{"id":5825,"date":"2026-09-11T10:15:57","date_gmt":"2026-09-11T08:15:57","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/does-the-sales-tax-id-or-tax-number-have-to-be-on-the-invoice\/"},"modified":"2026-10-29T12:45:26","modified_gmt":"2026-10-29T11:45:26","slug":"doit-on-indiquer-lid-de-taxe-de-vente-ou-le-numero-dimposition-sur-la-facture","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/fr\/faq\/does-the-sales-tax-id-or-tax-number-have-to-be-on-the-invoice\/","title":{"rendered":"Doit-on indiquer l\u2019ID de TVA ou le num\u00e9ro d\u2019imposition sur la facture ?"},"content":{"rendered":"<ul class=\"wp-block-list\">\n<li>Dans cet article, vous apprendrez : *<\/li>\n\n\n\n<li>Comment la TVA et le num\u00e9ro fiscal diff\u00e8rent-ils ?<\/li>\n\n\n\n<li>Quel num\u00e9ro est utilis\u00e9 sur vos factures<\/li>\n\n\n\n<li>O\u00f9 et comment vous pouvez demander les deux num\u00e9ros<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Num\u00e9ro d\u2019immatriculation ou num\u00e9ro d\u2019identification de la TVA\u00a0: Quel num\u00e9ro doit figurer sur la facture\u00a0?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un, ni oui, ni non ? C\u2019est la grande question que nous voulons r\u00e9pondre \u00e0 ce stade.<br>En principe, tant le num\u00e9ro d\u2019immatriculation que l\u2019ID de TVA permettent d\u2019identifier une entreprise aux fins fiscales. Il n\u2019est donc pas permis d\u2019\u00e9mettre une facture sans num\u00e9ro d\u2019identification : vous devez indiquer l\u2019un de ces deux num\u00e9ros :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-size: medium;\">Num\u00e9ro d'imposition \/ num\u00e9ro d'identification fiscale<\/span><\/li>\n\n\n\n<li>Num\u00e9ro d'identification fiscale<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Num\u00e9ro d\u2019immatriculation ou num\u00e9ro d\u2019identification de la TVA\u00a0: Quel num\u00e9ro doit figurer sur la facture\u00a0?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Un, ni oui, ni non ? C\u2019est la grande question que nous voulons r\u00e9pondre \u00e0 ce stade.<br><br>En principe, tant le num\u00e9ro d\u2019immatriculation que l\u2019ID de TVA sont utilis\u00e9s pour identifier une entreprise aux fins fiscales. Il n\u2019est donc pas permis d\u2019envoyer une facture sans num\u00e9ro d\u2019identification \u2013 il faut absolument indiquer l\u2019un de ces deux num\u00e9ros :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Num\u00e9ro d'imposition \/ num\u00e9ro d'identification fiscale<\/li>\n\n\n\n<li>Num\u00e9ro d'identification fiscale<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Num\u00e9ro fiscal : Le num\u00e9ro fiscal figurant sur les factures dans l\u2019Allemagne<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous \u00e9mettez des factures \u00e0 des personnes ou des entreprises ayant leur si\u00e8ge social en Allemagne comme vous, il suffit g\u00e9n\u00e9ralement de mentionner le num\u00e9ro d\u2019identification fiscale ou l\u2019ID fiscal sur la facture. Vous pouvez les reconna\u00eetre gr\u00e2ce \u00e0 leur structure \u00e0 11 chiffres :<br><br><img decoding=\"async\" alt=\"Sch\u00e9ma d\u00e9crivant les \u00e9l\u00e9ments d&#039;un num\u00e9ro d&#039;imposition allemand\" class=\"hs-image-align-none\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/undefined.png\"> Si votre client est bas\u00e9 en Allemagne, conform\u00e9ment \u00e0 l\u2019article 14 du UStG, vous pouvez \u00e9galement indiquer votre num\u00e9ro d\u2019identification fiscale (NIF) \u00e0 la place du num\u00e9ro fiscal.<br><br>De nombreux entrepreneurs pr\u00e9f\u00e8rent m\u00eame d\u00e9clarer leur num\u00e9ro d\u2019identification de l\u2019imp\u00f4t sur le chiffre d\u2019affaires de mani\u00e8re volontaire. Il offre une plus grande s\u00e9curit\u00e9 en mati\u00e8re de protection des donn\u00e9es et moins de possibilit\u00e9s d\u2019abus que le num\u00e9ro d\u2019identification fiscal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Num\u00e9ro d'identification de la taxe de vente : le num\u00e9ro fiscal figurant sur les factures destin\u00e9es \u00e0 d'autres pays de l'UE<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les factures que vous envoyez aux clients dans d\u2019autres pays de l\u2019UE, vous avez parfois besoin du num\u00e9ro d\u2019identification de la TVA.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Num\u00e9ro d'identification de la taxe sur les ventes pour les entreprises B2B<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019ID de taxe sur la valeur ajout\u00e9e est obligatoire si vous, en tant qu\u2019entrepreneur r\u00e9gulier soumis \u00e0 la TVA, r\u00e9digez une facture \u00e0 l\u2019intention d\u2019un autre entrepreneur r\u00e9gulier dans d\u2019autres pays de l\u2019UE (activit\u00e9 B2B).