TIN structure and description

en English

TAX IDENTIFICATION NUMBERS (TINs)

Subject sheet: TIN structure and description

1.

AT Austria ................................................................................................................................ 2

2.

BE Belgium............................................................................................................................... 2

3.

BG Bulgaria .............................................................................................................................. 2

4.

CY Cyprus ................................................................................................................................ 3

5.

CZ Czech Republic .................................................................................................................. 3

6.

DE Germany............................................................................................................................. 3

7.

DK Denmark............................................................................................................................. 4

8.

EE Estonia................................................................................................................................ 4

9.

EL Greece ................................................................................................................................ 5

10.

ES Spain ................................................................................................................................ 5

11.

FI Finland ............................................................................................................................... 5

12.

FR France .............................................................................................................................. 6

13.
14.
15.

HR Croatia .............................................................................................................................. 6
HU Hungary............................................................................................................................ 6
IE Ireland ................................................................................................................................ 7

16.

IT Italy..................................................................................................................................... 7

17.

LT Lithuania............................................................................................................................ 8

18.
19.

LU Luxemburg........................................................................................................................ 8
LV Latvia ................................................................................................................................ 8

20.

MT Malta ................................................................................................................................ 8

21.

NL The Netherlands ............................................................................................................... 9

22.

PL Poland............................................................................................................................... 9

23.

PT Portugal .......................................................................................................................... 10

24.

RO Romania......................................................................................................................... 10

25.
26.

SE Sweden........................................................................................................................... 10
SI Slovenia ........................................................................................................................... 11

27.
SK Slovakia .......................................................................................................................... 11
28.
UK United Kingdom.............................................................................................................. 12
29. Legal notice .................................................................................................................................... 12

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1.

en English

AT Austria

1.1. TIN structure

Format
999/9999
99-999/9999

Explanation
7 digits
9 digits

Comment
The hyphen and the slash are not
mandatory in all cases (e.g. for the
purpose of IT processing, they should
be omitted).

1.2. TIN description

Austria issues TINs which are not reported on official documents of identification. The Local Tax
Offices issue TINs to the taxpayers having their residence in the area of competence of these Offices,
when they ask the local office for a service. This means that a TIN can change when a taxpayer
changes residence.

2.

BE Belgium

2.1. TIN structure

Format
99999999999

Explanation
11 digits

Comment
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

2.2. TIN description

Belgium issues TINs, which are reported on official documents of identification. For individuals the TIN
corresponds to the "Numro National (NN)", which is attributed when a registration on the national
Register of the physical persons is made. This number of identification consists of eleven digits and is
a unique number of identification for every registered person.

3.

BG Bulgaria

3.1. TIN structure

Format
9999999999

10 digits

Explanation

9999999999

10 digits

Comment
Personal Identification Number (Unified
Civil Number)
Personal Foreigners Number / Official
number from NRA Registry
Note: this identification number cannot
be validated in the on-line check
module

For taxation purposes in the Republic of Bulgaria the National Revenue Agency (NRA) uses the
following identifications as TIN:
1. For Bulgarian citizens: Personal Identification Number (Bulgarian Unified Civil Number),
which consists of a block of 10 digits;
2. For foreigners, residents of Bulgaria for tax purposes: Identification Number, which consists
of a block of 10 digits (please note that this identification number cannot be validated in the
on-line check module)

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3.2. TIN description

For identification of Bulgarian citizens: the Bulgarian National Revenue Agency (NRA) uses UCN
(Unified Civil Number) as Personal Identification Number - TIN. Personal numbers are reported on the
official Bulgarian documents of identity.
For identification of foreigners, residents of Bulgaria for tax purposes: the Bulgarian National Revenue
Agency uses as TIN the Personal Foreigners Number / Official Number from NRA Registry, which
consists of a block of 10 digits. The NRA issues a Certificate of Fiscal Residence that such a person is
a resident of Bulgaria for tax purposes within the meaning of the Double Tax Convention and is
subject to tax on its/his/hers worldwide income in the Republic of Bulgaria. TIN is reported in the
Certificate.

4.

CY Cyprus

4.1. TIN structure

Format
99999999L

Explanation
8 digits and 1 letter

Comment
The first digit is always 0 (zero) for
individuals.

4.2. TIN description

Cyprus issues TIN which are not reported on official documents of identification.
TIN in Cyprus is issued upon registration to the Tax Authority Data Base. TIN is known as Tax
Identification Code (TIC).

