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    France TIN

    Uploaded by

    Jean Baptiste Erb
    France issues tax identification numbers (TINs) to both individuals and entities for tax purposes. [1] For individuals, the French TIN is a unique 13-digit number issued when they are first identified as taxpayers. [2] Entities automatically receive a 9-digit TIN upon creation called a numéro SIREN. [3] TINs can be found on tax documents like returns and assessments for individuals and entities.

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    France TIN

    Uploaded by

    Jean Baptiste Erb
    71 views4 pages
    France issues tax identification numbers (TINs) to both individuals and entities for tax purposes. [1] For individuals, the French TIN is a unique 13-digit number issued when they are first identified as taxpayers. [2] Entities automatically receive a 9-digit TIN upon creation called a numéro SIREN. [3] TINs can be found on tax documents like returns and assessments for individuals and entities.

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    Exemplaire de TIN société

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    France-TIN

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    France issues tax identification numbers (TINs) to both individuals and entities for tax purposes. [1] For individuals, the French TIN is a unique 13-digit number issued when they are first identified as taxpayers. [2] Entities automatically receive a 9-digit TIN upon creation called a numéro SIREN. [3] TINs can be found on tax documents like returns and assessments for individuals and entities.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    71 views4 pages

    France TIN

    Uploaded by

    Jean Baptiste Erb
    France issues tax identification numbers (TINs) to both individuals and entities for tax purposes. [1] For individuals, the French TIN is a unique 13-digit number issued when they are first identified as taxpayers. [2] Entities automatically receive a 9-digit TIN upon creation called a numéro SIREN. [3] TINs can be found on tax documents like returns and assessments for individuals and entities.

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    FRANCE - Information on Tax Identification Numbers

    Section I – TIN Description

    For individuals:

    The French tax authorities issue a tax identification number to all individuals with a tax obligation in
    France. This TIN is given at the time of the registration of the individual in the databases of the French
    tax administration. This number is unique, reliable and fixed for ever. The French name of the TIN is
    known as the numéro fiscal de référence or numéro SPI.

    For entities:

    As soon as they are created, the French entities (and individuals carrying out business activities) have an
    identification number issued by a governmental authority. This number is used for several purposes,
    including for tax purpose. This number is known as the numéro SIREN.

    Fonds communs de placement (FCP) and Sociétés d’investissement à capital variable (SICAV) are
    financial institutions. FCP do not have tax identification number. In any cases, the collection of tax
    identification number is not required with respect to entities which are FIs.

    Additional information on the mandatory issuance of Tax Identification Numbers (TINs)

    Question 1 – Does your jurisdiction automatically issue TINs to all residents for tax purposes?

    Individuals Yes Entities Yes


    No No

    Question 2a – If you answered no to Question 1 with respect to individuals, describe those


    instances where individuals are not being automatically issued a TIN.

    The French TIN is automatically issued to an individual once this individual is identified by the French
    Tax administration (FTA) as a taxpayer (person having a fiscal obligation).

    Therefore, the issuance of the French TIN for individuals occurs following a first tax-return or following
    a first tax payment obligation of the individuals.

    Apart from those situations, the FTA do not issue a TIN on request of a French tax resident.

    Case of a new French resident

    If an individual moves to France and then becomes a French tax resident for the first time, the FTA will
    issue a French TIN only once the individual submits his tax-return or is identified as having a first tax
    payment obligation.

    This case is also applicable for individuals who were previously tax residents in France but not any
    more in 2005.

    Case of non-compliant taxpayers


    The French tax residents who have never submit their first tax return are not known in the FTA's
    database, and then, they do not have any French TIN.

    Case of minors

    The minors do not have a French TIN.

    However, once they are 18 and if their parents are French tax residents, they are automatically identified
    in the FTA's database, even if they do not have any tax obligation. In this case, a French TIN is issued.

    Question 2b – If you answered no to Question 1 with respect to Entities (as defined by the CRS),
    describe those instances where Entities are not being automatically issued a TIN.

    Section II – TIN Structure

    For individuals:

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

    For entities:

    The numéro SIREN consists in 9 numerals (format 999 999 999).

    Section III – Where to find TINs?


    For individuals:

    The French TIN does not appear on official identification documents (such as ID card or passport). It may
    be found on the first page of the pre-filled tax return for income tax (déclaration pré-remplie d'impôt sur
    le revenu) and on the first page of the notice of assessment (avis d'imposition) of income tax, residence
    tax or property tax.

    A pre-filled tax return or a notice of assessment may be related to several persons. In such a case, the TIN
    of each of the taxpayers is indicated in the same order of the information of the field “Etat civil” of the
    document.

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

    2. Notice of assessment (field “Numéro fiscal”)


    For entities:

    The numéro SIREN is given to an entity at the time of its creation. This number is reported on the
    accounting documents (tax returns, etc.) of the entity.

    Section IV – TIN information on the domestic website

    For individuals:

    The French TIN cannot be checked by an online TIN-verification tool.

    For entities:

    The number can be checked online : http://avis-situation-sirene.insee.fr/avisitu/

    Section V – Contact point for further information

    For further information about their TIN, the French taxpayers could contact the relevant tax service
    (Service des impôts des particuliers or Service des impôts des entreprises).

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