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Numéro fiscal — French Tax Identification Number

The numéro fiscal (also called identifiant fiscal or SPI — Simplification des Procédures d'Identification) is a 13-digit number assigned by the French tax authority (DGFiP) to every taxpayer registered in France.

It is required for most French tax procedures, including online filing, IFI wealth tax declarations, and BIC rental income declarations.

When do you need one?

  • Filing French income tax (annual declaration)
  • Declaring the IFI real estate wealth tax
  • Declaring BIC rental income from French property
  • Accessing your account on impots.gouv.fr
  • Corresponding with the French tax authority

Where to find it

Your numéro fiscal appears on several official documents:

  • Avis d'imposition (tax notice) — top of the first page, labelled "Numéro fiscal" or "Identifiant fiscal"
  • impots.gouv.fr — visible in your personal space after logging in
  • Déclaration de revenus (income tax return) — pre-printed on the paper form

How to obtain one

Important — current DGFiP practice: the French tax authority no longer issues a numéro fiscal on a forward-looking (« anticipée ») basis. A first-time number is now assigned only when there is a concrete current triggering event — French tax residency, French-source taxable income, a pending property purchase via a notaire, an inheritance file, an IFI obligation, or the filing of a first annual income tax return. « Preparing to move » or « administrative consistency » are not, on their own, accepted as a basis.

If you don't yet have a numéro fiscal, the routes — in decreasing order of reliability — are:

  1. Filing your first French tax return (Form 2042) — the most reliable route. The tax authority assigns a numéro fiscal when processing your first declaration. This is the path DGFiP currently recommends for first-time registrations.
  2. Contacting the SIP with a concrete trigger — non-residents with French property, French-source income, an IFI obligation, a pending notaire purchase, or an inheritance file can send a Cerfa 2043-SD with supporting documents to the Service des Impôts des Particuliers Non-Résidents (SIPNR) in Noisy-le-Grand. Email submission is generally accepted before postal follow-up. Residents apply to their local SIP.
  3. Online portal at impots.gouv.fr — the "Votre espace particulier" portal exposes a "Vous n'avez pas encore de numéro fiscal ?" route. This is unreliable for first-time non-residents and is often refused or redirected; treat it as a try-first option only, and fall back to the SIPNR email route if it fails.

Joint declarations and partner numbers

If you are married or in a PACS (civil partnership) and file jointly in France, both partners need their own numéro fiscal. The IFI and annual income tax return require both numbers.

Amanda will ask for your partner's numéro fiscal if you have declared a spouse or partner resident in France (via the Ties module). This is optional but helps when pre-filling tax forms.

What Amanda does

Amanda asks whether you have a numéro fiscal under Identity & Registrations. If you answer "Yes" and enter the 13-digit number, Amanda uses it to:

  • Pre-fill your IFI wealth tax preview
  • Include it in any future downloadable tax form data
  • Mark the FR.TAX_NUMBER obligation as satisfied on your dashboard

Format

The numéro fiscal is exactly 13 digits (no letters, no spaces). Example: 0123456789012. Amanda will show a format hint if the number you enter doesn't match this pattern.

Official sources

For authoritative guidance, refer to impots.gouv.fr — obtaining a numéro fiscal.

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