Validation of global tax and business identifiers
Public:Validation of global tax and business identifiers
Outside the EU, CDQ validates national identifiers such as Brazil's CNPJ, Argentina's CUIT, or Saudi Arabia's VAT number. Each country defines unique numbering systems and validation rules. CDQ encodes these specifications in its logic, offering a unified global validation interface. This shared validation capability allows all CDQ participants to benefit from a global reference model that supports consistent, cross-border trust.
Why validating global tax and business identifiers
Regulatory Requirements for Global Business Compliance Companies engaged in global trade must adhere to local tax laws and validate tax identifiers to ensure compliance. Validation of business partner tax numbers such as UK VAT IDs, Brazil’s CNPJ, Argentina’s CUIT, and Saudi VAT numbers is essential. Proper validation helps businesses avoid tax liabilities, maintain VAT exemptions, and meet country-specific tax regulations. Ensuring accurate tax identifier validation is a critical part of global trade compliance.
Cross-Border Transactions and Tax Compliance Each country enforces specific rules for tax compliance, and improper handling of tax identifiers during cross-border transactions can lead to penalties, delays, or even the inability to reclaim taxes. Businesses risk losing vital tax exemptions if identifiers like the CNPJ in Brazil or CUIT in Argentina are not validated correctly. By validating these tax numbers upfront, businesses can streamline international transactions and avoid costly penalties.
Mitigating Risk and Ensuring Due Diligence Validating global tax identifiers reduces the risk of transacting with non-compliant or fraudulent business partners. National regulations, such as Brazil’s Receita Federal for CNPJ validation and Argentina’s AFIP checks for CUIT, mandate rigorous due diligence to prevent fraud. CDQ’s Tax Guard automates these tax checks, ensuring that businesses meet their compliance obligations and avoid errors that could result in significant financial penalties.
The Importance of Automation in Tax Identifier Validation For large corporations managing high volumes of transactions, automating tax identifier validation is essential. Manual verification of identifiers such as Saudi Arabia VAT numbers or UK VAT IDs is inefficient and error-prone, especially given the compliance risks. CDQ’s automated tax validation software services ensure efficiency, accuracy, and reduced operational risks, helping businesses stay compliant across multiple jurisdictions.
Legal frameworks across different jurisdictions
Each country has its own tax regulations and validation requirements. Businesses must ensure that they are not only complying with local rules but also adhering to international standards. CDQ’s Tax Guard automates cross-border identifier checks, allowing businesses to comply with multiple jurisdictions simultaneously.
By validating global tax and business identifiers, businesses can avoid transacting with fraudulent or non-compliant entities. Inaccurate information can lead to rejected tax filings, penalties, and even legal action. Regularly validating these identifiers helps mitigate the risk of engaging with unreliable partners.
UK - VAT ID
| Identifier | Country | Name | Description |
|---|---|---|---|
| ID_VAT_UK (UK - VAT registration number) | GB (United Kingdom of Great Britain and Northern Ireland) | Value added tax registration number (en) | VAT identifier that is assigned to businesses which operate in UK. It replaces the European Value Added Tax ID since the Brexit |
In the UK, businesses trading goods and services are required to register for VAT if their taxable turnover exceeds a certain threshold. Each registered business is issued a VAT ID, which must be validated to ensure that it is active and correct. Failure to validate a UK VAT ID can result in the business being unable to reclaim VAT on transactions, leading to potential financial losses and penalties.
Businesses operating in or with the UK can check the validity of a VAT registration number using the official HMRC VAT validation service. This ensures compliance with UK tax laws and allows businesses to reclaim VAT on transactions. [1]
Brazil - CNPJ
| Identifier | Country | Name | Description |
|---|---|---|---|
| BR_CNPJ (BR - juridical person Reg.) | BR (Brazil) | Cadastro Nacional de Pessoa Jurídica (pt) juridical person registration (en) | The CNPJ number is an identification number of Brazilian companies emitted by the Brazilian Ministry of Revenue, which is called "Ministério da Fazenda". CNPJ stands for "Cadastro Nacional de Pessoa Jurídica" (literally, national juridical person registration) as opposed to the CPF number for natural persons. Sometime ago, it was called CGC ("Cadastro Geral de Contribuinte" or general taxpayer registration). The CNPJ registration number has a total of 14 digits. The first 8 digits are the registration number, the following 4 digits identify the entity branch, for example 0001 for headquarters and the following numbers indicate the sequence of branches of a company. The last 2 digits form a checksum of the 12 previous digits.
The CNPJ is linked to information regarding:
|
Brazilian businesses are assigned a CNPJ (Cadastro Nacional da Pessoa Jurídica), a unique identifier for legal entities registered in the country. The CNPJ must be validated for all transactions to ensure that the business is registered and tax compliant. Receita Federal provides an online service for verifying CNPJs, and CDQ’s Tax Guard integrates this service to automate CNPJ validation. [2]
Argentina - CUIT
| Identifier | Country | Name | Description |
|---|---|---|---|
| AR_CUIT (AR - CUIT number) | AR (Argentina) | Clave Única de Identificación Tributaria (es) CUIT number (en) | The Federal Administration of Public Revenue assigns the unique CUIT number (C.U.I.T - Clave Única de Identificación Tributaria) to each taxpayer enrolled (legal entities and natural persons). The CUIT consists of 11 digits. The first 2 digits indicate the type of person: 30 or 33 for entities.
Both CUIL (Código Único de Identificación Laboral) and CUIT (Clave Única de Identificación Tributaria) are Argentine identification numbers used for different purposes. CUIL (Código Único de Identificación Laboral)
CUIT (Clave Única de Identificación Tributaria)
|
Argentina’s tax authority, AFIP, assigns a CUIT (Clave Única de Identificación Tributaria) to businesses and individuals engaged in commercial activity. CUIT validation is essential for businesses operating in or with Argentina, as incorrect validation can lead to issues in tax filings and reclaiming VAT. CDQ’s solution helps verify CUIT numbers, ensuring compliance with local tax regulations and reducing liability risks. [3]
Saudi Arabia VAT numbers
| Identifier | Country | Name | Description |
|---|---|---|---|
| SA_VAT (SA - VAT Registration Number) | SA (Saudi Arabia) | VAT Registration Number (en) VAT Registration Number (ar) |
Businesses in Saudi Arabia are required to register for VAT, and each registered entity is issued a unique VAT number. The General Authority of Zakat and Tax (GAZT) mandates that these VAT numbers must be validated for transactions. Incorrect or fraudulent VAT numbers can result in penalties and complications in tax filings. CDQ’s Tax Guard facilitates the verification of Saudi VAT numbers, automating the process and ensuring compliance with Saudi VAT laws.
