Tax Identification
Numbers (TINs)
2
Tax Identification Numbers (TINs)
Tax Identification Numbers (TINs)*
OECD:
http://www.oecd.org/tax /automatic-exchange/crs-implementation-and-assistance/
tax-identification-numbers/#d.en.347760
TIN online check EU: https://ec.europa.eu/taxation_customs/tin/tinRequest.html
*
Tax country
TIN description
TIN available on official
documents of identification?
Permanent number or TIN can
change when tax payer changes
resident? (permanent=Yes, can
change = No)
Where can TIN be found?
Spain
Spain issues TINs, which are reported on official
documents of identification.
Yes
Yes
DNI: Personal identity card;
Electronic identity card; New
driving license
NIE: Foreigner Resident Card
The tax identification card is sent
enclosed to a letter to those natural
or non-natural persons who
obtain a TIN.
Spain
Yes
Yes
Spain
Yes
Yes
Spain
Yes
Yes
Italy
Italy issues TINs (in Italian: Codice fiscale) which
are not reported on official documents of
identification.
Yes
Yes
TINs (Codice fiscale) are not
reported on official documents of
identification, but they can be
found on the health card and the
TIN card.
Portugal
TINs are issued by the Portuguese Tax
Administration.
Yes
Yes
In specific TIN cards issued by the
Portuguese Tax Admin. and on
the Citizen Card, which is the
official ID
Belgium
Numéro National (NN)
Yes
Yes
Official identity card (back side)
for Belgian citizens; Social
Security Card; Residence card &
car register certificate for foreign
residents in Belgium
Finland
Finland issues TINs which are reported on official
documents of identification.
Yes
Yes
Identity card; Passport; Driving
Licence
Finland
The Business ID (Business Identity Code) is a code
given to businesses and organisations by the
authorities. It replaces the Trade Register
Number, Foundation Register Number and
Business Code used before. The Business ID
consists of seven digits, a dash and a control mark,
i.e. it has the form 1234567-8.
No
Yes
TIN card
Please always check the required TIN against the OECD/ European Union TIN Portals. The information in the present document has been drawn from the
OECD/ European Union TIN Portals, in December 2015. It is intended for informational purposes only instead of customer advice. Lombard International
Assurance S.A. is not responsible for the accuracy, completeness, reliability or usefulness of any content or opinions reflected therein, and makes no warranty that
such information will assure a successful outcome.
Lombard International Assurance
3
TIN format
TIN explanation
TIN comment
National
TIN online
check
available?
Link for national online check
Link to OECD/ EU TIN info
99999999L
8 digits
Spanish Natural Persons: DNI*
Available
www.agenciatributaria.gob.es
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_ES_en.
pdf
K9999999L
7 digits + 1 letter
Resident Spaniards under 14
without DNI (National Identity
Card)
X ó Y ó Z 9999999
X/Y/Z + 7 digits + 1 letter
Foreigners with NIE**
(Foreigners’ Identification
Number)
M9999999L
M + 7 digits + 1 letter
Foreigners without NIE**
(Foreigners’ Identification
Number)
http://www.agenziaentrate.
https://ec.europa.eu/
gov.it/wps/content/Nsilib/
taxation_customs/tin/pdf/en/
Nsi/Home/CosaDeviFare/
TIN_-_country_sheet_IT_en.pdf
Richiedere/Codice+fiscale+e+t
essera+sanitaria/Richiesta+TS_
CF/schedai/
LLLLLL99L99L999L 16 characters (6 letters + 2
digits + 1 letter + 2 digits + 1
letter + 3 digits + 1 letter)
N/A
Available
999999999
1 block of 9 digits
The last digit is a check digit.
Not available
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_PT_en.
pdf
99999999999
11 digits
For the purpose of IT
processing, the TIN should be
written as a block of 11 digits
without any point, space, dash
or slash sign.
Not available
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_BE_en.
pdf
999999(+/-/A)999(L/9) 11 characters:
•
6 digits
•
1 character which
can be + (plus),
- (minus) or the letter
A
•
3 digits
•
1 alphanumeric
character
Individuals: The 7th character
(+, - or A) represents the century
of birth and cannot be skipped:
it shall be duly noted down and
reported in all records.
