VAT France: Understanding SIRET and SIREN
If you run an ecommerce business and you’re planning to sell in France, understanding the intricacies of VAT (known as ‘Taxe sur la Valeur Ajoutée’ (TVA) in France) is essential. In this post, we delve into two key elements of VAT in France: the SIRET and SIREN numbers. These identification numbers are fundamental for businesses operating in the country and are used for various administrative and fiscal purposes.
What are SIREN and SIRET?
The SIREN and SIRET numbers are issued by the French National Institute of Statistics and Economic Studies (INSEE). Both are unique identification numbers and are required by business entities registered in France.
Here's a brief explanation of the differences between the two:
The SIREN number France
The SIREN number (Système d'Identification du Répertoire des Entreprises) is a nine-digit business identification number assigned to every business establishment in France. It represents the main registration number of the business and remains constant throughout its existence, regardless of any changes in location or activity.
The structure of a SIREN number:
A SIREN number comprises nine digits, with no additional elements.
The SIREN number serves as the primary identifier of a business in France. It’s used for official registration purposes, including interactions with government authorities, regulatory compliance, and statistical analysis. Having a SIREN number is mandatory for businesses operating in France, and it must be prominently displayed on all official documents and correspondence.
The SIRET number France
SIRET (Système d'Identification du Répertoire des Etablissements) is a unique 14-digit identification number assigned to each establishment or branch of a business in France (so a company can potentially have several SIRET numbers). It’s part of the broader SIRENE system managed by the National Institute of Statistics and Economic Studies (INSEE). The SIRET number provides detailed information about a specific business location, such as its address, activity code, legal form, and more.
The structure of a SIRET number:
A SIRET number consists of the following elements:
- The first nine digits correspond to the SIREN number.
- The following five digits represent the NIC (Numéro Interne de Classement), which identifies the specific establishment or branch of the business.
The primary purpose of the SIRET number is to uniquely identify each business entity in France. It’s used for various administrative and legal procedures, such as registering a company, filing tax returns, invoicing, and social security declarations. It enables efficient communication and coordination between businesses, government agencies, and other entities.
VAT France - the SIREN and SIRET numbers
When a business reaches the €10,000 threshold or engages in specific activities, it becomes liable for VAT registration in France. The SIREN and SIRET numbers play a crucial role during this registration process. A business owner must provide these numbers as part of the VAT France application. Once registered, the business is issued a VAT number (TVA), which must be included on invoices and other relevant documents.
The VAT number is closely linked to the SIREN and SIRET numbers, as it helps track the VAT obligations of businesses, their compliance with tax regulations, and facilitates intra-community transactions within the European Union.
Registration for SIREN/SIRET is done online or in person at the appropriate Centre des Formalités des Entreprises (CFE), based on your business activity. You can find this information on the INSEE website or by contacting the Chamber of Commerce and Industry (CCI). Once your application is processed and approved, you will receive your SIRET and SIREN numbers.
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