Other relevant identifiers
In addition to the UK VAT, CNPJ, CUIT, and Saudi VAT numbers, businesses may need to validate other identifiers like the Employer Identification Number (EIN) in the United States, TINs (Taxpayer Identification Numbers), or GST numbers in countries like India and Australia. CDQ’s solution can be extended to handle these identifiers as well, ensuring full compliance for global business transactions.
Global tax compliance and validation resources
In addition to country-specific tax identifier validation tools, global businesses can benefit from guidance provided by international organizations like the OECD. These resources help ensure compliance with tax regulations across various jurisdictions and offer a broader perspective on tax identification and VAT validation.
- OECD Tax Identification Numbers (TINs): The OECD provides a comprehensive overview of tax identification number (TIN) regulations across multiple jurisdictions. This resource covers the issuance, structure, and use of TINs for both individuals and entities, including countries like the UK, Argentina, Brazil, and Saudi Arabia. Businesses operating internationally can refer to this resource for up-to-date information on TIN requirements in different countries, ensuring compliance with local tax laws. [4]
- OECD VAT Guidelines: The OECD also offers international guidelines on VAT/GST for cross-border trade. These guidelines are essential for ensuring that countries apply VAT consistently and fairly in international transactions. They cover important principles that are relevant for VAT validation in countries such as the UK and Saudi Arabia, helping businesses understand global VAT obligations and avoid non-compliance penalties. [5]
Global tax and business identifiers
| Identifier | Country | Name | Description |
|---|---|---|---|
| ABN_AU (AU - Business Number) | AU (Australia) | Australian Business Number (en) | The Australian Business Number (ABN) is a unique identifier issued by the Australian Business Register (ABR) which is operated by the Australian Taxation Office (ATO). The ABN was introduced on 1 July 2000 by John Howard's Liberal government as part of a major tax reform, which included the introduction of a GST. The Registrar issues ABNs only to entities who are entitled to an ABN. Entities do not have to be individuals (natural persons) or companies (legal persons). An entity can be –
an individual, a body corporate, a corporation sole, a body politic, a partnership, any other unincorporated association or body of persons, a trust, or a superannuation fund. For an entity to be entitled to an ABN, it must – carry on an enterprise in Australia, or carry on an enterprise that makes supplies connected with Australia, or be a company registered under the Corporations Act 2001 (Cth). Whether or not an entity is carrying on an enterprise is a question of fact and there are many circumstances where an entity will be carrying on an enterprise. Without being exhaustive, an entity will be carrying on an enterprise if it – is in the form of a business, leases property, is a religious institution, is a superannuation fund, is an arm of the government, or is a charity. The Registrar of the ABR can refuse an entity's application to be registered. Equally, the Registrar can cancel an entity's registration and thus their ABN. Both of these decisions are reviewable taxation decisions. |
| AD_FI_CODE (AD - Andorra Fiscal Code) | AD (Andorra) | Número de Registre Tributari (ca) Andorra Fiscal Code (en) | Fiscal Code is nothing but Tax Identification Number assigned to individuals in Andorra |
| AE_VAT (AE - VAT Registration Number) | AE (United Arab Emirates) | VAT Registration Number (ar) VAT Registration Number (en) | |
| AL_TRN (AL - Tax Registration Number) | AL (Albania) | Numri i Identifikimit për Personin e Tatueshëm (sq) Tax Registration Number (en) | The tax system includes personal income tax, profit tax, tax on real estate, value added tax (VAT). The tax year is the calendar year. |
| AM_TRN (AM - Tax Registration Number) | AM (Armenia) | Tax Registration Number (hy) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| AO_TIN (AO - Tax Identifier) | AO (Angola) | Tax Identification Number (en) | In Angola, the General Tax Administration (AGT) is responsible for issuing the Taxpayer Identification Number, also known as TIN or NIF. For Angolan citizens, this number is the same as their National Identification Card Number. Foreign residents obtain their TIN/NIF based on their Resident Card Number. Other individuals and entities receive a sequential number from the General Tax Administration for their TIN/NIF. |
| AR_CUIL (AR - CUIL number) | AR (Argentina) | Código Único de Identificación Laboral (es) CUIL number (en) | This is a unique code for labor identification, mainly used for social security and employment-related matters.
Both CUIL (Código Único de Identificación Laboral) and CUIT (Clave Única de Identificación Tributaria) are Argentine identification numbers used for different purposes. CUIL (Código Único de Identificación Laboral)
CUIT (Clave Única de Identificación Tributaria)
|
| AR_CUIT (AR - CUIT number) | AR (Argentina) | Clave Única de Identificación Tributaria (es) CUIT number (en) | The Federal Administration of Public Revenue assigns the unique CUIT number (C.U.I.T - Clave Única de Identificación Tributaria) to each taxpayer enrolled (legal entities and natural persons). The CUIT consists of 11 digits. The first 2 digits indicate the type of person: 30 or 33 for entities.
Both CUIL (Código Único de Identificación Laboral) and CUIT (Clave Única de Identificación Tributaria) are Argentine identification numbers used for different purposes. CUIL (Código Único de Identificación Laboral)
CUIT (Clave Única de Identificación Tributaria)
|
| AR_NIP (AR - NIP number) | AR (Argentina) | NIP number (es) NIP number (en) | There are 24 possible formats for NIP because it depends on each province. It has no validation. |
| AR_PGRTN (AR - Prov. Gross Rev. Tax Num.) | AR (Argentina) | Province Gross Revenue Tax Number (es) Province Gross Revenue Tax Number (en) | Gross income tax: All the provinces and the city of Buenos Aires apply this tax on the gross income earned by all companies engaged in commercial, industrial, agricultural, financial or professional activities. This tax is levied on each commercial transaction and no fiscal credits are awarded for taxes paid during the preceding periods. The rates depend on the industry and sector, ranging from 1.5% to 5% approximately. The taxes are paid throughout the year with payments made monthly or every two months, varying from province to province. Some primary and industrial activities, however, enjoy certain exemptions. In the case of the city of Buenos Aires professionals who do not perform their activity in the form of a company are exempt from the gross income tax.
