French VAT Payment and Declaration Guidelines

To ensure proper processing of VAT in France, companies must use the correct payment details and reference formats when submitting declarations to the Service des Impôts des Entreprises étrangères (SIEE).

Bank Details for VAT Payments

For companies without a fiscal representative:

• Beneficiary Name: SIEE (Service des Impôts des Entreprises étrangères)
• Bank Name: BANQUE DE FRANCE
• IBAN: FR76 3000 1000 6449 3200 9365 318
• SWIFT/BIC: BDFEFRPPCCT
• Bank Address: Paris, Banque Centrale

💡 Note: VAT payments in France can be made via bank transfer or direct debit.

If your company has a fiscal representative in France, always use the bank account details of the fiscal representative instead of the central SIEE account.

Required Details for VAT Declarations

When submitting a VAT declaration, the following information must be included:

1. Declaration Number

• 3310 – VAT returns

2. Reporting Period

• Monthly returns: MMAA
  • Example: 0315 = March 2015 (filed in April 2015)
• Quarterly returns: 3XAA
  • Example: 3115 = First quarter 2015 (filed in April 2015)
  • X indicates the quarter number (1–4)

3. SIRET Number of the Main Establishment

• A 14-character identifier for the company’s main location.

Correct Reference Format

The declaration reference must include slashes between the declaration number, reporting period, and SIRET number:

Declaration Number / Reporting Period / SIRET Number

Example

• Declaration Type: VAT Return (3310)
• Period: March 2015 (0315)
• SIRET Number: 81234567800010

Final Reference Format:

3310/0315/81234567800010

✅ Tips for Accurate VAT Filing

• Always verify your SIRET number before submission.
• Ensure the reporting period matches the actual month or quarter of your VAT transactions.
• Use the fiscal representative’s account if applicable.
• Double-check all slashes and formats to avoid processing errors.