VAT France: Understanding SIRET and SIREN

In short: SIREN is the nine-digit number that identifies a French company. SIRET is the 14-digit number that identifies each of its establishments: the SIREN plus a five-digit establishment code. INSEE issues both numbers. Your French VAT number is closely tied to your SIREN, and you need both numbers to register for VAT in France.

If you run an ecommerce business and plan to sell in France, you need to understand French VAT. In France, VAT is called Taxe sur la Valeur Ajoutée, or TVA. VAT compliance is a legal duty. It also affects your profits, your customer experience and how smoothly you run. 

SIREN and SIRET numbers are a key part of French VAT compliance. They are central to registering a business in France. Below, you'll learn what these two numbers are, how they work and why they matter for VAT in France. We cover this in more detail in French VAT Changes 2023.

What are SIREN and SIRET numbers?

SIREN and SIRET numbers are unique codes that identify French businesses and their establishments. The French National Institute of Statistics and Economic Studies (INSEE) assigns them. You need them to operate in France, whether you're a French company or a foreign business that must register there for tax. You can also read The EAN Number - What Is It and Do I Need It?.

Both numbers are identifiers, but they do different jobs. You use them in different administrative and tax settings. Here's how each one works.

What is a SIREN number?

A SIREN number is the nine-digit code that identifies a whole business entity in France. SIREN stands for Système d'Identification du Répertoire des Entreprises. Every registered business in France gets one.

The SIREN number is the business's main registration number. It never changes during the life of the business, even if the business moves or restructures. You use it when you deal with the government, especially for compliance, financial reporting and statistics.

What does a SIREN number look like?

A SIREN number is made of nine digits only. It has no letters or special characters. It is the business's primary identifier. It must appear on all official documents, such as invoices, contracts and government filings.

Why is the SIREN number important?

The SIREN number is the "identity card" of your business in the French administrative system. You use it with the tax office, social security and the labor inspectorate. You also need it to file annual financial statements or change your business structure.

The SIREN number also matters at EU level. Say your business trades across borders within the European Union (EU). Your SIREN number will then be used to register your business in the EU-wide VAT Information Exchange System (VIES). VIES is a central database that helps EU member states track VAT on trade between businesses.

What is a SIRET number?

A SIRET number identifies one establishment or branch of a business, while the SIREN identifies the company as a whole. SIRET stands for Système d'Identification du Répertoire des Etablissements.

A business can have many establishments, and each one gets its own SIRET number. In effect, the SIRET number is the SIREN number with extra detail added.

What does a SIRET number look like?

A SIRET number has 14 digits in total. The first nine digits are the company's SIREN number. The last five digits are the NIC (Numéro Interne de Classement). The NIC is a unique code for the specific establishment or branch. This way, each site or branch of a business is recognized separately.

Why is the SIRET number important?

You need the SIRET number for any dealings that involve a specific branch or site of your business. For example, you use it when you file taxes, make social security declarations or sign contracts for a specific location.

The SIRET number also helps you meet French rules on showing business information. Like the SIREN number, the SIRET number must appear on all formal business documents. These include invoices, employment contracts and tax filings.

What role do SIREN and SIRET numbers play in French VAT?

SIREN and SIRET numbers become vital once you must register for VAT in France. You must register when your French sales pass a certain turnover threshold. For ecommerce businesses selling to French customers, this is typically €10,000.

How does French VAT registration work?

To register for VAT in France, you must provide both your SIREN and SIRET numbers. These numbers are the basis of your company's legal and tax identity in France.

Once you're registered, you get a French VAT number (a TVA number). The VAT number is closely tied to your SIREN number. You must use it on all invoices and official documents to stay compliant.

Why are SIREN and SIRET numbers important for VAT compliance?

SIREN and SIRET numbers matter for VAT because they help French tax authorities track and monitor businesses. Your VAT number is linked to your SIREN number. This lets the tax authorities follow your VAT obligations and check that you meet them.

For ecommerce businesses, each sale to a French customer must include the right amount of VAT. If you don't show a valid VAT number on invoices, or you get the VAT wrong, French tax authorities can impose large fines and penalties.

Your business may also take part in intra-community trade within the EU. If so, you'll use your VAT number (derived from the SIREN) in deals with businesses in other EU member states. This keeps you compliant with EU-wide VAT rules and makes trade across borders smoother.

How do you get SIREN and SIRET numbers?

You get SIREN and SIRET numbers by registering your business through France's online one-stop shop for business formalities (formalites.entreprises.gouv.fr). This applies if you set up a business in France. It also applies if you're a foreign business that must register in France for VAT.

Since 1 January 2023, this single online portal has replaced the Centres des Formalités des Entreprises (CFE). Once your registration is approved, you receive your SIREN and SIRET numbers.

You can also check whether a company's SIREN and SIRET numbers are valid on the INSEE website. This helps you confirm that French business partners and suppliers are genuine.

Why does VAT compliance in France matter?

VAT compliance in France matters because it lets you tap a large market without legal trouble. The French market is big and has strong purchasing power. But it also comes with its own rules, especially for VAT. Knowing the role of SIREN and SIRET numbers is key to following French tax law.

Register correctly for your SIREN and SIRET numbers and stay on top of VAT. You'll avoid penalties and build trust with French customers and partners. Good VAT compliance also simplifies your admin. That leaves you free to grow in one of Europe's most attractive markets.

Do you need help with your VAT compliance in France or elsewhere? Book a free call with one of our VAT experts to find bespoke solutions for your business, optimize your VAT costs, and reach millions of new potential customers.