Stamp tax: The Stamp Tax is a provincial tax levied on the execution of notarized and private instruments embodying contracts and other transactions for valuable consideration. Real property tax: Real property owners are required to pay an annual tax levied on their properties at the rate established by law depending on the tax valuation of the land, free of any improvements, and on the improvements to such land, if any. Real Property Tax is applied to the value of the land and buildings without taking into account the taxpayer’s financial situation. The amount is set by the appropriate tax authority and is calculated accordingto the tax laws of each fiscal period which establish the valuation and rate scales to be applied to the taxable base depending on the type of property. Municipal taxes :Municipalities collect fees for various services related to industrial safety, public hygiene and lighting, to name a few, calculated based on variables such as revenue or fixed parameters such as the number of |
| AR_UTIK (AR - Unique Tax ID Key) | AR (Argentina) | Clave Unica de Identificacion Tributaria (es) Argentinian Unique Tax Identifier Key (en) | The Federal Administration of Public Revenue assigns a unique number (C.U.I.T - Clave Única de Identificación Tributaria) to each taxpayer enrolled. The registration process differs between individual or legal
persons. The individual is registered at the agency corresponding to its fiscal domicile (in which the economic activity is performed) and provides the necessary information and documents to prove its identity (birth date, ID Nº) and domicile (certificate by a notary public, title deed or rental agreement, bank account or credit card statement, municipal permit, among others). In the case of legal persons, the request for registration must be done electronically, providing the identifying information about the partnership (registered name, legal domicile and any other related data), information about the members (authorities, equity shares, partners and shareholders), and any other information related to the activity performed, taxes and fiscal domicile. The representative will appear in person at the AFIP premises in order to provide all the necessary documentation to prove the existence of the legal person, which will vary according to the legal nature (partnership business, trust, permanent establishment, etc.) For Entities: CDI - Identification Code The Identification Code - CDI - represents a numeric code that the AFIP issues to entities not required to have a CUIT due to the fact that there is no tax reason to have one but otherwise is required to be identified for certain procedures. CUIT - Single Tax Identification Code Entities that initiate an economic activity must register with various government agencies, including the AFIP. Upon registration, a CUIT is granted by AFIPthus, they acquire a tax identity vis a vis third parties and are therefore entitled to develop its activities on a legal basis. |
| AZ_TRN (AZ - Tax Registration Number) | AZ (Azerbaijan) | Tax Registration Number (en) | the Tax Registration Number in Azerbaijan, often referred to as the Tax Identification Number (TIN), is a unique identifier assigned to both individual taxpayers and businesses by the Ministry of Taxes. This number is crucial for various tax-related activities such as filing tax returns, conducting business transactions, and complying with Azerbaijan's tax laws. In the case of businesses, the Tax Registration Number serves as the VAT (Value Added Tax) number and is used for all dealings related to taxation, including VAT collection and reporting, corporate income tax, and other tax liabilities. The number is generally required to be stated on invoices, official paperwork, and any documentation submitted to the tax authorities. |
| AZ_VAT (AZ - VAT Registration Number) | AZ (Azerbaijan) | Əlavə Dəyər Vergisi (az) VAT Registration Number (en) | In the case of businesses, the Tax Registration Number serves as the VAT (Value Added Tax) number and is used for all dealings related to VAT taxation, including VAT collection and reporting, |
| BA_TRN (BA - Tax Registration Number) | BA (Bosnia and Herzegovina) | PDV Identifikacioni Broj (sr) VAT Registration Number (en) PDV Identifikacioni Broj@bs, PDV Identifikacioni Broj (hr) | In Bosnia and Herzegovina, the Value Added Tax (VAT) identification number is known as the "PDV Identifikacioni Broj" (VAT ID number). This number is used for the identification of businesses and individuals that are registered for VAT purposes. VAT is a consumption tax levied on the added value of goods and services, and the identification number is essential for tax reporting and compliance with the country's tax laws. The VAT identification number is generally issued by the tax authorities after a business or individual has registered for VAT. It is used in all transactions and documents related to VAT, such as invoices, customs documents, and tax returns. |
| BD_TIN (BD - Tax Identification Number) | BD (Bangladesh) | Tax Identification Number (bn) Tax Identification Number (en) | In Bangladesh, the Tax Identification Number (TIN) is a unique identification number assigned to individuals and businesses for tax purposes by the National Board of Revenue (NBR). The TIN is used to track and manage tax-related activities, including income tax, value-added tax (VAT), and other types of taxes. It's an essential requirement for conducting various financial and business transactions in the country. |
| BE_ENT_NO (BE - Enterprise number) | BE (Belgium) | Enterprise number (fr) Enterprise number (nl) Enterprise number (de) Enterprise number (en) | The National Number (or Association Number, Company Number or Unique Establishment Number) is a unique code given by the Belgian government, according to the law of 24.6.2003. The National Number has 10 digits without any space. If is has only 9 digits, zero should be added before the number. |
| BE_VAT_ID (BE - VAT number) | BE (Belgium) | VAT number (fr) VAT number (nl) VAT number (de) VAT number (en) | |
| BG_SEC_ID (BG - Social security number) | BG (Bulgaria) | Social security number (bg) Social security number (en) | |
