France
France uses the 13-digit numéro fiscal/SPI for individuals, SIREN for legal units, SIRET for establishments and professional individual activity contexts, and IDSP as a provisional DGFiP dossier identifier where no SIREN or SIRET exists.
TIN types
4 published formats. Open a type to see examples, structure details, and official sources.
French Tax Identification Number (NIF/SPI) - Individuals
Current
Individuals
Direction générale des Finances publiques (Public Finances Directorate General)
Primary personal tax identifier assigned by the French tax administration to individuals who have tax-reporting or payment obligations in France.
Details
Direction générale des Finances publiques (Public Finances Directorate General)
Primary personal tax identifier assigned by the French tax administration to individuals who have tax-reporting or payment obligations in France.
On the first page of the income tax return and on main tax notices, under tax-reference details; it can also be used to access the personal tax account.
French SIREN - Entities
Current
Entities
Institut national de la statistique et des études économiques (National Institute of Statistics and Economic Studies)
Nine-digit identifier assigned by INSEE to each legal unit and generally used as a French TIN for entities.
Details
Institut national de la statistique et des études économiques (National Institute of Statistics and Economic Studies)
Nine-digit identifier assigned by INSEE to each legal unit and generally used as a French TIN for entities.
On SIRENE or Annuaire Entreprises records, registration documents, and accounting documents issued after creation.
French SIRET - Professional Persons and Entities (Establishments)
Current
Individuals
Entities
Institut national de la statistique et des études économiques (National Institute of Statistics and Economic Studies)
Fourteen-digit establishment identifier made from a SIREN plus a NIC; it is used for entities' establishments and as the fiscal number for auto-entrepreneurs and individual entrepreneurs.
Details
Institut national de la statistique et des études économiques (National Institute of Statistics and Economic Studies)
Fourteen-digit establishment identifier made from a SIREN plus a NIC; it is used for entities' establishments and as the fiscal number for auto-entrepreneurs and individual entrepreneurs.
On SIRENE or Annuaire Entreprises records, establishment documents, invoices or other accounting documents, and professional-account records.
French Provisional Dossier Identifier (IDSP) - Professional Persons and Entities
Transitional
Individuals
Entities
Direction générale des Finances publiques (Public Finances Directorate General)
Provisional DGFiP dossier identifier used where a professional taxpayer or entity file has not yet been identified in SIRENE and official reporting guidance maps the French NIF to SIREN/SIRET or, failing that, IDSP.
Details
Direction générale des Finances publiques (Public Finances Directorate General)
Provisional DGFiP dossier identifier used where a professional taxpayer or entity file has not yet been identified in SIRENE and official reporting guidance maps the French NIF to SIREN/SIRET or, failing that, IDSP.
In DGFiP professional-space or reporting correspondence where the tax service has assigned an IDSP pending SIRENE identification.