# C_2016481EN.01001501.xml

| 23.12.2016 | EN | Official Journal of the European Union | C 481/15 |
| --- | --- | --- | --- |

23.12.2016

EN

Official Journal of the European Union

C 481/15

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Format and structure of tax identification numbers (TINs) in the EU

(2016/C 481/08)

1.   Natural persons

Natural persons

| MS | Format | Structure | Comment |
| --- | --- | --- | --- |
| BE | 99999999999 | 11 numerals | For the purpose of IT processing, the TIN should be written as a single block (no point, no space, no dash, no slash sign) |
| BG | 9999999999 | 10 numerals | — |
| CZ | 999999/999 | 9 numerals | For the purpose of IT processing, the TIN should be written as a single block (no slash sign) |
| 999999/9999 | 10 numerals | For the purpose of IT processing, the TIN should be written as a single block (no slash sign) |
| DK | 999999-9999 | 10 numerals | For the purpose of IT processing, the TIN should be written as a single block (no dash) |
| DE | 99999999999 | 11 numerals | For the purpose of IT processing, the TIN should be written as a single block (no space) |
| EE | 99999999999 | 11 numerals | For the purpose of IT processing, the TIN should be written as a single block (no space) |
| IE | 9999999L(L) | 7 numerals + either 1 or 2 letters | There can be either one or two letters at the end and there is no restriction on the letters used |
| EL | 999999999 | 9 numerals | — |
| ES | C9999999L | 1 character (either a numeral or L, K, M, X, Y or Z) + 7 numerals + 1 control letter | — |
| FR | 99 99 999 999 999 | 13 numerals (first numeral always 0, 1, 2 or 3) | For the purpose of IT processing, the TIN should be written as a single block (no space) |
| HR | 99999999999 | 11 numerals | — |
| IT | LLLLLL99L99L999L | 6 letters + 2 numerals + 1 letter + 2 numerals + 1 letter + 3 numerals + 1 letter | — |
| CY | 99999999L | 8 numerals followed by a letter, the letter belongs to the Latin alphabet and is always upper case | The first numeral indicates the category. For natural persons it is 0 or 9 |
| LV | 99999999999 | 11 numerals | For the purpose of IT processing, the TIN should be written as a single block (no dash) |
| LT | 99999999999 | 11 numerals | — |
| LU | 9999999999999 | 13 numerals | — |
| HU | 9999999999 | 10 numerals | — |
| MT | (0000)999L till 9999999L | 7 numerals + 1 letter (either M, G, A, P, L, H, B or Z) | For the purpose of IT processing, the TIN should be written as a single block of 8 numerals and include the leading zeros |
| 999999999 | 9 numerals | — |
| NL | 999999999 | 9 numerals | — |
| AT | 99-999/9999 | 9 numerals | For the purpose of IT processing, the TIN should be written as a single block (no dash, no slash sign) |
| PL | 9999999999 | 10 numerals | — |
| 99999999999 | 11 numerals | — |
| PT | 999999999 | 9 numerals | — |
| RO | 9999999999999 | 13 numerals | — |
| SI | 99999999 | 8 numerals | — |
| SK | 9999999999
  999999/999(9) | 10 numerals
  9 or 10 numerals | If natural person does not have a TIN then a unique birth identification number is used for tax purposes. Birth identification number consists of 9 or 10 digits.
  For the purpose of IT processing, the birth identification number should be written as a single block (no slash sign) |
| FI | 999999C999C | 6 numerals + 1 character (plus, minus or letter A) + 3 numerals + 1 character (letter or numeral) | For the purpose of IT processing, the TIN should include the 7th character (+, - or A) that represents the century of birth (plus: born 1800-1899, minus: born 1900-1999 and letter A: born 2000-today) |
| SE | 999999-9999
  999999 + 9999 | 10 numerals | For the purpose of IT processing, the TIN should be written as a single block (no plus, no minus) — In some cases, a prefix of 2 additional numerals is added to the TIN (i.e. 12 numerals in total) indicating the century of birth (19 if born in 1900’s and 20 if born in 2000’s) |
| UK | 9999999999 | 10 numerals | — |
| LL999999C | 2 letters + 6 numerals + 1 character (A, B, C or D or space) | — |

MS

Format

Structure

Comment

BE

99999999999

11 numerals

For the purpose of IT processing, the TIN should be written as a single block (no point, no space, no dash, no slash sign)

BG

9999999999

10 numerals

—

CZ

999999/999

9 numerals

For the purpose of IT processing, the TIN should be written as a single block (no slash sign)

999999/9999

10 numerals

For the purpose of IT processing, the TIN should be written as a single block (no slash sign)

