top of page

Tax numbers in France

Updated: Sep 14, 2022


If you want to work in France in any capacity, you will be required to get a French tax number. This number will enable the French government to handle your payments appropriately. Using this information, you may learn more about the many sorts of tax numbers that are available in France.


If you are required to pay taxes in France, you will need to get a French tax identification number known as a numéro fiscal de référence. This is to ensure that the French tax authorities can accurately assess your monetary obligations. In France, the sole use of the tax reference number is for the administration of taxes. Non-taxpayers are exempt from the need to do so.


What exactly is a tax number in France?


In France, the tax identification number is often referred to as the SPI number (which stands for "Simplification of Procedures d'Imposition"). It is the tax reference number that is given to all persons paying taxes in France by the French tax authorities at the General Directorate of Public Finance. This number is given to the individual.


Notifications for income tax, notices of property tax, and declaration forms for income tax are all places in France where you may find the French SPI number. It is several 13 digits that begin with the digits 0, 1, 2, or 3. The SIREN number is the French tax identification number for organizations such as charities and corporations. You will be provided with this one-of-a-kind nine-digit number throughout the registration process.


The INSEE number in France


In France, tax identification numbers are kept distinct from other types of numbers used for identification, such as social security numbers. In France, the National Registration Number, often known as the INSEE code or the social security number, serves as the primary means of establishing an individual's identity. A national identity number, a social security number, and a health insurance policy all use this same 15-digit number. On the French health insurance card is where the INSEE code may be found (carte vitale).


In France, the INSEE code is managed by the French National Institute of Statistics and Economic Studies (INSEE), whereas L'Assurance Maladie is the organization responsible for issuing the code (Ameli).


Who needs a French tax number?


Any person or company that is required to pay taxes in France is required to get a tax identification number from the French tax authorities. In France, having a tax number is not required by law, and the government will not pursue expatriates who do not have one even if they do not have one. On the other hand, if you do not have one, you will not be able to register for the tax system in France. This might result in difficulties in carrying out certain financial transactions in France as well as inaccuracies in the computation of your tax obligations. If you have a tax number in France, you are also able to register with the online tax portal, file your tax return electronically in France, and pay your taxes electronically via the site.


When a person registers with the French tax authorities and their information is recorded into the system of the French Directorate-General of Public Finances, the individual is given a French SPI. This number is used to identify the individual (DGFiP).


How to apply for a French tax number


In most cases, you don't need to apply for a tax number in France. After completing and filing your very first tax return in France, you will generally be issued a French tax identification number. The number is going to be printed on the income tax states that the French tax authorities are going to send to you. You may get further information on filing your tax return in France by reading our guide.


If a person's parents are tax residents of France, the French national child will often be issued an SRI number on an automatic basis. In most cases, this is sent out whenever the individual reaches the age of 18.


If you want to get a tax identification number in France before you file your first tax return, you should inquire about the process at one of the Centres des Impots, which are tax offices located across the country. This page provides details on the Centres des Impots located around France.


In France, companies and charitable organizations often get their tax identification numbers after the entity has been officially registered. A general identification code and a tax number are both functions that may be performed using the SIREN code that is allotted to businesses and organizations that are not for profit. Please refer to our guide if you want any more assistance in establishing a company in France.


Requirements for a French tax number


You need to file a tax return with the French tax authorities located at DGFiP to qualify for a French tax number. You will be required to show documentation that verifies your status as a taxpayer in France if you visit a Centre d'Impot to inquire about getting a French tax number. In most cases, you will also be required to submit a valid ID, however, the specific criteria might vary greatly from area to region.


Retrieving a lost French tax number


If you have created an online account, you may recover your French tax number if you misplace it by signing into your account and selecting the link labeled "Forgot your tax number?" from inside your account dashboard. (Numero fiscal perdu?). You may find this information under the section titled "Connecting to my account" (Connexion a mon espace particulier).


If you do not have access to an online account and, for whatever reason, you need to recover a lost French tax number, you will be required to get in touch with the Centre d'Impot in your area.


Using your French tax number


When engaging in legal or financial operations in France, such as establishing a bank account, receiving payments from social security, acquiring a job, or purchasing property, you will not be required to provide a tax number. You will, however, require your French tax number to complete any activity involving taxes, such as paying your taxes in France or getting the information you need for your French taxes online. If you want more general information about the tax system in France, have a look at our guide on taxes in France.


More information


● Website of France's Directorate General of Public Finances (DGFiP), which is in charge of handling matters related to the country's income tax system

● Website of the French government that provides comprehensive information on all elements of corporate and individual taxes in France.

● Access to France's central online tax information repository


0 comments

Recent Posts

See All

Comments


bottom of page