Format
The number starts with the country code. In France: FR, a 2-character key, then the 9-digit SIREN.
Free tool
Enter a VAT number from a European Union country, or a French SIREN. TierSafe checks the format and the French check digit, then queries VIES, the European Commission's service: valid or not, with the holder's name and address when the country discloses them.
The customer's intra-EU VAT number appears on invoices between businesses. If it is wrong or inactive, the invoice detail is inaccurate. For an intra-EU supply of goods, it also weakens the VAT exemption, which requires a valid number.
A valid number is not always enough: it must also belong to your customer. The name returned by VIES lets you make sure, and spot a number copied from another company's record.
The number starts with the country code. In France: FR, a 2-character key, then the 9-digit SIREN.
The key of a French number is computed from the SIREN. If it does not match, the tool gives the right number, without querying VIES.
VIES, the European Commission's service, queries the country's register and confirms that the number is registered for intra-EU transactions.
The holder's name and address, when the country discloses them. Germany, for example, does not.
Enter a SIREN: the tool computes the matching French VAT number, then checks it.
VIES (VAT Information Exchange System) is the European Commission's VAT information exchange system. It queries the member state's register in real time and tells you whether a number is valid for intra-EU transactions.
A business under the VAT franchise scheme, an exempt activity or a newly created company may have no active number. The number computed from the SIREN exists mathematically, but it was never assigned by the tax authority.
VIES relies on national registers, which have outages. Try again a few minutes later. For a French number, the tool also checks the list of active numbers published daily by the DGFiP.
The key equals (12 + 3 × (SIREN modulo 97)) modulo 97, written on 2 digits. The full number is FR, followed by the key and the SIREN. For SIREN 552 032 534, this gives FR27552032534.
5 checks per day, VAT and SIRET combined, without signing up. To check a whole file, create an account: the first import is free.
Further reading : Intra-EU VAT number: format, key and VIES (in French) · Checking the VAT numbers of a whole list (in French) · Mandatory details on an e-invoice (in French) · Check a SIRET or SIREN number
TierSafe checks the SIREN, SIRET, VAT numbers, addresses, IBANs and e-invoicing addresses of your customer or supplier file in one go, then returns it corrected, ready to re-import. The first import is free.