Character + means: born
1800-1899, - means born
1900-1999 and A means born
2000-.This character has no
other meaning.
Not available
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_FI_en.pdf
9999999-9
Legal persons
Available
7 digits, a dash and a
control mark
https://www.ytj.fi/english/
yrityshaku.aspx?path=1704;1736
;2052&kielikoodi=3
4
Tax Identification Numbers (TINs)
Tax country
TIN description
TIN available on official
documents of identification?
Permanent number or TIN can
change when tax payer changes
resident? (permanent=Yes, can
change = No)
Where can TIN be found?
Sweden
Two kinds of TINs for natural person: Personal
identity number (for thise registered in the
Swedish populations register) or Co-ordination
number (natural persons who are not or have not
been registered in the Swedish population
records)
Yes
Yes
Personal Identification Number
can be found on Passport; Identity
card; Driving license; Other
identity card
Yes
Yes
Sweden
Netherlands
The Netherlands issues TINs which are reported
on official documents of identification.
Yes
Yes
Passport; Identity card
(Identiteitskaart); Driving license
(Rijbewijs)
Norway
Norway has three types of TINs. The three types
are National identity numbers, D-numbers
(temporarya identification number working < 6
months in Norway) and Legal Entities.
Yes
Yes
Passport; Identity card; Driving
license; Other identity card (the
same for Sweden)
Yes
Yes
Yes (partly) - only for maltese
nationals
Yes
No
Yes
Norway
Malta
For individuals who are Maltese nationals, Malta
uses as TIN the Identify Card Number which is
reported on official documents of identification
Malta
Maltese nationals: Passport;
Identity card
Individuals who are not maltese
nationals: TIN issued by the
Inland Revenue Department
Germany
Steuernummer (old TIN)
No
No
Steuernummer: on the private tax
assessment notes
Germany
Identifikationsnummer (new TIN – in short:
IdNr.)
No
Yes
IdNr.: on the letter about receiptn
of the IdNr.
Lombard International Assurance
TIN format
TIN explanation
TIN comment
National
TIN online
check
available?
999999–9999
999999+9999
10 digits
Personal identification number:
natural person who is or has
been resident in Sweden
Note: for the purpose of IT
processing, the TIN should be
written without any plus or
minus sign.
Not available
Link for national online check
5
Link to OECD/ EU TIN info
http://www.oecd.org/tax/
automatic-exchange/
crs-implementation-andassistance/tax-identificationnumbers/Sweden-TIN.pdf
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_SE_en.
pdf
999999–9999
10 digits
Co-ordination number:
natural person who is not and
has not been resident in Sweden
Note: for the purpose of IT
processing, the TIN should be
written without any plus or
minus sign.
Not available
999999999
9 digits
N/A
Not available
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_NL_en.
pdf
99999999999
11 digits
Composed of the date of
birth (first 6 digits,
DDMMYY), a three digit
individual number, and
two check digits.
Birth Number is assigned at
birth or registration with the
National Population Register.
The individual number and the
check digits are collectively
known as the Personal Number.
Not available
http://www.oecd.org/tax/
automatic-exchange/
crs-implementation-andassistance/tax-identificationnumbers/Norway-TIN.pdf
999999999
999999999LLL
9 digits (legal entity)
9 digits + 3 characters (VAT
registered legal entity)
•
Not available
(0000)999L till
9999999L
8 characters:
•
7 digits
•
1 letter (M, G, A, P, L,
H, B, Z)
Individuals who are Maltese
nationals
Note 1: the first 4 digits may be
omitted
when they are 0 (zero)
Note 2: in the case of IT
processing, the length of this
TIN must always be 8
characters; the first 0 (zero)
must thus always be recorded
Not available
999999999
9 digits
Individuals who are not Maltese
nationals
Not available
999999999999
12 digits
Old TIN: Steuernummer
(individual persons, entities,
artificial persons and
companies). This TIN can
change with the domicile of a
person or a company.
Not available
99999999999
11 digits
New TIN:
Identifikationsnummer (IdNr.)
(only individual persons)
Not available
•
first digit must always be
either 8 or 9
legal entities which are
registered in the Value
Added Tax Register are
required to add the letters
MVA as a suffix to the
organisation number. J17
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_MT_en.
pdf
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_DE_en.
pdf
6
Tax Identification Numbers (TINs)
Tax country
TIN description
TIN available on official
documents of identification?