5.

CZ Czech Republic

5.1. TIN structure

Format
999999/999

9 digits

Explanation

999999/9999

10 digits

Comment
For the purpose of IT processing, the
TIN should be written as a single block,
without any slash sign.
For the purpose of IT processing, the
TIN should be written as a single block,
without any slash sign.

5.2. TIN description

Czech Republic uses TIN-like numbers (Personal Number) for identifying its taxpayers. TIN-like
numbers are reported on official documents of identification as personal number.

6.

DE Germany

6.1. TIN structure

Format
999999999999

12 digits

99999999999

11 digits

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Explanation

Comment
Old TIN: Steuernummer (individual
persons, entities, artificial persons and
companies): see below
New TIN: Identifikationsnummer (IdNr.)
(only individual persons): see below

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en English

6.2. TIN description

Germany issues TINs which are not reported on official documents of identification. Currently,
Germany has two available TINs:

Steuernummer (old TIN): consists in a block of maximum 12 digits (these digits can be
separated by slashes) and which is issued for natural persons, entities, artificial persons and
companies. This TIN can change with the domicile of a person or a company.
Identifikationsnummer (new TIN in short: IdNr.): available since 2008 has a length of 11
digits and it applies to individual persons. This TIN will replace the previous one in future, but
at present both have legal value.

Steuernummer and Identifikationsnummer can identify taxpayers, who are natural persons.

7.

DK Denmark

7.1. TIN structure

Format
999999-9999

Explanation
10 digits

Comment
There is a dash between the 6th and 7th
digits. For the purpose of IT processing,
the TIN should be written as a block of
10 digits without dash.

Reservation: CPR numbers (TIN) allocated after 1st October 2007 appear sometimes with a different
standard. These CPR numbers (TIN) cannot be verified online through the national website.
7.2. TIN description
Denmark issues TINs (CPR-numbers), which are reported on official documents of identification.
The Central Office of Civil Registration is located under the Ministry of Interior and Health. This office
is in charge of the Danish Civil Registration System (CRS) and functions as the main supplier of basic
personal information to public authorities and the private sector.
In the Danish CPR-system, a civil registry number is allocated to any person who:
1. is nationally registered in Denmark on the grounds of birth or relocation from abroad;
2. is included under the Danish Labour Market Supplementary Pension Fund (ATP);
3. according to the tax authorities, must have such a number for the purpose of having tax affairs
handled in Denmark.
The TIN is unique to the person and thus functions as identification of each individual. Almost the
entire public administrations use the identification number, to avoid duplicating registrations and to
avoid errors in respect of a person's identity. The use of the identity number also facilitates the
collaboration between the Central Office of Civil Registration and the public authorities receiving data
from the CRS.

8.

EE Estonia

8.1. TIN structure

Format
99999999999

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Explanation
11 digits

Comment
N/A

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8.2. TIN description

Estonia issues TINs, which are reported on official documents of identification.

9.

EL Greece

9.1. TIN structure

Format
999999999

Explanation
9 digits

Comment
N/A

9.2. TIN description

Greece issues TINs (CPR numbers), which are not reported on official documents of identification.

10.

ES Spain

10.1. TIN structure

Format
- 99999999L
- X9999999L
- Y9999999L
- M9999999L
- L9999999L
- K0000001L

Explanation
- 8 digits + 1 letter
- X + 7 digits + 1 letter
- Y + 7 digits + 1 letter
- M + 7 digits + 1 letter
- L + 7 digits + 1 letter
- K + 7 digits + 1 letter

Comment
Individuals with Spanish nationality
Specific types of individuals and foreign
citizens with a Spanish identity card:
- individuals with no Spanish citizenship
- foreign individuals over 18 years
- Spanish citizens over 14 years, with
foreign residence and that have moved
to Spain for a period of time not
exceeding 6 months
- Spanish citizens under 14 years and
foreign individuals under 18 years

10.2. TIN description

Spain issues TINs, which are reported on official documents of identification.
1. A DNI (Documento Nacional de Identidad) number is assigned to each individual with Spanish
nationality. This number is used as TIN.
Remarks:
- The passport also includes the DNI but the last part of the code is sometimes missing.
- The Social Security Number, which appears on health service documents, has not to be
confused with the TIN.
2. Special TINs are assigned to specific individuals as well as foreign citizens with a Spanish
identity card:
- Individuals with no Spanish citizenship
- Spanish citizens under 14 years and foreign individuals under 18 years
- Spanish citizens over 14 years, with foreign residence and that have moved to Spain for a
period of time not exceeding 6 months
- Foreign individuals over 18 years
- Residual entities

11.

