SK_TRN (SK - Tax Registration Number)

Property	Value
A technical identifier, unique in a certain context. Technical key	SK_TRN
The country a linked concept is active or generally relevant for. Country scope	SK (the Slovak Republic)
Language-specific name. Monolingual name	Tax Registration Number (sk), Tax Registration Number (en)
Language-specific short name. Monolingual short name	SK - Tax Registration Number (en)
Informal and comprehensive human-readable definition of a concept. Description	Slovakia issues TIN only for (natural and legal) persons who perform business activities and who have an obligation to register at local tax office. TIN is not issued for citizens of Slovakia who do not have obligation to register at local tax office and therefore most natural persons do not have TIN. Pursuant legislation in force Financial Administration assigns TIN to a taxpayer within a registration procedure. Taxpayer uses TIN during communication with relevant tax administrator. Only natural persons and legal entities can be registered. TIN is automatically assigned once a taxpayer is recorded in register of taxpayers. It is not possible to assign the same TIN for different taxpayers. It is not possible to assign two different TINs to the same taxpayer. Even if registration follows deregistration the taxpayer is assigned with the same TIN. TIN is used for all purposes related to taxes. As regards VAT registration: The number consists of prefix “SK” and TIN. If natural person does not have a TIN then a unique birth identification number (TIN-like number) is used as a TIN for purposes of automatic exchange of information.
Category of business identifiers. Identifier category	Tax Number

Formal definition

No format rules.

Data quality rules

No data quality rules defined.