Permanent number or TIN can
change when tax payer changes
resident? (permanent=Yes, can
change = No)
Where can TIN be found?
UK
The UK has two TIN-like numbers:unique
taxpayer reference (UTR) and National Insurance
Number (NINO).
No
Yes (permanent but 2 TIN
like numbers)
The UTR on the front page of the
tax return (form SA100)
No
Yes (permanent but 2 TIN
like numbers)
NINO - HMRC issues coding
notices to taxpayers with NINO
UK
Cyprus
Cyprus issues TIN which are not reported on
official documents of identification.
No
Yes
Official Revenue documents /
forms / tax assessments; TIN
certificate issued by the Inland
Revenue Department upon
request by the taxpayer. Tin is
known as Tax Identification Code
(TIC).
Austria
The local tax offices issue TINs to the taxpayer
having their residence in the area of competences
of these offices.
No
No
TIN numbers can be found on tax
assessments in the right upper
corner on the first page. Other
documentation is possible: no
standard form is foreseen. Tin can
change in case of move as issued
by local tax office.
Luxembourg
Natural persons: The national identifier is used as
a TIN-like number.
No
Yes (TIN-like number)
TIN-like number for a natural
person can be found on the social
security card.
No
Yes (TIN-like number)
Luxembourg
France
Individuals: The French tax authorities issue a
TIN to all individuals with a tax obligation in
France. This TIN is given at the time of the
registration of the individual in the databases of the
French tax administration. This number is unique,
reliable and fixed for ever. The French name of the
TIN is known as the numéro fiscal de référence or
numéro SPI.
No
Yes
TIN may be found on the first
page of the pre-filled tax return for
income tax (déclaration
pré-remplie d'impôt sur le revenu)
and on the first page of the notice
of assessment (avis d'imposition)
of income tax, residence tax or
property tax.
A pre-filled tax return or a notice
of assessment may be related to
several persons. In such a case, the
TIN of each of the taxpayers is
indicated in the same order of the
information of the field “Etat civil”
of the document.
France
Entities: As soon as they are created, the French
entities (and individuals carrying out business
activities) have an identification number issued by
a governmental authority. This number is used for
several purposes, including for tax purpose. This
number is known as the numéro SIREN.
No
Yes
The numéro SIREN is given to an
entity at the time of its creation.
This number is reported on the
accounting documents (tax
returns, etc.) of the entity.
Lombard International Assurance
Link for national online check
7
TIN format
TIN explanation
TIN comment
National
TIN online
check
available?
Link to OECD/ EU TIN info
9999999999
10 numerals
UTR: Unique Taxpayer
Reference
Not available
LL999999L
9 characters:
•
2 letters
•
6 numerals
•
1 letter (always A, B,
C or D)
NINO: National Insurance
Number
Tax authorities in the UK have
indicated that they will accept
this number as a quasi TIN for
the purposes of the Savings
Directive.
Not available
99999999L
8 digits and 1 letter
The first digit is always 0 (zero)
forindividuals.
Not available
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_CY_en.
pdf
999/9999
99-999/9999
7 digits
9 digits
The hyphen and the slash are
not mandatory in all cases (e.g.
for the purpose of IT
processing, they should be
omitted). This means that a TIN
can change when a taxpayer
changes residence.
Not available
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_AT_en.
pdf
9999999999999
13 digits
YYYYMMDD
XXX unique identifyer by
date of birth, the 2 last
digits are check digits
Natural persons
Not available
http://www.oecd.org/tax/
automatic-exchange/
crs-implementation-andassistance/tax-identificationnumbers/Luxembourg-TIN.
pdf
99999999999
11 digits, last digit is a check
digit
Non-natural persons
Not available
9999999999999
13 numerals
First digit of the TIN is
always 0, 1, 2 or 3.
Individuals
Not available
999999999
9 numerals
SIREN (entities)
Available
https://ec.europa.eu/
taxation_customs/tin/pdf/en/
TIN_-_country_sheet_UK_en.
pdf
http://www.oecd.org/tax/
automatic-exchange/
crs-implementation-andassistance/tax-identificationnumbers/France-TIN.pdf
http://avis-situation-sirene.
insee.fr/avisitu/
8
Tax Identification Numbers (TINs)
Tax country
TIN description
TIN available on official
documents of identification?
