{"id":6739,"date":"2017-08-30T23:34:01","date_gmt":"2017-08-30T21:34:01","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=6739"},"modified":"2020-10-11T00:52:05","modified_gmt":"2020-10-10T22:52:05","slug":"calculer-un-numero-de-tva-intracommunautaire","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=6739","title":{"rendered":"Calculer un num\u00e9ro de TVA intracommunautaire"},"content":{"rendered":"<p style=\"text-align: justify;\">Le num\u00e9ro de TVA intracommunautaire identifie les entreprises au niveau du march\u00e9 unique europ\u00e9en. Il permet&nbsp;aux assujettis \u00e0 la TVA, \u00e9tablis dans deux Etats membres de l&#8217;UE diff\u00e9rents,&nbsp;d&#8217;exon\u00e9rer de TVA les ventes intracommunautaires qu&#8217;ils r\u00e9alisent entre eux. Il appartient au vendeur de valider, entre autres,&nbsp;l&#8217;existence du num\u00e9ro de TVA intracommunautaire de son client (sous peine d&#8217;\u00eatre solidairement redevable, avec le client,&nbsp;du paiement de la TVA indument \u00e9lud\u00e9e en cas de fraude).<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?attachment_id=7172\" rel=\"attachment wp-att-7172\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-7172\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/08\/Validation-num-TVA-intracomm.png\" alt=\"Validation num\u00e9ro TVA intracommunautaire\" width=\"985\" height=\"578\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/08\/Validation-num-TVA-intracomm.png 985w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/08\/Validation-num-TVA-intracomm-300x176.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/08\/Validation-num-TVA-intracomm-768x451.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2017\/08\/Validation-num-TVA-intracomm-730x428.png 730w\" sizes=\"auto, (max-width: 985px) 100vw, 985px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Concernant les entreprises fran\u00e7aises, le num\u00e9ro de TVA intracommunautaire est constitu\u00e9 de FR (pour France) + clef + n\u00b0 SIREN.<\/p>\n<p style=\"text-align: justify;\">La clef de contr\u00f4le permet de contr\u00f4ler la&nbsp;validit\u00e9 (mais pas l&#8217;existence) d&#8217;un num\u00e9ro de TVA&nbsp;intracommunautaire. Cette clef est calcul\u00e9e selon la <a href=\"https:\/\/fr.wikipedia.org\/wiki\/Formule_de_Luhn\" target=\"_blank\" rel=\"noopener noreferrer\">formule de Luhn<\/a>.&nbsp;La formule de calcul de la clef est celle-ci : [12 + 3 \u00d7 (SIREN modulo 97)] modulo 97, traduite en formule de calcul Excel cela donne :<\/p>\n<pre class=\"lang:default decode:true \">=MOD(12+3*MOD(SIREN;97);97)<\/pre>\n<p style=\"text-align: justify;\">La fonction modulo &nbsp;est un <a href=\"https:\/\/www.auditsi.eu\/?p=6458\">op\u00e9rateur arithm\u00e9tique<\/a> qui calcule le reste d&#8217;une division.<\/p>\n<p>Par exemple pour le SIREN 356 000 000, la clef est 39 soit un num\u00e9ro intracommunautaire : FR 39 356 000 000.<\/p>\n<p style=\"text-align: justify;\">En VBA, la fonction modulo est MOD et&nbsp;la clef se calcule ainsi : (12+3*(SIREN MOD 97)) MOD 97<\/p>\n<p style=\"text-align: justify;\">Pour aller plus loin :<\/p>\n<ul>\n<li style=\"text-align: justify;\">Informations sur la <a href=\"https:\/\/fr.wikipedia.org\/wiki\/Formule_de_Luhn\" target=\"_blank\" rel=\"noopener noreferrer\">formule de Luhn (Wikip\u00e9dia)<\/a><\/li>\n<li style=\"text-align: justify;\">Pour obtenir un num\u00e9ro SIREN \u00e0 partir du nom d&#8217;une soci\u00e9t\u00e9 : <a href=\"https:\/\/www.infogreffe.fr\/\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.infogreffe.fr\/<\/a> ou <a href=\"http:\/\/www.societe.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.societe.com\/<\/a><\/li>\n<li style=\"text-align: justify;\">Pour v\u00e9rifier l&#8217;existence d&#8217;un num\u00e9ro SIREN (entreprise) ou obtenir les diff\u00e9rents num\u00e9ros SIRET&nbsp;(\u00e9tablissements) d&#8217;une entreprise&nbsp;: <a href=\"http:\/\/avis-situation-sirene.insee.fr\/jsp\/avis-formulaire.jsp\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/avis-situation-sirene.insee.fr\/jsp\/avis-formulaire.jsp<\/a><\/li>\n<li>Pour v\u00e9rifier la validit\u00e9 d&#8217;un num\u00e9ro de TVA intracommunautaire (et donc l&#8217;existence d&#8217;une entreprise) : <a href=\"http:\/\/ec.europa.eu\/taxation_customs\/vies\/?locale=fr\">http:\/\/ec.europa.eu\/taxation_customs\/vies\/?locale=fr<\/a> (consultation de la base VIES pour base VIES : VAT Information Exchange System)<\/li>\n<\/ul>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Calculer%20un%20num%C3%A9ro%20de%20TVA%20intracommunautaire\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>Le num\u00e9ro de TVA intracommunautaire identifie les entreprises au niveau du march\u00e9 unique europ\u00e9en. Il permet&nbsp;aux assujettis \u00e0 la TVA, \u00e9tablis dans deux Etats membres de l&#8217;UE diff\u00e9rents,&nbsp;d&#8217;exon\u00e9rer de TVA les ventes intracommunautaires qu&#8217;ils r\u00e9alisent entre eux. Il appartient au vendeur de valider, entre autres,&nbsp;l&#8217;existence du num\u00e9ro de TVA intracommunautaire de son client (sous peine &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=6739\" class=\"more-link\">Continue reading &lsquo;Calculer un num\u00e9ro de TVA intracommunautaire&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Calculer%20un%20num%C3%A9ro%20de%20TVA%20intracommunautaire\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,800],"tags":[1877,522,1878,1788,1785,1787,1783,900,901,1640,1784,1786,1271,1879,2375],"class_list":["post-6739","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-fiscalite","tag-assujetti-a-la-tva","tag-clef-de-controle","tag-etat-membre","tag-formule-de-luhn","tag-infogreffe-fr","tag-insee-fr","tag-intracommunautaire","tag-mod","tag-modulo","tag-php","tag-siren","tag-societe-com","tag-tva","tag-ue","tag-vies"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6739"}],"version-history":[{"count":15,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6739\/revisions"}],"predecessor-version":[{"id":9291,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/6739\/revisions\/9291"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}