French VAT number (TVA)

Service-Public.fr gives the composition: FR, a two-digit key and the nine-digit SIREN of the company. The number is issued by the tax administration on registration. So the last nine digits already identify the company.

VIES allows two characters in the key, not just digits, and this checker accepts both. The official page does not explain how the key is computed, so our check rests on public descriptions.