FI Finland

11.1. TIN structure

Format
999999(+/-/A)999(L/9)

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Explanation
11 characters:
- 6 digits

Comment
The 7th character (+, - or A) represents
the century of birth and cannot be

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- 1 character which can be +

(plus), - (minus) or the letter A
- 3 digits
- 1 alphanumeric character

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.

11.2. TIN description

Finland issues TINs which are reported on official documents of identification. The TIN is the Finnish
Social Security number, given at birth or when immigrating by the Population Register Centre of
Finland.

12.

FR France

12.1. TIN structure

Not applicable. See section 2.
12.2. TIN description
France does not issue taxpayers with tax identification numbers.
The tax authorities use the following data to identify taxpayers:
- surname at birth (and/or married name);
- first name;
- date and place of birth (year, month, day, name of commune and ISO country code);
- beneficiary's address (postal code, name of commune and ISO country code);
- sex (1: Male, 2: female).

13.

HR Croatia

13.1. TIN structure

Format
99999999999

Explanation
1 block of 11 digits

Comment
N/A

13.2. TIN description

The personal identification number is a constant identifier of any person (natural or legal) that the
public authorities use in the official records, in their everyday work and by data exchange. Personal
identification number began with introducing in the Republic of Croatia on 1st January 2009 and from
1st January 2011 began its full application, which means that the personal identification number
became the only identifier of persons in the Croatian legal system.

14.

HU Hungary

14.1. TIN structure

Format
9999999999

Explanation
10 digits

Comment
N/A

14.2. TIN description

Hungary issues TINs which are not reported on official documents of identification.
A natural person gets a TIN card if she/he gets taxable income. The paying agent has to indicate this
number on the payment documents.

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15.

en English

IE Ireland

15.1. TIN structure

Format
9999999L(W)

Explanation
7 digits + either 1 or 2 letters

Comment
There can be one or two letters at the
end: if there are two letters, the second
one is always a W.

15.2. TIN description

Ireland issues TINs, which are not reported on official documents of identification. The number used to
identify taxpayers is the Personal Public Service Number (PPS No). This number is issued by the
Department of Social Protection but is also used by the Revenue Commissioners to identify taxpayers.
PPS-numbers are issued automatically on birth registration for children born in the country. Anyone
else must make application at an office of the Department of Social Protection. Once issued, a PPS
number is never changed.

16.

IT Italy

16.1. TIN structure

Format
LLLLLL99L99L999L

Explanation
16 characters (6 letters + 2
digits + 1 letter + 2 digits + 1
letter + 3 digits + 1 letter)

Comment
N/A

16.2. TIN description

Italy issues TINs (in Italian: Codice fiscale) which are not reported on official documents of
identification.
General rules regarding the attribution of TIN to individuals and persons other than individuals are laid
down by the Presidential Decree n. 605 of 29/09/1973.
A TIN is valid if it is registered in the Italian Tax Register managed by the Italian Revenue Agency
(Agenzia delle Entrate).
Persons who do not have a TIN should submit a request to any Office of Italian Revenue Agency. The
request must indicate the personal data and the correct domicile, where they will receive a card
indicating the given TIN. With the request, the Italian or EU countries nationals must show a valid
identification document.
For minors, the request is submitted by the parent, presenting his identity document.
For infants, TIN is assigned by the municipalities at the time of the first entry in the registries.
Citizens from countries outside the European Union must exhibit, alternatively:
- a valid passport, with visa if required, or an equivalent document approved by Italian authorities;
- an identity certificate issued by the diplomatic mission or consular post of Italy in the country of origin
(with photo);
- a valid residence permit;
- an ID card issued by the municipality of residence.
The only acceptable TIN is the one issued by the Revenue Offices (Agenzia delle Entrate). No one
else is authorized to produce software programmes for the computation of TINs or to print cards.

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17.

en English

LT Lithuania

17.1. TIN structure

Format
99999999999

Explanation
11 digits

Comment
N/A

17.2. TIN description

Lithuania issues TINs which are reported on official documents of identification.

18.

