Add VAT french format

readme.md

@@ -1072,6 +1072,15 @@ echo $faker->siren; // 082 250 104
 echo $faker->siret; // 347 355 708 00224
 ```
 
+### `Faker\Provider\fr_FR\Payment`
+
+```php
+<?php
+
+// Generates a random VAT
+echo $faker->vat; // FR 12 123 456 789
+```
+
 ### `Faker\Provider\fr_FR\Person`
 
 ```php

src/Faker/Provider/fr_FR/Payment.php

@@ -4,6 +4,26 @@
 
 class Payment extends \Faker\Provider\Payment
 {
+    /**
+     * Value Added Tax (VAT)
+     *
+     * @example 'FR12123456789', ('spaced') 'FR 12 123 456 789'
+     *
+     * @see http://ec.europa.eu/taxation_customs/vies/faq.html?locale=en#item_11
+     * @see http://www.iecomputersystems.com/ordering/eu_vat_numbers.htm
+     * @see http://en.wikipedia.org/wiki/VAT_identification_number
+     *
+     * @param bool $spacedNationalPrefix
+     *
+     * @return string VAT Number
+     */
+    public function vat($spacedNationalPrefix = true)
+    {
+        $prefix = ($spacedNationalPrefix) ? "FR " : "FR";
+
+        return sprintf("%s%s%s%s", $prefix, self::randomNumber(2, true), $this->siren($spacedNationalPrefix));
+    }
+
     /**
      * International Bank Account Number (IBAN)
      * @link http://en.wikipedia.org/wiki/International_Bank_Account_Number