DK

999999-9999

10 numerals

For the purpose of IT processing, the TIN should be written as a single block (no dash)

DE

99999999999

11 numerals

For the purpose of IT processing, the TIN should be written as a single block (no space)

EE

99999999999

11 numerals

For the purpose of IT processing, the TIN should be written as a single block (no space)

IE

9999999L(L)

7 numerals + either 1 or 2 letters

There can be either one or two letters at the end and there is no restriction on the letters used

EL

999999999

9 numerals

—

ES

C9999999L

1 character (either a numeral or L, K, M, X, Y or Z) + 7 numerals + 1 control letter

—

FR

99 99 999 999 999

13 numerals (first numeral always 0, 1, 2 or 3)

For the purpose of IT processing, the TIN should be written as a single block (no space)

HR

99999999999

11 numerals

—

IT

LLLLLL99L99L999L

6 letters + 2 numerals + 1 letter + 2 numerals + 1 letter + 3 numerals + 1 letter

—

CY

99999999L

8 numerals followed by a letter, the letter belongs to the Latin alphabet and is always upper case

The first numeral indicates the category. For natural persons it is 0 or 9

LV

99999999999

11 numerals

For the purpose of IT processing, the TIN should be written as a single block (no dash)

LT

99999999999

11 numerals

—

LU

9999999999999

13 numerals

—

HU

9999999999

10 numerals

—

MT

(0000)999L till 9999999L

7 numerals + 1 letter (either M, G, A, P, L, H, B or Z)

For the purpose of IT processing, the TIN should be written as a single block of 8 numerals and include the leading zeros

999999999

9 numerals

—

NL

999999999

9 numerals

—

AT

99-999/9999

9 numerals

For the purpose of IT processing, the TIN should be written as a single block (no dash, no slash sign)

PL

9999999999

10 numerals

—

99999999999

11 numerals

—

PT

999999999

9 numerals

—

RO

9999999999999

13 numerals

—

SI

99999999

8 numerals

—

SK

9999999999

999999/999(9)

10 numerals

9 or 10 numerals

If natural person does not have a TIN then a unique birth identification number is used for tax purposes. Birth identification number consists of 9 or 10 digits.

For the purpose of IT processing, the birth identification number should be written as a single block (no slash sign)

FI

999999C999C

6 numerals + 1 character (plus, minus or letter A) + 3 numerals + 1 character (letter or numeral)

For the purpose of IT processing, the TIN should include the 7th character (+, - or A) that represents the century of birth (plus: born 1800-1899, minus: born 1900-1999 and letter A: born 2000-today)

SE

999999-9999

999999 + 9999

10 numerals

For the purpose of IT processing, the TIN should be written as a single block (no plus, no minus) — In some cases, a prefix of 2 additional numerals is added to the TIN (i.e. 12 numerals in total) indicating the century of birth (19 if born in 1900’s and 20 if born in 2000’s)

UK

9999999999

10 numerals

—

LL999999C

2 letters + 6 numerals + 1 character (A, B, C or D or space)

—

Note: for more information on the national TINs of natural persons, please consult the ‘TIN on EUROPA’ portal on the Commission website: https://ec.europa.eu/taxation_customs/tin/