LU Luxemburg

18.1. TIN structure

Not applicable: see section 2
18.2. TIN description
Luxembourg has no TIN system neither a TIN-like system.
For the purpose of the Savings Directive, paying agents should identify tax payers by:
Last name
First Name
Date of birth
Place of birth

19.

LV Latvia

19.1. TIN structure

Format
DDMMYY99999

Explanation
Date of birth + 5 digits

Comment
- Date of birth in the format: DDMMYY
- No dash should be included when
reporting TIN

19.2. TIN description

Latvia issues personal identification code (PIC) which are reported on official documents of
identification. The PIC is used as TIN. It is used in every official document or transaction and it is
granted by the Office of Citizenship and Migration Affairs of the Ministry of Interior, by including and
updating the data about the natural persons in the Population register. The individual personal
identification code remains unchanged, except cases when the date of birth is specified or a person is
adopted.
The only difference between the PIC and the TIN is a dash between the sixth and the seventh item:
the dash is not present in the TIN.

20.

MT Malta

20.1. TIN structure

Format
(0000)999L till
9999999L

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Explanation
8 characters:
- 7 digits
- 1 letter (M, G, A, P, L, H, B, Z)

Comment
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

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999999999

en English

always be recorded
Individuals who are not Maltese
nationals

9 digits

20.2. TIN description

For individuals who are Maltese nationals, Malta uses as TIN the Identify Card Number which is
reported on official documents of identification.
Individuals who are not Maltese nationals can use a TIN issued by the Inland Revenue Department,
which is a block of 9 digits.

21.

NL The Netherlands

21.1. TIN structure

Format
999999999

Explanation
9 digits

Comment
N/A

21.2. TIN description

The Netherlands issues TINs which are reported on official documents of identification.

22.

PL Poland

22.1. TIN structure

Format
99999999999
9999999999

Explanation
11 digits
10 digits

Comment
PESEL number
TIN number

22.2. TIN description

22.3. PESEL description
As from 1st September 2011, Poland recognizes as a tax identification number the PESEL number
issued to natural persons registered in PESEL register and who do not conduct business activity and
are not registered for value added tax purposes.
PESEL is a 11-digit, constant numeric symbol, that uniquely identifies a specific individual registered
in the PESEL database (the Common Electronic System of Population Register). Data stored in the
Common Electronic System of Population Register is transferred from the municipal offices database,
which are the municipal registration records.
PESEL register operates since 1979 and contains details of persons residing permanently in the
territory of the Republic of Poland, domiciled for permanent or temporary (more than 3 months)
residence and persons applying for an identity card or passport, as well as people who under the
provisions of Polish law need to have a social security number. PESEL numbers are issued by the
Ministry responsible for Internal Affairs.
22.4. TIN description
As from 1st of September 2011, Poland issues TINs to other entities, which are subject to registration
(i.e. individuals, legal persons, individuals who do not have the legal personality and other entities)
provided that, according to the Polish acts, they are defined as taxpayers or payers of social security
or health insurance contributions.
However, TIN number assigned to the date 31st August 2011 becomes a tax identification number
under the provisions of Act of 29 July 2011 concerning the rules governing registration and

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identification (Official Journal No 171, item 1016), and thus decisions on granting such a tax
identification number remain in force.

23.

PT Portugal

23.1. TIN structure

Format
999999999

Explanation
1 block of 9 digits

Comment
The last digit is a check digit.

23.2. TIN description

TINs are issued by the Portuguese Tax Administration.

24.

RO Romania

24.1. TIN structure

Format
9999999999999

Explanation
1 block of 13 digits

Comment
N/A

24.2. TIN description

Romania issues TINs which are reported on official documents of identification.
In some cases, CNP is shown on the Romanian official documents before the TIN number. CNP
stands for Cod Numeric Personal (English: "Personal Identification Number"). This helps identifying
where the TIN can be found on documents but it is NOT part of the TIN.

25.

SE Sweden

25.1. TIN structure

Format
9999999999
999999+9999

10 digits

Explanation

9999999999

10 digits

Comment
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.
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.

25.2. TIN description

In Sweden there are two kinds of TINs for natural persons.
1. Personal identity number (personnummer) for persons who are or have been registered in the
Swedish population record and
2. Co-ordination number (samordningsnummer) for persons who are not or have not been
registered in the Swedish population records.
Personal identity number and co-ordination number is used in most activities, whether public or private
and is public. Inquiries about who has a certain personal identity number or co-ordination number can
be made at any Tax Office.