Permanent number or TIN can
change when tax payer changes
resident? (permanent=Yes, can
change = No)
Where can TIN be found?
Mexico
Tax card (RUC)
The Mexican Tax Administration Service assigns a
unique number (Clave del Registro Federal de
Contribuyentes - RFC) to each person enrolled in
the Registry; the issued RFC has a special
structure depending on the type of taxpayer
(individual or legal person). The latter is the only
distinction provided for in the Mexican tax
provisions.
No
Yes
Taxpayers who register in the
Federal Taxpayer Registry will be
provided with a tax identification
number known as Federal
Taxpayer Registry Code (RFC), as
well as with a tax identification
card or certification of tax
registration once they comply
with all the requirements set forth
by the Mexican Tax
Administration Service.
No
Yes
Mexico
Switzerland
Entities: “UnternehmensIdentifikationsnummer“ (UID-number) as the tax
identification number for entities in the context of
AEOI
Individuals: A tax identification number for
individuals has not yet been designated.
No
Yes
Switzerland
Individuals: A tax identification number for
individuals has not yet been designated.
No
N/A
Turkey
Individuals use the National Identity Number as
TIN
No
Yes
National Identity Cards;
Passports.
Turkey
All legal entities, unincorporated entities and
individuals must obtain a tax identification
number (TIN) in order to undertake professional
or business activities in Turkey. Foreigners staying
in Turkey more than six months are also required
to obtain a TIN. Foreign nationals can also use
their Foreign Identity Numbers instead of TIN if it
is available.
TIN is given to:
•
Legal Entities
•
Legal Entities having no tax liability
•
Foreign Nationals who do not have Foreign
Identity number
•
Foreign Legal Entities
No
Yes
TIN can be found on almost all the
financial statements and
declarations of taxpayer and
notifications issued by the tax
administration to the taxpayer in
addition to TIN cards.
The UID-number is not
evidenced on an official card or
other official document. However,
the UIDnumber
may be indicated on the front page
of a VAT-return. In case an entity
does not know its UIDnumber,
it may use the UID-register to
determine it. By entering the
entity’s legal name, VATnumber
or commercial register number,
the UID-register allows to
determine the corresponding
UIDnumber,
provided that the entity is
recorded in the UID-register
Lombard International Assurance
9
TIN format
TIN explanation
TIN comment
National
TIN online
check
available?
Link for national online check
Link to OECD/ EU TIN info
LLLLLLLLLLLLL
13 characters 4 letters
followed by 6 digits and 3
alphanumeric
characters)
Individuals: The first letters (4
or 3, respectively) belong to the
name, the next 6 digits are the
date of birth or date of
incorporation, and the last 3 (or
2, for legal entities) belong to the
check digits (homoclave).
Available
https://portalsat.plataforma.
sat.gob.mx/ConsultaRFC/
http://www.oecd.org/tax/
automatic-exchange/
crs-implementation-andassistance/tax-identificationnumbers/Mexico-TIN.pdf
LLLLLLLLLLLL
12 characters (3 letters
followed by 6 digits and 3
alphanumeric characters).
Entities (see explanation for
individuals)
Not available
CHE-999.999.99C
Prefix "CHE"
9 digits
The last digit (C) of the
UID-number is a check
digit and is determined on
the basis of a standard
calculation (modulo 11)
Entities
Available
https://www.uid.admin.ch/
Search.aspx
http://www.oecd.org/tax/
automatic-exchange/
crs-implementation-andassistance/tax-identificationnumbers/Switzerland-TIN.pdf
N/A
99999999999
11 digits
Not available
9999999999
10 digits
Alpha Group Code: For
individuals: Code
including their surname
and name (between
001-999)
For legal entities and
ordinary partnerships:
Code including their title
(between
001-999)
Sequence Number :
Sequence number of
Alpha Group Code in
Turkey
Control Number :
Check-digit of 9 characters
consisting of Alpha Group
Code and Sequence
Number
Not available
http://www.oecd.org/tax/
automatic-exchange/
crs-implementation-andassistance/tax-identificationnumbers/TURKEY-TIN.pdf
10
Tax Identification Numbers (TINs)
Tax country
TIN description
TIN available on official
documents of identification?