<br><br>Car alors il s\u2019agit d\u2019une livraison ou d\u2019un service intracommunautaire, ou bien d\u2019une proc\u00e9dure de recouvrement invers\u00e9. Vous pouvez d\u00e9couvrir comment utiliser la proc\u00e9dure de recouvrement invers\u00e9, notamment dans notre article Facture UE \u00e0 l\u2019\u00e9tranger sans taxe de vente.<br><br>Notez que, dans ce cas, vous n\u2019\u00eates pas autoris\u00e9 \u00e0 percevoir la taxe de vente. Votre facture est donc exempt\u00e9e de TVA. Pour cela, la facture doit indiquer votre num\u00e9ro d\u2019identification TVA ainsi que celui du destinataire de la facture.<br><br>Vous pouvez reconna\u00eetre l\u2019ID TVA par sa structure de 11 chiffres et le code du pays qui pr\u00e9c\u00e8de. En tant qu\u2019entrepreneur en Allemagne, votre ID TVA comporte l\u2019abr\u00e9viation DE :<br><br><img decoding=\"async\" alt=\"Sch\u00e9ma d\u00e9crivant le code de pays DE et les neuf chiffres d&#039;un TVA allemande ID\" class=\"hs-image-align-none\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/consultinghouse-migration\/service-hubfs\/undefined-1.png\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Aucune TVA pour toutes les autres entreprises<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si, en revanche, vous \u00eates propri\u00e9taire d\u2019une petite entreprise ou si votre client dans un autre pays de l\u2019UE est une personne physique ou un propri\u00e9taire de petite entreprise, rien ne changera pour vous.<br><br>Vous \u00e9mettez une facture tr\u00e8s r\u00e9guli\u00e8re \u2013 tout comme vous le faites toujours : En tant qu\u2019entrepreneur r\u00e9gulier, vous r\u00e9digez une facture avec la taxe sur la valeur ajout\u00e9e, tandis que, en tant que propri\u00e9taire d\u2019entreprise, vous r\u00e9digez une facture sans cette taxe. Dans ce cas, vous n\u2019avez pas besoin d\u2019un num\u00e9ro d\u2019identification de TVA.<br><br>Num\u00e9ro fiscal + num\u00e9ro d\u2019identification de la TVA = bien pr\u00e9par\u00e9 !<br><br>Notre conseil : il ne peut pas faire de mal d\u2019avoir les deux num\u00e9ros, c\u2019est-\u00e0-dire le num\u00e9ro fiscal et le num\u00e9ro d\u2019identification de la taxe de vente. Si un client pr\u00e9f\u00e8re un certain num\u00e9ro, vous \u00eates parfaitement pr\u00e9par\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L\u2019importance de l\u2019ID de TVA et du num\u00e9ro fiscal pour les entreprises<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mais que signifient exactement ces chiffres ? Les deux sont longs et lourds \u00e0 r\u00e9diger. D\u00e9couvrez pourquoi vous avez besoin d\u2019un num\u00e9ro fiscal et comment celui-ci diff\u00e8re du num\u00e9ro d\u2019identification de la taxe de vente. Voici ce que vous devez savoir :<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quels sont les num\u00e9ros d\u2019imposition et les num\u00e9ros d\u2019identification de la taxe de vente ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le num\u00e9ro d\u2019identification fiscale est le num\u00e9ro sous lequel les dossiers fiscaux d\u2019une personne physique ou morale en Allemagne sont enregistr\u00e9s au sein de l\u2019administration fiscale.<br><br>Le num\u00e9ro d\u2019identification de la TVA est utilis\u00e9 pour identifier les entrepreneurs et les personnes morales assujetties \u00e0 la TVA dans l\u2019Union europ\u00e9enne (UE), qui sont actifs sur le march\u00e9 unique europ\u00e9en \u00e0 travers les fronti\u00e8res.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Num\u00e9ro fiscal sur les factures inf\u00e9rieures \u00e0 250 euros ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Non ! Il n\u2019est pas n\u00e9cessaire d\u2019indiquer un num\u00e9ro d\u2019imposition sur les factures d\u2019un montant inf\u00e9rieur \u00e0 250 EUR. Ces factures dites de faible valeur comprennent par exemple les billets de train, les re\u00e7us de carburant ou les re\u00e7us de paiement. Vous trouverez plus d\u2019informations \u00e0 ce sujet dans notre article sur la facturation de faible valeur.<\/p>","protected":false},"excerpt":{"rendered":"<p>La proc\u00e9dure habituelle : un num\u00e9ro d\u2019immatriculation n\u2019est pas suffisant. Non, il y a un deuxi\u00e8me num\u00e9ro : l\u2019ID de TVA. Qui d\u2019autre devrait en savoir quelque chose ?<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5825","faq","type-faq","status-publish","hentry","faq_category-accounting-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Does the sales tax ID or tax number have to be on the invoice? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"Learn about German tax numbers and VAT identification numbers and the information discussed for business invoices.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/fr\/faq\/doit-on-indiquer-lid-de-taxe-de-vente-ou-le-numero-dimposition-sur-la-facture\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Does the sales tax ID or tax number have to be on the invoice? 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