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The Personal identity number and the Co-ordination number consist of 10 digits. There is a hyphen (or
minus sign) between the 6th and 7th digits. For Personal identity number the hyphen is converted into a
plus in the year the person turns 100.
1. Personal identity number
All those registered in the Swedish populations register are given a personal identity number as
identification. Personal identification numbers are used for identification in most activities, whether
governmental or private.
The personal identification numbers are permanent and unique, which means that the number follows
the person throughout life and that no two personal identity numbers are identical. If a person at a later
time emigrates from Sweden and is removed from the population records, he/she retains his/her
person's personal identity number. A personal identity number can never be replaced by a
coordination number.
The personal identity number must be stated in tax returns, income statements and other documents
which are submitted to the Swedish Tax Agency.
2. Co-ordination number
A co-ordination number is a uniform identification number for natural persons who are not or have not
been registered in the Swedish population records.
The Tax Office can only allocate a co-ordination number on the request of an authority for specific
purposes. Examples of such purposes are that a person has income from work or receive a pension
that is taxable in Sweden. However, anyone who has a co-ordination number can use this in other
activities, both public and private.
The co-ordination number is to be permanent and unique, which means that the number follows the
person and that no two co-ordination numbers are identical. If the person is later registered in the
population register, the co-ordination number is replaced by a personal identity number.
If a person liable to pay tax is allocated a co-ordination number, this number in the same way as for
a personal identity number must be stated in tax returns, income statements and other documents
which are submitted to the Swedish Tax Agency.
A person can not obtain an official identity document with their co-ordination number.

26.

SI Slovenia

26.1. TIN structure

Format
99999999

Explanation
1 block of 8 digits

Comment
N/A

26.2. TIN description

The competent Tax Authority issues TINs which are however not reported on official documents of
identification. It is used for uniform specification and connection of data in tax records about the
taxpayer, which are managed by the Tax Administration. The TIN is used for all taxes.

27.

SK Slovakia

27.1. TIN structure

Not applicable: see section 2
27.2. TIN description
Slovakia issues TIN only for (natural and legal) persons who perform business activities. In all other
cases, no TIN is issued and most natural persons do therefore not have a TIN. For this reason,
Slovakia prefers that the date of birth is used for the purposes of the application of the Savings
directive. Slovakia asks to register the date of birth in the format reported on the passport as well as
on the official identity card: DD.MM.YYYY.

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28.

en English

UK United Kingdom

28.1. TIN structure

Format
9999999999
LL999999L

Explanation
10 numerals
9 characters:
- 2 letters
- 6 numerals
- 1 letter (always A, B, C or D)

Comment
UTR: Unique Taxpayer Reference
NINO: National Insurance Number

28.2. TIN description

The United Kingdom does not issue TINs in a strict sense, but it does have two TIN-like numbers,
which are not reported on official documents of identification:
1.

The most recent quasi TIN is the unique taxpayer reference (UTR). The format is a unique set
of 10 numerals allocated automatically by HMRC for individuals who have to submit a tax
return. Although used on tax returns and some other correspondence, the UTR is not
evidenced on a card or other official document.

2.

The other reference number widely used in the UK, and which is perhaps more familiar, is the
National Insurance Number (NINO). This consists of two letters, six numbers and a suffix letter
A, B, C or D (for example DQ123456C). All individuals living regularly in the United Kingdom
are either allocated or can be issued with a NINO. A NINO is issued automatically to young
people living in the UK when they approach the age of 16.
The NINO is used on a number of official documents. Individuals are notified of their NINO on
a plastic card, or from September 2010 by an official letter, from the Department for Work and
Pensions. However this contains the statement, This is not proof of identity and therefore it
cannot be used to verify the identity of the holder. The NINO can be quoted as the tax
reference number on some official documents from HM Revenue and Customs.
Tax authorities in the UK have indicated that they will accept this number as a quasi TIN for
the purposes of the Savings Directive.

Both the UTR and NINO are personal and private to the individual they are allocated to; they are fixed
for ever and they are always in the same format.
However, not all resident taxpayers, or all nationals, are issued with a UTR or NINO.

29. Legal notice

The information on Tax Identification Numbers (TINs) and the use of the TIN online check module
provided on this European TIN Portal, are subject to a disclaimer, a copyright notice and rules relating
to the protection of personal data and privacy.

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