Permanent number or TIN can
change when tax payer changes
resident? (permanent=Yes, can
change = No)
Where can TIN be found?
USA
U.S. taxpayer identification numbers include a
Social Security Number (SSN), which is issued to
individuals, and an Employer Identification
Number (EIN), which is issued to individuals or
entities. In addition, an Individual Taxpayer
Identification Number (ITIN) is issued to
individuals who are required to have a U.S.
taxpayer identification number but who do not
have and are not eligible to obtain an SSN.
No
Yes
The U.S. Taxpayer Identification
Number may be found on a
number of documents, including
tax returns and forms filed with
the IRS, and in the case of an SSN,
on a social security card issued by
the Social Security
Administration.
USA
No
Yes
USA
No
Yes
Brasil
For individuals: The “Cadastro de Pessoas Físicas
– CPF” is a number attributed to both national and
resident taxpayers
No
Yes
Individuals: CPF card, ID card,
Driving licence
Brasil
For legal persons: The “Cadastro Nacional da
Pessoa Jurídica – CNPJ” is an identification
number issued to entities (including companies,
partnerships and foundations) of relevance for the
tax administration.
No
Yes
Legal persons: Professional
Identity Cards (i.e. Bar
Association)
Lombard International Assurance
TIN format
TIN explanation
TIN comment
National
TIN online
check
available?
999-99-9999
10 digits First three digits
have geographical
significance, the next two
digits have no real
significance and are issued
sequentially, and the last
four digits are random.
SSN (individuals)
Not available
999-99-9999
ITIN is a nine-digit
number that always begins
with the number 9 and is in
the following format:
9xx-xx-xxxx.
TIN (individuals not entiteled to
get SSN)
Not available
99-9999999
9 digits
EIN (entities)
Not available
99999999999
11 digits (the 2 last numbers
are the result of an
arithmetic operation on
the 9 previous ones)
Individuals
Not available
99.999.999/9999-99
14 digits (the first eight
digits identify the
company, the four digits
after the slash identify the
branch or subsidiary and
the last 2 are the result of an
arithmetic operation on
the previous ones).
Legal persons
Not available
Link for national online check
11
Link to OECD/ EU TIN info
http://www.oecd.org/tax/
automatic-exchange/
crs-implementation-andassistance/tax-identificationnumbers/United-States-TIN.
pdf
http://www.oecd.org/tax/
automatic-exchange/
crs-implementation-andassistance/tax-identificationnumbers/Brazil%20TIN.pdf
Disclaimer
This document was produced by Lombard
International Assurance S.A. in March 2016. Its content
is intended for informational purposes only and is not
to be construed as a solicitation or an offer to buy or sell
any life assurance product. Neither is the information
contained herein intended to constitute any form of
legal, fiscal or investment advice. It should therefore
only be used in conjunction with appropriate
independent professional advice obtained from a
suitable and qualified source.
Lombard International Assurance S.A.
www.lombardinternational.com
Representative offices in
ROME | GENEVA | LUGANO | ZURICH
The overview of tax rates is indicative and is
directed towards high net worth investors. The tax
rates are therefore those levied on substantial
portfolios. The rates and bases of taxation are liable to
change.
All information in this document is based on
Lombard International Assurance’s understanding of
the laws of Luxembourg and of any other jurisdiction
referred to herein as in force at the date of its
production. Lombard International Assurance is not
liable for the consequences of any change in law or
revenue practice. Whilst every care has been taken in
producing this document, no representation or
warranty, whether express or implied, is made in
relation to the accuracy, completeness or reliability of
the information contained herein, except with respect
to information concerning Lombard International
Assurance or its group companies. All copyright in this
material belongs to Lombard International
Assurance S.A.
Copyright © 2016 Lombard International
Assurance S.A.
Head office
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L-1748 Luxembourg
Grand Duchy of Luxembourg
Tel +352 34 61 91-1
Fax +352 34 61 90
Italian Branch/Sede secondaria italiana
Piazza San Marco 3
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Italia
Tel +39 02 3670 5260
Fax +39 02 3670 5263
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VAT LU 15902470
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P.IVA/Registro Imprese Milano
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secondaria italiana n. I.00121