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 —