| BG_TAX_ID (BG - Tax number) | BG (Bulgaria) | Tax number (bg) Tax number (en) | |
| BG_UID (BG - Unified ID Code) | BG (Bulgaria) | Единен (bg) Unified identification code (en) | Upon entry of a newly registered entity in the BULSTAT Register, a unique unified identification code (UIC) is generated, called BULSTAT Code, which is the only identifier of business subjects in Bulgaria. All legal subjects listed in the BULSTAT Register shall use and state the BULSTAT UIC: 9-digit number or (for a branch) 13-digit number. |
| BH_VAT (BH - VAT Registration Number) | BH (Bahrain) | VAT Registration Number (ar) VAT Registration Number (en) | |
| BN_CA (CA - Federal Business Number) | CA (Canada) | Federal Business Number (en) Federal Business Number (fr) | The Federal Business Number (BN) is a 9-digit number which Revenue Canada Agency assigns to a business such as a corporation, a sole proprietorship or a partnership in Canada. Each corporation is assigned only one Business Number but multiple accounts can be opened up under this number. |
| BN_TIN (BN - Tax Identification Number) | BN (Brunei Darussalam) | Tax Identification Number (ms) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region. Entity:
PXXXXXXXX – Standard registration number issued to Sole-Proprietorships or Partnerships registered under the Brunei’s Business Names Act, Chapter 92 (BNA). RCXXXXXXXX – Standard registration number issued to Private Limited Companies and Public Companies incorporated under the Brunei’s Companies Act, Chapter 39 (CA). RFCXXXXXXXX – Standard registration number issued to Foreign Branch of companies registered under the Brunei’s Companies Act, Chapter 39. All of the above registration numbers are issued by the Registry of Companies and Business Names Division, Ministry of Finance. |
| BO_NIT (BO - NIT number) | BO (Bolivia) | Número de Identificación Tributaria (es) NIT number (en) | The Tax Identification Number (NIT) is a unique Bolivian number, assigned by National Tax Service of Bolivia (Administración Tributaria Nacional) to a taxable natural person or legal entity. Tax identification number consists of 7-10 digits, e.g. 4919101010. |
| BR_CNPJ (BR - juridical person Reg.) | BR (Brazil) | Cadastro Nacional de Pessoa Jurídica (pt) juridical person registration (en) | The CNPJ number is an identification number of Brazilian companies emitted by the Brazilian Ministry of Revenue, which is called "Ministério da Fazenda". CNPJ stands for "Cadastro Nacional de Pessoa Jurídica" (literally, national juridical person registration) as opposed to the CPF number for natural persons. Sometime ago, it was called CGC ("Cadastro Geral de Contribuinte" or general taxpayer registration). The CNPJ registration number has a total of 14 digits. The first 8 digits are the registration number, the following 4 digits identify the entity branch, for example 0001 for headquarters and the following numbers indicate the sequence of branches of a company. The last 2 digits form a checksum of the 12 previous digits.
The CNPJ is linked to information regarding:
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| BR_GRT (BR - Gen. Record of Taxpayers) | BR (Brazil) | General Record of Taxpayers (pt) Brazilian General Record of Taxpayers (en) | Brazilian General record of Taxpayer consist of the records of individual and corporation tax payer. On Aug. 1, 2007, tax authorities issued standard instructions to regulate the simplified tax regime (super simples) announced by the Brazilian government through Complementary Law n° 123/2006. The measure authorizes companies under this regime—those with annual gross revenues of up to BRL2,400,000 ($1,372,684)—to pay a single tax in place of the following federal, state, and municipal taxes:
IRPJ (federal corporate income tax) CSLL (federal social contribution on net income) PIS and COFINS (federal contributions levied on income) IPI (federal excise tax) Federal payroll taxes/contributions ICMS (state taxes on goods and services) ISS (municipal services tax). The applicable tax rate will vary from 4% to 17.42%, depending on the type of activity—industry, commerce, services, and so on. This new tax regime, which came into effect on July 1, 2007, differs from the standard methods to calculate corporate income tax. Larger companies can normally opt to calculate income tax under an actual profits method (lucro real) or a presumed profits method (lucro presumido). Under the actual profits method (lucro real), the taxable income is calculated in accordance with corporate records and adjusted for tax purposes in line with the applicable regulations (standard taxable income calculation). The corporate taxpayers may estimate their monthly tax payments (IRPJ and CSLL) by using computation rules applicable for the presumed taxable income basis. A final balance sheet and statement of income must be drawn up at year-end and the annual tax liability (including income tax surcharge) computed. Any difference between the final tax liability computed and the amounts estimated and paid in advance or withheld at source will either be paid up on March of the following calendar year (subject to interest) or claimed as a tax credit. |
| BR_SUF (BR - SUFRAMA Code) | BR (Brazil) | SUFRAMA Code (pt) Brazilian SUFRAMA Code (en) | SUFRAMA (Superintendência da Zona Franca de Manaus) is a government agency in Brazil responsible for overseeing the tax incentives and economic development activities in the Manaus Free Trade Zone. The tax code associated with SUFRAMA is commonly referred to as "SUFRAMA Code" or "SUFRAMA Tax Incentive." |
| BR_TAX_MUN (BR - Municipal tax number) | BR (Brazil) | Municipal tax number (pt) Municipal tax number (en) | |
| BR_TAX_STATE (BR - State tax number) | BR (Brazil) | Inscrição Estadual (pt) State tax number (en) | In Brazil, the state tax number is known as "Inscrição Estadual" or "IE" in Portuguese. It is a unique registration number assigned to companies and individual entrepreneurs operating within a specific state in Brazil. The state tax number is used primarily for tax-related purposes, such as sales tax (ICMS - Imposto sobre Circulação de Mercadorias e Serviços) registration and compliance.
