask your customer to regularise their situation with their tax authorities.

3. In the meantime : apply French VAT on the invoice. You cannot invoice without VAT without a valid number.

A number can also be reinstated after being invalidated, once the customer is compliant. Repeat the VIES check for each new transaction with higher-risk customers.

Recovering VAT paid abroad in the EU

If your French business incurs business expenses in another member state (travel, trade fairs, a local supplier), you bear foreign VAT that cannot be recovered through your French return. You can recover it through the intra-EU VAT refundprocedure.

Procedure:

1. You file a refund claim through your professional area on impots.gouv.fr, which forwards it to the country concerned.

2. You attach the original invoices showing the foreign VAT.

3. Processing takes several months depending on the country.

4. The refund is paid by bank transfer.

Deadline: the claim must be filed before 30 September of the following year for expenses incurred in year N. See our page VAT refunds for details.

Frequently asked questions

Does an auto-entrepreneur have an intra-EU VAT number?

Yes, as soon as they carry out an intra-EU transaction (purchase or sale with an EU partner). An auto-entrepreneur under the exemption threshold scheme must request their number on impots.gouv.fr, even if they do not collect VAT in France. The intra-EU number is independent of the domestic VAT regime.

Is the intra-EU VAT number shown on the Kbis?

No. The Kbis shows the SIREN, the legal form and the registered office address, but not the intra-EU VAT number. This number is allocated by the tax authorities, not by the commercial court registry. You will find it in your professional area on impots.gouv.fr, on your VAT notices, or by reconstructing it (FR + key + SIREN) once you have the key.

Do you need an intra-EU VAT number if you are not liable for VAT?

Yes, for intra-EU trade. A business that is not liable (under the exemption threshold scheme) must request the number as soon as it makes an intra-EU acquisition or supply. The exemption scheme exempts you from collecting VAT in France, not from intra-EU obligations.

What penalties apply for a missing or incorrect VAT number?

Tax penalties depend on the nature of the error:

• Failure to file (DEB, DES): late-payment interest and surcharges.

• Invoicing without a valid number : the VAT exemption is challenged, with a reassessment of the VAT evaded and penalties.

• False or falsified number : heavier penalties (tax fraud).

The financial cost of a missed return is real. See our pages tax regimes and chartered accountant in Paris to secure your filing obligations.

Is the intra-EU VAT number mandatory on the invoice?

Yes, on every intra-EU invoice. The invoice must show the seller's intra-EU VAT number and the customer's. Without the customer's intra-EU VAT number checked on VIES, the VAT exemption cannot apply.

How long should you keep evidence of intra-EU trade?

Evidence supporting an intra-EU exemption (invoices, proof of transport, VIES proof) must be kept for 10 years in France. The tax authorities' right to reassess applies over this period for intra-EU transactions. Keep these documents organised and accessible.

Entrust the management of your intra-EU VAT to a chartered accountant

Intra-EU trade involves precise returns (CA3, DEB, DES), compliant invoice particulars, systematic VIES checks and specific accounting (accounts 4452, 44566, 4457). An error in a number, a missing statement or a forgotten return exposes your business to a tax reassessment.

GME Audit, a Paris-based accounting and audit firm led by Steeve Elharrar, chartered accountant and statutory auditor, formerly with KPMG and Deloitte, and registered with the Ordre des Experts-Comptables, supports micro businesses, SMEs and freelancers with all their tax obligations. Real-time bookkeeping through Pennylane gives you immediate visibility of your output and input VAT and your filing deadlines, without waiting for the annual accounts.

Your intra-EU trade involves precise returns (CA3, DEB, DES) and specific follow-up. To secure your obligations, request a quote from our chartered accountant.

Sources: impots.gouv.fr - service-public.fr - BOFiP - European Commission, VIES service - CGI, articles 262 I and 283-2 nonies.

GME AUDIT - SASU - SIREN 902 854 108 - Intra-EU VAT FR05902854108 - 01 85 09 01 20 - selharrar@gmeaudit.fr - Paris firm.