Tax Identity in France: Understanding Tax Identification Numbers (TIN)

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Section I – TIN Description: tax identity

For Individuals

The French tax authorities issue a tax identification number (TIN) to all individuals who have a tax obligation in France. This TIN is assigned when an individual registers in the French tax administration’s databases. The TIN is unique, reliable, and permanent. In French, it is called the “numéro fiscal de référence” or “numéro SPI.”

For Entities

French entities and individuals carrying out business activities are assigned an identification number by a governmental authority as soon as they are established. This number is used for various purposes, including tax purposes. This number is referred to as the “numéro SIREN.”

Fonds communs de placement (FCP) and Sociétés d’investissement à capital variable (SICAV) are financial institutions that do not have a tax identification number. The collection of TINs is not required for financial institutions.

Section II – Additional Information on the Mandatory Issuance of TINs: Tax identity

Does France Automatically Issue TINs?

  • Individuals: Yes, TINs are issued automatically when an individual is identified by the French Tax Administration (FTA) as a taxpayer (i.e., someone with a fiscal obligation). The TIN is issued once the person submits their first tax return or has a tax payment obligation.

  • Entities: Yes, entities automatically receive a TIN when they are created. This number is necessary for fulfilling tax obligations.

When Are TINs Not Issued Automatically for Individuals?

  • New French Residents: If an individual moves to France and becomes a tax resident, the FTA will issue a TIN only after the person files their first tax return or meets a tax payment obligation.

  • Non-Compliant Taxpayers: French tax residents who have never submitted a tax return are not in the FTA’s database and thus do not have a TIN.

  • Minors: Minors do not have a French TIN. However, once they turn 18 and if their parents are French tax residents, they will automatically be issued a TIN, even if they have no tax obligation.

Section III – TIN Structure

For Individuals

The TIN for individuals consists of 13 numerals in the format: 99 99 999 999 999. The first digit is always 0, 1, 2, or 3.

For Entities

The “numéro SIREN” is a 9-digit number in the format: 999 999 999.

Section IV – Where to Find TINs?

For Individuals

The French TIN does not appear on official identification documents such as ID cards or passports. It can be found on:

  1. The pre-filled tax return (field “N° Fiscal declarant”).

  2. The notice of assessment (field “Numéro fiscal”), which could pertain to income tax, residence tax, or property tax.

For Entities

The “numéro SIREN” is issued to an entity at the time of its creation and is displayed on the entity’s accounting documents, including tax returns.

Section V – TIN Information on the Domestic Website: Tax identity

For Individuals

Currently, there is no online verification tool available for the French TIN.

For Entities

You can verify an entity’s SIREN number through the official online tool available here: SIREN Verification Tool.

Section VI – Contact Point for Further Information

For further details about your TIN, French taxpayers can contact the relevant tax service, either the Service des Impôts des Particuliers (Service for Individuals) or the Service des Impôts des Entreprises (Service for Businesses).

For additional information, you can refer to the official OECD document on tax identification numbers in France here.

For a more comprehensive guide on how to register for a tax number in France, visit this guide.