Each state in Brazil has its own tax administration, and they issue state tax numbers to businesses and entrepreneurs within their jurisdiction. The format and requirements for obtaining an Inscrição Estadual can vary from state to state. Companies engaged in commercial activities, industry, and the provision of certain services are typically required to obtain an Inscrição Estadual to operate legally and comply with state tax regulations. It helps the tax authorities monitor business activities, collect sales tax, and ensure proper tax reporting. Having a valid state tax number is crucial for businesses in Brazil to conduct their operations, issue invoices, and comply with their tax obligations at the state level. |
| BT_TIN (BT - Tax Identification Number) | BT (Bhutan) | Tax Identification Number (dz) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| BW_BRN (BW - Business Reg. Number) | BW (Botswana) | Business Registration Number (en) | Business Registration Number is been assigned to the business entity want to setup business in Botswana. It is also known as Company Registration number. For the registration of a firm should be determined: the name of the company, the list of the partners or owners, the manager of the company, the registration address of the company, the amount of the charter capital. While determining the name of the company attention should be paid to the possible existence of a trademark registered with the same word, which can lead to legal problems later on. Any name can be chosen for the company, if such has not received state registration already. Subsequently, parallel to the registration of the company, should set about the registration of a trademark or a brand as well. The registration of a brand is a more progressive legal protection for differentiation of the company’s goods and services and for shaping confidence around the consumers. The selection of the company's address is conditioned by the opportunity of receiving appropriate notifications, as well as the selection of the administrative domain consequently selects the tax service authority, where the company is being registered. The tax registration of the company is being implemented from the moment of the company's state registration by the means of automated system and no more there is a need, like the past, to visit a tax authority for the purpose of the company's tax registration. For the registration of the company's address, no documents of confirming the appropriate right are required: a certificate of ownership or lease: that is the registration is being exercised according to a statement. |
| BY_TRN (BY - Tax Registration Number) | BY (Byelorussian SSR) | Tax Registration Number (ru) Tax Registration Number (be) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| CH_UID (CH - Business ID Num.) | CH (Switzerland) | Numero d’identificazione delle imprese (it) Numéro d’identification des entreprises (fr) Unternehmens-Identifikationsnummer (de) Business identification number (en) | Unique identifier that is assigned to each business which operates in Switzerland. |
| CH_VAT_ID (CH - VAT registration number) | CH (Switzerland) | VAT registration number (fr) VAT registration number (it) VAT registration number (de) VAT registration number (rm) VAT registration number (en) | |
| CI_TRN (CI - Tax Registration Number) | CI (Côte d'Ivoire) | Tax Registration Number (fr) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| CIF_ES (ES - CIF number) | ES (Spain) | Certificado de Identificación Fiscal (es) CIF number (en) | This is the tax ID number for all companies. CIF number consists of a letter (ussually A or B) followed by 8 digits (or 7 digits + letter for foreign companies). The letter at the beginning of CIF represents the type of company, the most common being an 'A' for Sociedad Anónima or a 'B' for Sociedad Limitada. |
| CL_RUT (CL - RUT number) | CL (Chile) | Rol Único Tributario (es) RUT number (en) | There are two types of numbers commonly referred to as a “RUT” in Chile. A temporary "RUT" or "rol único tributario" for foreigners is only a tax payer ID number. Another type of “RUT” (sometimes called RUN) is for Chilean citizens and Chilean Residents. The permanent RUT for citizens and residents is a national ID number, similar to a Social Security Number, and is used for passports, tax issues, Identification, and many other things. Companies are also issued “RUT” numbers for tax purposes. The TIN consistsof two parts: the serial number, a dash (-) and the check digit, (xx.xxx.xxx-x) which is obtained through an algorithm that consist of one digit ranging from 0 to 9 or letter K.The check digit serves to validate the TIN, since this number mayonly have onecheck digit. |
| CM_TRN (CM - Tax Registration Number) | CM (Cameroon) | Tax Registration Number (fr) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| CN_BRN (CN - Unif. Social Credit Code) | CN (China) | 统一社会信用代码 (zh) Unified Social Credit Code (en) | A business is registered in China at the Administration of Industry and Commerce (AIC) and retrieves a registration number. These registrations are processed through a huge network of local branches across China and a business registration number is issued along with, and displayed on, the company business license. The new 18-digit business registration number actually goes by the Chinese name “统一社会信用代码” which could be translated as “Unified Social Credit Code”. But for ease of understanding, and given that it is displayed on a company’s business license, we simply refer to it as the “Chinese business registration number”. Other names we have seen used for this number are "Unified Social Credit Number" (USCN) and "Unified Social Credit Indicator" (USCI). It can also be considered to be the TIN (Tax Identification Number) for Mainland China entities. |
| CN_IE (IE - Company number) | IE (Ireland) | Company number (en) Company number (ga) | The company number in Ireland is issued by the Companies Registration Office (CRO). The number is assigned in ascending order upon registration (non-standardized format). |
| CN_JP (JP - Corporate number) | JP (Japan) | 法人番号 (ja) Corporate number (en) | Unique 13-digit entity identifier assigned by the National Tax Agency upon registration. Code gives information about the industry the entity is active in. |
| CN_VAT_15 (CN - VAT Reg. Number (old)) | CN (China) | 税务登记号 (zh) VAT registration number old (en) | This is the old number used in China. |
| CO_NIT (CO - NIT number) | CO (Colombia) | Número de Identificación Tributaria (es) NIT number (en) | The Tax Identification Number (NIT) is a unique Colombian number, assigned by the DIAN (Dirección de Impuestos y Aduanas Nacionales de Colombia) when the entity is registered in the RUT (Registro Único Tributario). It consists of 10 digits where the last one is a check digit in the format: "999.999.999-9" |
| CR_CPJ (CR - Tax identification number) | CR (Costa Rica) | Cédula de Persona Jurídica (es) Tax identification number (en) | The Cédula de Persona Jurídica (CPJ) is an identifier of legal entities for tax purposes. This number consists of 10 digits, the first indicates the class of juridical person, followed by a 3 digit sequence number identifying the type of juridical person, followed by 6 digits sequence number assigned by Registro Nacional de la República de Costa Rica. |
| CS_TRN (CS - Tax Registration Number) | CS (Serbia and Montenegro) | Tax Registration Number (en) Tax Registration Number (fr) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| CUSIP_9 (US - CUSIP-9) | US (United States of America) | Committee on Uniform Security Identification Procedures 9-Digit (en) | A CUSIP is a nine-character alphanumeric code that identifies a North American financial security for the purposes of facilitating clearing and settlement of trades. The CUSIP was adopted as an American National Standard under Accredited Standards X9.6. The CUSIP system is owned by the American Bankers Association and is operated by S&P Global Market Intelligence. The operating body, CUSIP Global Services (CGS), also serves as the national numbering agency (NNA) for North America, and the CUSIP serves as the National Securities Identification Number (NSIN) for products issued from both the United States and Canada. In its role as the NNA, CUSIP Global Services (CGS) also assigns all US-based ISINs. |
| CVR_DK (DK - Business Reg. Number) | DK (Denmark) | Momsregistreringsnummer (da) Business Registration Number (en) | Unique identifier for a business in Denmark's Central Business Register (CVR), the official database of Danish businesses. |
| CY_TRN (CY - Tax Registration Number) | CY (Cyprus) | Tax Registration Number (el) Tax Registration Number (tr) Tax Registration Number (en) | TINs to individuals and entities are issued for identification purposes with Tax Administration.
