Identification Numbers for E-Commerce Businesses in France

Depending on storage locations, imports, intra-EU movements of goods, product types, and business models, several identification numbers may be required in France.

Value-Added Tax – Registration When Taxable Transactions Occur or Goods Are Stored in France

Companies require a value-added tax registration as soon as taxable transactions are carried out in France or goods are stored there.

VAT Identification Number

General designation: VAT identification number
Country-specific designation in France: Numéro de TVA intracommunautaire
Relevance: Required when taxable transactions are carried out in France, when goods are stored in France, or when intra-Community supplies are made from France.
Example: Use of a fulfillment warehouse in France by a non-French e-commerce company.
Relationships: Prerequisite for Intrastat Declarations, mandatory indication on invoices, and basis for accounting records.
Special arrangements: One-Stop-Shop OSS and Import-One-Stop-Shop IOSS.

Intrastat – Reporting Obligation for Intra-EU Movements of Goods

Within the European Union, certain movements of goods must be reported for statistical purposes. In France, the former DEB system was reorganised in 2022.

Intrastat Declaration

General designation: Intrastat declaration
Country-specific designation in France: Enquête mensuelle statistique sur les échanges de biens intra-UE EMEBI; for the VAT-related part of intra-Community supplies additionally état récapitulatif TVA
Relevance: Required when statistical reporting obligations arise for movements of goods between EU Member States or when intra-Community supplies must be reported.
Example: Transfer of goods from a warehouse in Germany to a warehouse in France or supply of goods from France to a company in another EU Member State.
Relationships: Usually requires an existing VAT identification number. A reporting number comparable to the German Materialnummer could not be confirmed in the examined official French sources.

Customs – Identification for Imports and Exports Involving France

When trading with countries outside the European Union, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI number
Country-specific designation in France: Numéro EORI
Relevance: Required when goods are imported into France from third countries, when goods are exported from France to third countries, or when companies submit their own customs declarations.
Example: Import of goods from a third country directly into France.
Relationships: Typically linked to import VAT and customs processes and may be connected with further customs authorisations.

Excise Duty – Registration Obligation for Excise Goods

For certain goods such as alcohol, energy products, or tobacco products, additional tax and customs registrations apply.

Excise Duty Registration

General designation: Excise duty registration
Country-specific designation in France: Numéro d’accise
Additionally relevant: EMCS Excise Movement and Control System, in France operated through GAMMA or GAMMA2
Relevance: Required when excise goods are produced, stored, dispatched, or received in France.
Example: Cross-border shipment of alcoholic beverages under excise duty suspension.
Relationships: In imports or intra-EU movements, a combination of EORI number, excise registration, and electronic administrative documents may be required.

Packaging – EPR Registration for Deliveries of Packaged Goods to End Consumers

Companies that place packaged goods on the French market may be subject to extended producer responsibility obligations.

EPR Registration Number for Packaging

General designation: EPR registration number for packaging
Country-specific designation in France: Identifiant unique IDU for the relevant REP stream, typically emballages
Relevance: Required when packaged goods are placed on the French market and the company must register in the corresponding REP stream.
Example: Shipping consumer goods in delivery packaging to end customers in France.
Relationships: The Identifiant unique is issued per REP stream. A company may therefore hold several IDU identifiers if several product categories are concerned.

Waste Electrical and Electronic Equipment – Registration When Electrical Equipment Is Placed on the Market

When electrical or electronic equipment is sold in France, extended producer responsibility obligations apply for the disposal of waste equipment.

WEEE Registration

General designation: WEEE registration
Country-specific designation in France: Identifiant unique IDU for the REP stream Équipements électriques et électroniques EEE
Relevance: Required when electrical or electronic equipment is placed on the French market.
Example: Sale of household appliances, IT hardware, or consumer electronics to customers in France.
Relationships: When devices contain batteries, an additional battery registration may also be required.

Electrical Batteries – Separate EPR Registration for Batteries or Battery-Powered Products

For batteries and for certain products containing integrated batteries, separate producer registrations exist within the extended producer responsibility framework.

EPR Registration Number for Batteries

General designation: EPR registration number for batteries
Country-specific designation in France: Identifiant unique IDU for the REP stream Batteries
Relevance: Required when batteries or battery-powered products are placed on the French market.
Example: Sale of electronic devices containing integrated lithium batteries.
Relationships: Independent from packaging registration and, depending on the product, may additionally apply alongside WEEE registration.

Invoicing – Obligation to Use Statutory Identification Numbers Correctly

Invoices must display statutory identification numbers correctly so that tax obligations can be fulfilled and verified.

Mandatory Information on Invoices

Relevance: Mandatory indication of the seller’s VAT identification number and, in certain B2B situations, also the number of the professional customer when the customer is liable for the tax.
Relationships: Incorrect invoicing directly affects VAT compliance, input tax procedures, and accounting accuracy.

Accounting – Systematic Processing of All Registrations and Identification Numbers

All registrations and identification numbers must be correctly processed in accounting and ERP systems to ensure consistent tax reporting.

Proper Accounting Processing

Relevance: Correct processing of VAT identification numbers, EORI numbers, excise registrations, and EPR registrations.
Relationships: Accounting records and supporting documents must be retained. Differences between ERP systems, marketplace data, invoices, and tax declarations increase the risk of audits.

Data Protection – Organisational Obligations When Processing Personal Data

E-commerce companies regularly process personal data of customers and must therefore comply with the requirements of the General Data Protection Regulation.

Data Protection Obligations

Supervisory authority: CNIL Commission nationale de l’informatique et des libertés
Relevance: No separate economic identification number for typical e-commerce companies, but extensive organisational obligations exist under the General Data Protection Regulation.
Relationships: Particularly relevant for online shops, customer accounts, newsletters, marketing activities, payment processing, and customer service.

Digital Identity – Access Requirements for French Administrative Portals

For tax and administrative procedures in France, access to electronic government portals is required.

Electronic Administrative Access

Relevance: No separate economic identification number comparable to VAT or customs identifiers, but a professional account on impots.gouv.fr and, depending on the procedure, access to douane.gouv.fr or ProDouane is required.
Relationships: Electronic procedures typically require technical activation and the association of the account with the relevant company.

Anti-Money Laundering – Relevance Depending on the Business and Payment Model

For typical goods-based e-commerce companies, there are generally no dedicated registration numbers for anti-money laundering purposes. However, obligations may arise depending on specific financial or payment models.

Anti-Money Laundering Obligations

Relevance: No dedicated registration number for typical goods-based e-commerce companies. Relevance arises mainly when the business model falls within regulated financial activities.
Supervisory authority: TRACFIN Traitement du renseignement et action contre les circuits financiers clandestins
Relationships: French anti-money laundering obligations apply only to specific regulated professions and activities and do not automatically apply to all online commerce.

Creating Transparency Around Registration Requirements

Identification numbers form part of a broader compliance structure and should always be considered in relation to the specific business model. Storage locations, supply chains, product categories, import and export processes, and the reporting obligations triggered in France are particularly relevant. For questions regarding registration requirements or the classification of specific obligations, DutyPay provides support for the French market.