France VAT Number Generator (TVA Intracommunautaire)
Generate valid French VAT numbers (Numéro de TVA Intracommunautaire) derived from SIREN using Modulo 97.
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About the French VAT Number (TVA)
The Numéro de TVA Intracommunautaire is mandatory for all VAT-registered businesses in France and cross-border European trade.
Administered by the DGFiP, it is strictly required for VIES clearance and electronic invoicing compliance.
Anatomy & Structure of French VAT (TVA)
The French VAT number consists of 13 characters structured as FRXXYYYYYYYYY:
| Position | Field | Length | Meaning & Rule | Example |
|---|---|---|---|---|
| 1 to 2 | Country Code | 2 characters | Fixed prefix 'FR' (ISO 3166-1 alpha-2) | FR |
| 3 to 4 | Check Digits | 2 digits | Modular formula: (12 + 3 * (SIREN % 97)) % 97 | 44 |
| 5 to 13 | SIREN Number | 9 digits | Corporate company identifier validated by Luhn | 732829320 |
Official DGFiP Algorithm (Modulo 97)
Calculation rule under French General Tax Code (art. 286 ter):
Key = [12 + 3 * (SIREN mod 97)] mod 97
- 1. Retrieve the 9-digit SIREN and verify it against the Luhn algorithm.
- 2. Compute the remainder of SIREN divided by 97.
- 3. Multiply the remainder by 3 and add 12.
- 4. Calculate the remainder of that result divided by 97.
- 5. Pad with a leading zero if the key is below 10.
- 6. Prepend 'FR' and the 2-digit key to the 9-digit SIREN.