- Individual: no It is the responsibility of the obliged individual to register and obtain TIN. No TIN is issued to individuals who are not obliged to register. - Entities (as defined by the CRS): no It is the responsibility of the obliged entity to register and obtain TIN.No TIN is issued to entities that are not obliged to register. |
| CZ_DIC (CZ - Tax identification number) | CZ (Czechia) | Danové identifikacní císlo (cs) Tax identification number (en) | A tax number in the Czech Republic consisting of prefix "CZ" followed by 8-10 digits. |
| CZ_ICO (CZ - Company ID Num.) | CZ (Czechia) | Identifikačné číslo organizácie (cs) Company identification number (en) | ICO number is identification number (business register code) of an economic subject (legal or natural doing business). It applies to all legal entities.
ICO is an 8-digit number in case the number has less than 8 digits, it should be completed by zeros placed at the beginning. Letters or special characters are not allowed. |
| CZ_TRN (CZ - Tax Registration Number) | CZ (Czechia) | Tax Registration Number (cs) Tax Registration Number (en) | 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”. |
| DE_TAX_ID (DE - Tax identification number) | DE (Germany) | Steuernummer (de) Tax identification number (en) | Unique identifier that is assigned by German fiscal authorities to each German citizen and each business which operates in Germany. See German Wikipedia for more information. The Steuernummer is different to the German Umsatzsteuer-Identifikationsnummer which is assigned for value added tax purposes and which is regulated by the German Wikipedia. |
| DO_RNC (DO - RNC number) | DO (Dominican Republic) | RNC (Registro Nacional del Contribuyente) number (en) | |
| DUNS_ID_CU (Commercial ultimate DUNS) | WORLD (World) | Commercial ultimate DUNS (en) | The DUNS number referencing the commercial ultimate of an entity |
| DUNS_ID_DU (Domestic ultimate DUNS) | WORLD (World) | Domestic ultimate DUNS (en) | The DUNS number referencing the domestic ultimate of an entity |
| DUNS_ID_GU (Global ultimate DUNS) | WORLD (World) | Global ultimate DUNS (en) | The DUNS number indicating the global ultimate of an entity |
| DZ_TRN (DZ - Tax Reg. Number) | DZ (Algeria) | Numéro d’Identification Fiscal (fr) Tax Registration Number (en) | Algeria uses a system of identification numbers for businesses known as the NIF (Numéro d'Identification Fiscale), or Fiscal Identification Number. The NIF is used for tax purposes and is a critical identifier for businesses operating in Algeria. It is typically issued by the Algerian Ministry of Finance. All persons/companies engaged in business activities must be holder of the NIF which is composed by 15 (fifteen) numeric digits + 5 digits for branches. It is composed of the taxpayers civil registration number and a digit control key. The number is also used as VAT Registration Number. |
| EC_RUC (EC - RUC number) | EC (Ecuador) | RUC number (es) RUC number (en) | The RUC is a tax identification number for legal entities. It has 13 digits where the third digit is a number denoting the type of entity. |
| EE_TRN (EE - Tax Registration Number) | EE (Estonia) | Tax Registration Number (et) Tax Registration Number (en) | The usage of personal identification code as means of identification is not restricted directly with specific type of tax but due to the difference between natural and legal person’s identification numbers, we use it with head taxes. All legal persons are assigned a unique registration code (TIN for legal persons) either from the commercial register (companies and sole proprietors), from the state register of state and local governmental authorities (legal persons in public law) or from the non-profit associations and foundations register. |
| EG_TRN (EG - Tax Registration Number) | EG (Egypt) | Tax Registration Number (ar) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| ES_NIF (ES - Tax Identification Number) | ES (Spain) | Documento Nacional de Identidad (es) Número de Identificación Fiscal (es) Tax Identification Number (en) | The Tax ID Number (NIF) of the individuals of Spanish nationality will be their DNI (Spanish National ID) followed by the verification code. Every legal person, as well as parties required to pay taxes under Article 35 (4) of General Tax Act 58/2003 of 17th December, shall possess a Tax ID number to be used in any interactions of a tax nature or with a bearing on taxation. NIF format is different for legal entities (then it is a CIF) and natural persons. NIF format for natural persons can have either 8 digits + control letter (equals to DNI) or have letters "K", "L", "M" + 7 digits + control letter (for those who do nt have DNI). |
| EU_VAT_ID (VAT identification number) | WORLD (World) | Value added tax identification number (en) | European value added tax identifier, a generic type to map data from a generic field to the particular types by European value added tax identifier information. |
| EU_VAT_ID_UK (UK - VAT identification number) | GB (United Kingdom of Great Britain and Northern Ireland) | Value added tax identification number (en) | Deprecated European value added tax identifier of United Kingdom. |
| EU_VAT_ID_XI (XI - VAT identification number) | XI (United Kingdom (Northern Ireland), Northern Ireland) | Value added tax identification number (en) | European value added tax identifier of United Kingdom (Northern Ireland). |
| FO_FVN (FO - Faroese V Number) | FO (Faroe Islands) | V-tal (fo) Vinnutal (fo) Faroese V Number (en) | In the Faroe Islands the legal persons tax identification number equals the V number issued by the Faroese Tax Administration. |
| FR_SIREN (FR - National Business ID) | FR (France) | Système d'identification du répertoire des entreprises (fr) National business identifier (en) | The SIREN number is the unique business identifier in France. This 9 digit number will be requested by all French administration dealing with the business partner, as it is a proof that the business partner is a fully registered French business, listed on the national business directory - Système Informatique pour le Répertoire des Entreprises et des Etablissements. The SIREN number is issued by INSEE (Institut national de la statistique et des études économiques). |
