Format and structure of tax identification numbers (TINs) in the EU
Date: 2016-12-23
Institutions: European Commission
Subjects: EU Member State, data processing, tax collection, taxpayer








C_2016481EN.01001501.xml










23.12.2016   


EN


Official Journal of the European Union


C 481/15





Format and structure of tax identification numbers (TINs) in the EU
(2016/C 481/08)
1.   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)


—




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









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


—