2.   Non-natural persons

Non-natural persons

| MS | Format | Structure | Comment |
| --- | --- | --- | --- |
| BE | 9999999999 | 10 numerals (first numeral is 0) | For the purpose of IT processing, the TIN (FR: ‘numéro d’entreprise’ — NL: ‘ondernemingsnummer’) should be written as a single block (no point, no space, no dash, no slash sign) |
| BG | 999999999 | 9 numerals | UIC or UIC as per BULSTAT |
| 9999999999 | 10 numerals | 10-digit official number from NRA’s register — First three numerals are 307 |
| 9999999999999 | 13 numerals | UIC assigned only to branches of resident companies |
| CZ | CZ99999999 | 8 numerals | — |
| DK | DK99999999 | 2 letters (country-code DK) + 8 numerals | For the purpose of IT processing, the TIN should be written as a single block (no space) |
| DE | — | — | — |
| EE | 99999999 | 8 numerals | For the purpose of IT processing, the TIN should be written as a single block (no space) |
| IE | 9999999L(L) | 7 digits + either 1 or 2 letters | There can be one or two letters at the end of the digit sequence and there is no restriction on the letters used |
| EL | 999999999 | 9 numerals | — |
| ES | L9999999C | 1 letter (A, B, C, D, E, F, G, H, J, N, P, Q, R, S, U, V, W) + 7 numerals + 1 control character (letter or numeral) | — |
| FR | 999 999 999 | 9 numerals | For the purpose of IT processing, the TIN should be written as a single block (no space) |
| HR | 99999999999 | 11 numerals | — |
| IT | 99999999999 | 11 numerals | — |
| CY | 99999999L | 8 numerals followed by a letter, the letter belongs to the Latin alphabet and is always upper case | The first numeral indicates the category. For non-natural persons it is either 1, 3, 4, 5 or 9 |
| LV | 99999999999 | 11 numerals | If the legal person is VAT taxable person then 2 letters (LV) should be specified before the 11 numerals.
  For the purpose of IT processing, the TIN should be written as a single block (no dash) |
| LT | 999999999 | 9 numerals | — |
| LU | 99999999999 | 11 numerals | — |
| HU | 99999999-9-99 | 11 numerals | For the purpose of IT processing, the TIN should be written as a single block (no dash) - The 3 last numerals may change over time due to change in taxpayer’s circumstances |
| MT | 999999999 | 9 numerals | — |
| NL | 999999999 | 9 numerals | — |
| AT | 99-999/9999 | 9 numerals | For the purpose of IT processing, the TIN should be written as a single block (no dash, no slash sign) |
| PL | 9999999999 | 10 numerals | — |
| PT | 999999999 | 9 numerals | — |
| RO | 9999999999 | 2 to 10 numerals | For the purpose of IT processing, the TIN should be written as a single block |
| SI | 99999999 | 8 numerals | — |
| SK | 9999999999 | 10 numerals | — |
| FI | 9999999-9 | 7 numerals + dash + 1 numeral | — |
| SE | 999999-9999 | 10 numerals | TIN for a legal person consists of 10 numerals, normally separated with a dash but not needed. If one needs 12 numerals for the IT processing the TIN should start with the figure 16. |
| UK | 9999999999 | 10 numerals | — |

MS

Format

Structure

Comment

BE

9999999999

10 numerals (first numeral is 0)

For the purpose of IT processing, the TIN (FR: ‘numéro d’entreprise’ — NL: ‘ondernemingsnummer’) should be written as a single block (no point, no space, no dash, no slash sign)

BG

999999999

9 numerals

UIC or UIC as per BULSTAT

9999999999

10 numerals

10-digit official number from NRA’s register — First three numerals are 307

9999999999999

13 numerals

UIC assigned only to branches of resident companies

CZ

CZ99999999

8 numerals

—

DK

DK99999999

2 letters (country-code DK) + 8 numerals

For the purpose of IT processing, the TIN should be written as a single block (no space)

DE

—

—

—

EE

99999999

8 numerals

For the purpose of IT processing, the TIN should be written as a single block (no space)

IE

9999999L(L)

7 digits + either 1 or 2 letters

There can be one or two letters at the end of the digit sequence and there is no restriction on the letters used

EL

999999999

9 numerals

—

ES

L9999999C

1 letter (A, B, C, D, E, F, G, H, J, N, P, Q, R, S, U, V, W) + 7 numerals + 1 control character (letter or numeral)

—

FR

999 999 999

9 numerals

For the purpose of IT processing, the TIN should be written as a single block (no space)

HR

99999999999

11 numerals

—

IT

99999999999

11 numerals

—

CY

99999999L

8 numerals followed by a letter, the letter belongs to the Latin alphabet and is always upper case

The first numeral indicates the category. For non-natural persons it is either 1, 3, 4, 5 or 9

LV

99999999999

11 numerals

If the legal person is VAT taxable person then 2 letters (LV) should be specified before the 11 numerals.

For the purpose of IT processing, the TIN should be written as a single block (no dash)

LT

999999999

9 numerals

—

LU

99999999999

11 numerals

—

HU

99999999-9-99

11 numerals

For the purpose of IT processing, the TIN should be written as a single block (no dash) - The 3 last numerals may change over time due to change in taxpayer’s circumstances

MT

999999999

9 numerals

—

NL

999999999

9 numerals

—

AT

99-999/9999

9 numerals

For the purpose of IT processing, the TIN should be written as a single block (no dash, no slash sign)

PL

9999999999

10 numerals

—

PT

999999999

9 numerals

—

RO

9999999999

2 to 10 numerals

For the purpose of IT processing, the TIN should be written as a single block

SI

99999999

8 numerals

—

SK

9999999999

10 numerals

—

FI

9999999-9

7 numerals + dash + 1 numeral

—

SE

999999-9999

10 numerals

TIN for a legal person consists of 10 numerals, normally separated with a dash but not needed. If one needs 12 numerals for the IT processing the TIN should start with the figure 16.

UK

9999999999

10 numerals

—

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