| FR_SIRET (FR - National Business ID) | FR (France) | Système d’identification du répertoire des établissements (fr) National business identifier (en) | The SIRET number is issued once a business partner registers the business in the Chambre de Commerce (RCS) for trade, Chambre de Metiers for crafts and manual work or with URSSAF for intellectual services such as translator or website designer. SIRET is a 14 digit number referring to each business location (business partner + 5 digits). |
| GA_TRN (GA - Tax Registration Number) | GA (Gabon) | Tax Registration Number (fr) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| GE_TRN (GE - Tax Registration Number) | GE (Georgia) | Tax Registration Number (ka) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| GH_TRN (GH - Tax Registration Number) | GH (Ghana) | Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| GI_TRN (GI - Tax Registration Number) | GI (Gibraltar) | Tax Registration Number (en) | The Gibraltar Income Tax Office issues taxpayer refernce numbers to individuals and corporate entities that are liable to taxation in Gibraltar. A taxpayer refernce number apply to income tax and corporation tax. |
| GL_GER (GL - GER number) | GL (Greenland) | GER number (en) | The GER number for non-natural persons and legal entities is issued according to different tax- and excise laws. The GER number is administrated by Skattestyrelsen (The Greenlandic Customs and Tax Administration) placed under the Greenlandic Ministry of Finance. |
| GR_AFM (GR - Tax Registration number) | GR (Greece) | Arithmós Forologikou Mitroou A-Fi-Mi (el) Tax Registration number (en) | AFM number (Greece) is a Tax Registration number applicable to all legal entities except for specific ship-owning companies, investment funds and a few other special cases. AFM number consists of 9 digits . |
| GR_PERS_ID (GR - Personal ID) | GR (Greece) | arithmos taytotetas (el) Personal ID (en) | A personal identification number assigned, in Greece, to natural persons. |
| GST_CA (CA - Goods & Services Tax Num.) | CA (Canada) | Goods and Services Tax number (en) Goods and Services Tax number (fr) | The Canadian sales taxes include the Provincial Sales Tax (PST), the Quebec Sales Tax (QST), the Goods and Services Tax (GST), and the Harmonized Sales Tax (HST) which is a combination of the provincial sales tax portion and the GST in some provinces.
The GST applies to most goods and services made in Canada however, certain exceptions may apply. |
| GST_MY (MY - Goods & Services Tax Num.) | MY (Malaysia) | Cukai Barang dan Perkhidmatan (ms) Goods and Services Tax number (en) | Goods and Services Tax or GST is a consumption tax based on value-added concept. Unlike the present sales tax or service tax which is a single stage tax, GST is a multi-stage tax. Payment of tax is made in stages by intermediaries in the production and distribution process. The tax itself is not a cost to the intermediaries since they are able to claim back GST incurred on their business inputs. GST is imposed on goods and services at every production and distribution stage in the supply chain including importation of goods and services. |
| GT_NIT (GT - NIT number) | GT (Guatemala) | Número de Identificación Tributaria (es) Tax identification number (en) | The Tax Identification Number (NIT) is a unique number, assigned to an entity when it is registered. |
| HK_BRN (HK - Business Reg. Num.) | HK (Hong Kong) | Business Registration Number (zh) Business Registration Number (en) | Every business operating in Hong Kong requires a Hong Kong business registration number. This number is issued by the Inland Revenue Department (IRD). It is an 8-digit sequence at the front of the BR certificate number (e.g. 22222222-&&&-&&-&&-&). It is important to note that all the numerals of the BR number are used as an identifier equivalent to the tax identification number for entities. |
| HN_NTRN (HN - National Tax Reg. Number) | HN (Honduras) | National Tax Registration Number (es) National Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| HR_OIB (HR - Personal ID Num.) | HR (Croatia) | Osobni identifikacijski broj (hr) Personal Identification Number (en) | The Republic of Croatia introduced the Personal Identification Number (OIB) in the Croatian legal system. The Ministry of Finance - Tax Administration is responsible for the assignation of the OIB to every person as a unique and obligatory identifier in the whole Croatian public administration system.
Personal Identification Number is assigned to:
After 1 January 2009, to all new individuals will be assigned a personal identification number at the moment of birth registration or acquisition of Croatian citizenship, upon establishment or the reason for surveillance. Personal Identification Number will be assigned on the basis of information data exchange between the bodies that enter records and Tax Administration, without having people come to the Tax Administration. |
| HST_CA (HS - Harmonized Sales Tax Num.) | CA (Canada) | Harmonized Sales Tax number (en) Harmonized Sales Tax number (fr) | The HST generally applies to the same base of goods and services as the GST. The harmonized sales tax (HST) replaces the QST and GST in certain provinces. The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax.HST is applied in the provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. |
| HU_TAX_ID (HU - Tax number) | HU (Hungary) | Tax number (hu) Tax number (en) | The Hungarian tax number (Adószám) is an 11-digit identifier issued to businesses by the National Tax and Customs Administration (NAV) for tax-related purposes in Hungary. |
| HU_TIN (HU - Hungarian Tax Identifier) | HU (Hungary) | Tax Identifier (hu) Hungarian Tax Identifier (en) | For individuals Hungary issues TINs which are not indicated on official documents of identification. The paying agent has to indicate this number on the payment documents. The TIN for individuals in Hungarian is called: „adóazonosító jel”.
