Registration numbers set up for France

In France, invoices must identify both the issuing or receiving legal entities and their establishments involved in the transaction. To support this requirement, Dynamics 365 Finance uses Registration IDs together with Invoice party applicability rules to determine which identifiers to validate and store when posting an invoice.

This section explains how to configure Registration IDs for France.

Supported registration types for France

Create and use the following Registration types configured for the FRA country/region:

Registration type	Description	Restricted to	Unique
SIREN	Official identifier of a French legal entity	Organization	Yes
SIRET	Official identifier of a French establishment	Organization	No
VAT ID	Official tax identification number for VAT purposes	Organization	Yes

Each registration type is configured with:

• Country/region: FRA
• Can be updated: No

The SIRET registration type is configured as nonunique to allow the legal entity head office and the corresponding head-office establishment to share the same identifier where applicable.

Registration categories

Assign each Registration type to a Registration category for validation and reporting.

For France, use the following Registration categories:

Registration type	Registration category
VAT ID	VAT ID
SIRET	SIRET
SIREN	Enterprise ID (COID)

Define Invoice party applicability rules for these categories to determine:

• Which invoice party roles must provide a Registration ID.
• Which address purposes are evaluated during invoice posting.

Example 1

For example, a VAT ID-type registration number is required for legal entity, customers, and vendors with primary address in France:

Example 2

If customers or vendors have their primary address outside France but are also registered for VAT in France, you can extend the French VAT ID registration settings by assigning the Head company purpose in the Customer and Vendor registration setup:

When you enable these settings, during invoice posting runtime the system first attempts to retrieve a French VAT ID–type registration ID from the customer or vendor address that belongs to the French country/region provided the delivery or ship-from address defined for the invoice is in France, and is assigned as the Head company purpose.

If the system doesn't find such a registration ID, it falls back to the primary address, provided it's also in French country/region as the delivery or ship-from address of the invoice, and retrieves the French VAT ID from there.

Example 3

The SIREN is the official identifier of a legal entity in France. You must specify it on invoices as part of the business identification details of the parties, in accordance with French invoicing requirements.

Example 4

The SIRET is the unique identifier of an establishment in France, composed of the company’s SIREN and an extra code that distinguishes each location.

Example 5

If your legal entity has establishments outside France and you enable the Multiple VAT registration numbers feature, configure addresses in those countries or regions with the required VAT ID–type registration IDs.

In this case:

• Assign the Head company purpose to these addresses.
• Add the Head company purpose to the VAT ID registration category for the relevant countries in the Legal entity settings.
• Create Establishments for each country where your company is registered for VAT.
• Configure a primary address in the corresponding country or region for each establishment. This address doesn't require a VAT ID–type registration ID.

For example, if your French legal entity has VAT ID registration in Germany:

With this setup, when you select an establishment in Germany on the invoice, the system retrieves the German VAT ID from the legal entity address in Germany that you assigned the Head company purpose to, during invoice posting runtime.

Example 6

When your legal entity has its primary address outside France (for example, in Germany) and also has one or many establishments in France, complete more setups to ensure correct identification in French invoices:

• Assign the Head company purpose to the legal entity address in France that represents the head office.
• For this address, configure the required registration IDs, including SIREN, SIRET, and VAT ID.

In addition:

• Create as many establishments in France as there are registered SIRET numbers for your company.
• For each establishment, define a primary address in France and assign the corresponding SIRET registration ID.

Configure the Registration categories for France as follows.

SIREN registration type for France.

VAT ID registration type for France.

Note

For correct VAT reporting in multiple tax registration scenarios, enable the Multiple VAT registration numbers feature.

SIRET registration type for France.

At the same time, configure the VAT ID registration settings for Germany based on the legal entity’s primary address in Germany for correct invoicing from Germany:

• Ensure that the German VAT ID–type registration ID is configured for this address.
• Configure the VAT ID registration category for Germany to include the primary address in Legal entity settings.

Legal entity registration IDs

Set up registration IDs of the VAT ID, SIREN, and SIRET types, and assign them to the legal entity’s address with the Head company purpose or to the primary address.

Note

Registration IDs are date-sensitive. Ensure that you specify the Effective date on the General tab of the Registration IDs FastTab.

Establishment registration IDs

Each Establishment represents a physical or operational unit of a legal entity in France.

If your legal entity has only one establishment in France, disable the following parameters:

Parameter name	Parameter location in Finance	Description
Require establishment on vendor invoice checkbox	Accounts payable > Setup > Accounts payable parameters > Invoice tab > Invoice FastTab	When enabled, the system enforces establishment requirements on vendor invoice header or lines: • Enables the Establishment field on vendor invoice documents. • Applies defaulting logic to automatically populate the Establishment where possible, based on Site setup or Financial dimensions on the document. • Validates that an Establishment is specified before posting and prevents posting if the field is empty. > NOTE: You can't change the Establishment value after the invoice is posted.
Require establishment on customer invoice checkbox	Accounts receivable > Setup > Accounts receivable parameters > Updates tab > Invoice FastTab	When enabled, the system enforces establishment requirements on the customer invoice header. • Enables the Establishment field on customer invoice documents. • Applies defaulting logic to automatically populate the Establishment where possible, based on Site setup or Financial dimensions on the document. • Validates that an Establishment is specified before posting and prevents posting if the field is empty. > NOTE: You can't change the Establishment value after the invoice is posted.
Require establishment on project invoice checkbox	Project management and accounting > Setup > Project management and accounting parameters > Invoice tab	When enabled, the system enforces establishment requirements on the project invoice header. • Enables the Establishment field on project invoice documents. • Applies defaulting logic to automatically populate the Establishment where possible, based on Financial dimensions on the document. • Validates that an Establishment is specified before posting and prevents posting if the field is empty. > NOTE: You can't change the Establishment value after the invoice is posted.

