As a Bsport client based in the EU, we are legally required to invoice you correctly under European VAT regulations. To do this, it is essential that you provide us with your local VAT number.
This guide explains why, when it’s required, and what happens if you don’t provide it.
✅ 1. Understanding VAT Numbers: Domestic & Intra-Community
Two levels of VAT:
Domestic VAT Number — Registered with your local tax office for regular business activities in your country.
Intra-Community VAT Number — This is your local VAT number, activated for cross-border use in the EU (listed in the VIES database).
💡 You cannot have an intra-community VAT number without first having a domestic VAT number.
✅ 2. Who Must Provide Their VAT Number?
Type of Entity | VAT Number Required? | Explanation |
1) French company | ✅ Yes | Normal VAT applied, 20% will be charged |
2) French Association or Non-Profit that carries economic activities | ✅ Yes | Required to comply with VAT law, 20% will be charged |
3) French Association or Non-Profit, officially recognized as exempt (with proof) | ❌ No | Must provide: “Rescrit fiscal de non-assujettissement à la TVA” delivered by the Service des Impôts des Entreprises |
4) EU company | ✅ Yes | If you purchase services from another EU country, you must register. |
5) EU Non-profit or association that carries economic activities | ✅ Yes | Required to comply with intra-community VAT obligations. |
🔍 Key Point:
Even if you are a non-profit or association, if you purchase services from us (Bsport), you are legally required to provide your VAT number, as this counts as an intra-community service.
EU Directive 2006/112/EC — VAT Directive, Articles 9 & 10
Defines taxable persons as "any person, whatever their legal status, who independently carries out any economic activity".
⚖️ Interpretation:
Even non-profits can be taxable persons if they carry out economic activities.
European Commission VAT Guide for non-profit organisations (source: ec.europa.eu):
Activities involving the supply of services in return for payment, even by non-profits, are treated as economic activities, and the organisation is considered a taxable person.
✅ 3. What Happens If You Don’t Provide Your VAT Number?
If you do not provide your valid local VAT number:
🚨 We are legally required to charge VAT at the French rate, which is 20%.
🧾 Your invoice will include VAT, and you won’t benefit from the intra-community reverse-charge.
⚠️ You may not be able to recover the VAT later, depending on your situation.
✅ To avoid this, register for your VAT number locally and send it to us.
✅ 4. How to Register for a VAT Number
Step 1: Apply for your domestic VAT number at your local tax authority.
You'll typically need:
Business registration document
ID of the legal representative
Proof of activity (website, invoices, contracts)
Step 2: Request intra-community activation of your VAT number
Once you have your domestic number, request that it be activated for intra-community operations. You will then be listed in the VIES system:
Step 3: Update your VAT number in your BO ✅
Please go to https://backoffice.bsport.io/settings/company under VAT identification number
This ensures correct and compliant invoicing.
✅ 5. Local Tax Authorities in the EU (Reference)
Country | Tax Authority | Website |
🇫🇷 France | Service des Impôts des Entreprises (SIE) | impots.gouv.fr |
🇪🇸 Spain | Agencia Tributaria | |
🇮🇹 Italy | Agenzia delle Entrate | |
🇩🇪 Germany | BZSt | |
🇳🇱 Netherlands | Belastingdienst | |
🇵🇹 Portugal | AT | |
🇧🇪 Belgium | SPF Finances | finances.belgium.be |
🇮🇪 Ireland | Revenue Commissioners | |
🇦🇹 Austria | BMF | bmf.gv.at |
✅ 6. Summary Checklist for You
✅ Step 1: Check if you have a domestic VAT number
✅ Step 2: Request intra-community activation
✅ Step 3: Check your VAT number is valid in VIES
✅ Step 4: Provide your VAT number to Bsport