If your legal entity has multiple establishments in France, enable these parameters accordingly in module parameters. Set up a registration ID of the SIRET type for each of the establishments, and assign it to the establishment's address with the Invoice purpose or to the primary address of that establishment.

Note

Registration IDs are date-sensitive. Ensure that you specify the Effective date on the General tab of the Registration IDs FastTab.

Customer and vendor registration IDs

Customers and vendors can also have establishment-level registration IDs assigned to their addresses.

Set up registration IDs of the VAT ID, SIREN, and SIRET types and assign them to the customers' and vendors' addresses with the Head company purpose or to the primary address.

Set up a registration ID of the SIRET type and assign it to the customers' and vendors' addresses with the Invoice purpose. If a customer or vendor has multiple establishments, set up a registration ID of the SIRET type for each address of that customer or vendor that represents an establishment and assign Invoice and Delivery purposes to those addresses.

Note

Registration IDs are date-sensitive. Ensure that you specify the Effective date on the General tab of the Registration IDs FastTab.

In France, a counterparty can operate under the legal status of entrepreneur individual (for example, as a micro-entrepreneur), where a natural person conducts business activities in their own name and is assigned official business identifiers such as SIREN, SIRET, or VAT ID. You must configure such counterparties as the Organization party type in Dynamics 365 Finance to allow establishment-level registration IDs to be assigned and validated during invoice posting.

Validation and storage of registration IDs on invoice posting

When you use Invoice party applicability rules:

• The system resolves the applicable registration IDs for each invoice.
• The invoice posting process controls that required registration IDs are defined for each invoice.
• The system immutably stores all applicable registration IDs on the invoice for audit and reporting purposes after posting.

Example

This example uses the demo data company FRSI with France as the country/region of legal entity primary address.

In FRSI legal entity with primary address in France, set up the Invoice party applicability for the FRA SIREN Registration type for the Legal entity, Customer, and Vendor party roles:

Set up the Invoice party applicability for the FRA VAT ID Registration type for the Legal entity, Customer, and Vendor party roles:

Set up the Invoice party applicability for the FRA SIRET Registration type for the Legal entity, Establishment, Customer, and Vendor party roles:

In Organization administration > Organizations > Legal entities, select your legal entity with primary address in France (FRSI) set up the SIREN, VAT ID, and SIRET Registration IDs. Registration IDs are date-sensitive. Ensure that you specify the Effective date on the General tab of the Registration IDs FastTab.

In Organization administration > Organizations > Organization hierarchies, create a new Organization hierarchy and select the existing "Enterprise establishment structure" for establishments and insert Operating units representing establishments of your legal entity in this new hierarchy ("Operations back‑office site"). Assign the Enterprise establishment structure purpose to Enterprise establishment structure Organization hierarchy. Ensure that "Enterprise establishment structure" Organization hierarchy is published.

For "Operations back‑office site" Operating unit representing the establishment of your legal entity add an address in France and assign Invoice purpose to this address. Set up the Registration ID of the SIRET type for this address. Registration IDs are date-sensitive. Ensure that you specify the Effective date on the General tab of the Registration IDs FastTab.

In Accounts receivable > Customers > All customers select the "FR_SI_0001" customer and open Customers > Registration > Registration IDs on the Action pane. Select the address that represents the head company of this customer in France. If this address isn't the primary address of this customer, assign the Head company purpose to this address. Set up SIREN, VAT ID, and SIRET Registration IDs for this address. Registration IDs are date-sensitive. Ensure that you specify the Effective date on the General tab of the Registration IDs FastTab.

Select the delivery address in France that represents customer's establishment ("Bordeaux") and assign the Invoice purpose to this address. Set up SIRET Registration IDs for this address.

Enable the Require establishment on customer invoice and Require Registration IDs on customer invoice checkboxes on Accounts receivable parameters.

Go to Accounts receivable > Invoices > All free text invoices and create new invoice. In the customer account, select "FR_SI_0001". In the Establishment field, select "Operations back‑office site". In the Delivery address field, select "Bordeaux". Add a line to this free text invoice.

Select Registration IDs button on the Action pane to preview Registration IDs.

Close the preview dialog and post the free text invoice.

Go to Invoice > Related information > Invoice journal on the Action pane to navigate to invoice journal.

In Invoice journal, select the posted invoice and select the Registration IDs button on the Action pane to see registration IDs posted for this invoice.