However individuals wishing to pursue business activities that incur entrepreneurial tax or VAT payment liability shall also have to obtain the type of TIN issued to entities (“adószám”). Entities wishing to pursue taxable activities shall register with the state tax authority in order to receive a tax number. The registration procedure is governed by Act XCII of 2003 on the Rules of Taxation. For companies the TIN is recorded in the register of companies. The TIN for entities in Hungarian is called: “adószám”. |
| ID_CRN (ID - Company Reg. number) | GB (United Kingdom of Great Britain and Northern Ireland) | Company registration number (en) | A company registration number is a unique number issued by Companies House in United Kingdom when a limited company or Limited Liability Partnership (LLP) is incorporated. It is usually abbreviated as 'CRN' and sometimes referred to as a Companies House Number. |
| ID_GST (ID - Goods and Service Tax) | ID (Indonesia) | Goods and Service Tax (id) Goods and Service Tax (en) | A Goods and Services Tax (GST) is levied at the rate of approx 10% at point of sales, by major vendors. Sales and services tax are exempt from cottage economies and industries. |
| ID_NL_OB (NL - VAT identification number) | NL (Netherlands) | Omzetbelastingnummer (nl) Value added tax identification number (en) | Unique identifier that is assigned to each business which operates in Netherlands. This ID is also regulated by the European Union. |
| ID_TIN (ID - Tax Identification Number) | ID (Indonesia) | Tax Identification Number (en) Nomor Pokok Wajib Pajak (id) | Tax Identification Number (TIN) is known in Indonesia as Nomor Pokok Wajib Pajak (NPWP), with details as follows:
A. NPWP is a set of number given to taxpayer (both individual and entity) for personal identification in carrying out their taxation rights and obligations (i.e. Income Tax, and VAT). B. NPWP is given to eligible taxpayer who has fulfill the subjective and objective requirement as stipulated in taxation laws and regulation. C. NPWP is issued by: a. the Tax Office where the taxpayer’s place of residence, dwelling, or activity is located D. NPWP is administered by the integrated information system in the headquarter of Directorate General of Taxes. E. NPWP remains the same, despite any changes in taxpayer’s place of residence, dwelling, or activity. |
| ID_TVA_FR (FR - VAT identification number) | FR (France) | Numéro de taxe sur la valeur ajoutée (fr) Value added tax identification number (en) | Unique identifier that TVA |
| ID_TVA_LU (LU - VAT identification number) | LU (Luxembourg) | Numéro de taxe sur la valeur ajoutée (lb) Numéro de taxe sur la valeur ajoutée (de) Numéro de taxe sur la valeur ajoutée (fr) Value added tax identification number (en) | Unique identifier that is assigned to each business which operates in Luxembourg. This ID is also regulated by the European Union. |
| ID_UTR (UK - National tax number) | GB (United Kingdom of Great Britain and Northern Ireland) | Unique taxpayer reference number (en) | A company UTR is a distinct 10-digit number that HMRC issues to all new limited companies. These numbers are used to identify companies for all tax-related purposes. |
| ID_VAT_UK (UK - VAT registration number) | GB (United Kingdom of Great Britain and Northern Ireland) | Value added tax registration number (en) | VAT identifier that is assigned to businesses which operate in UK. It replaces the European Value Added Tax ID since the Brexit |
| IL_VAT (IL - VAT registration number) | IL (Israel) | מס' עוסק מורשה / ח"פ (he) מס' עוסק מורשה / ח"פ (ar) VAT registration number (en) | 9 digit number. If the number of digits is less than 9, then zeros should be padded to the left side. The leftmost digit is 5 for corporations. Other leftmost digits are used for individuals. The rightmost digit is a check digit (using Luhn algorithm). |
| IN_GST (IN - Goods and Service Tax) | IN (India) | Consumption Tax (hi) Indirect Tax (en) Consumption Tax (en) | Goods and Services Tax (GST) is an indirect tax (or consumption tax) imposed in India on the supply of goods and services. It is a comprehensive multistage, destination-based tax. Comprehensive because it has subsumed almost all the indirect taxes except few. Multi-Staged as it is imposed at every step in the production process, but is meant to be refunded to all parties in the various stages of production other than the final consumer. And destination-based tax, as it is collected from point of consumption and not point of origin like previous taxes. The single GST subsumed several taxes and levies which included: central excise duty, services tax, additional customs duty, surcharges, state-level value added tax and Octroi. Other levies which were applicable to interstate transportation of goods have also been done away with in GST regime. GST is levied on all transactions such as sale, transfer, purchase, barter, lease, or import of goods and/or services. |
| IN_LBT (IN - LBT number) | IN (India) | LBT number (hi) LBT number (en) | |
| IN_SERVICE_TAX_ID (IN - Service tax Reg. number) | IN (India) | Service tax registration number (hi) Service tax registration number (en) | |
| IS_BRN (IS - Business Reg. Number) | IS (Iceland) | Business Registration Number (is) Business Registration Number (en) | Business operations may be conducted in a variety of forms. Foreigners have customarily established a branch of a limited company in Iceland. It is also possible to establish an independent company (subsidiary) in Iceland or buy stocks in Icelandic companies, though not in certain types of them such as those engaged in fisheries and primary fish processing. Icelandic company law is in line with the requirements of the company law provisions of the Agreement on the European Economic Area, and consequently EU company law. |
| IS_IIN (IS - Icelandic ID Num.) | IS (Iceland) | Kennitala (is) Icelandic Identification Number (en) | The Icelandic Identification Number (kennitala) is used as a tax identification number in Iceland. This number is a unique number issued to both individuals and entities. The TIN has a special structure depending on the type of taxpayer. Register Iceland issues the identification number for individuals and Fyrirtækjaskrá issues the identification number for entities |
| IS_VAT (IS - VAT Number) | IS (Iceland) | Virðisaukaskattsnúmer (is) VSK-númer (is) Value Added Tax Number (en) | All foreign and domestic companies and self-employed business owners selling taxable goods and services in Iceland needs to register their business for VAT. Once they have registered they will be given a VAT registration number (Icelandic "VSK-numer") and a registration certificate. |
| IT_FISC_ID (IT - Tax Identification Number) | IT (Italy) | Codice Fiscale. (it) Tax Identification Number (en) | Tax Identification Number(Italy) is known as Codice Fiscale and is similar to a Social Security Number (SSN) card in the United States or the National Insurance Number issued in the United Kingdom. Applied to natural persons and freelancers.
For entities 11-digits identifiers is used (identical to VAT number), but there are some exeptions. Code Fiscale consists of 16 digits of characters, where C1 to C6 Alphabetic, C7, and C8 is Numeric, C9 is Alphabetic, C10, and C11 is Numeric, C12 is Alphabetic, C13 to C15 belongs to Numeric and C16 is the Numeric. |
| IT_VAT_ID (IT - VAT number) | IT (Italy) | VAT number (it) VAT number (en) | |
| JE_TRN (JE - Tax Reference Number) | JE (Jersey) | Tax Reference Number (en) | Started to be used in tax documentation from May 2019 a Tax Identification Number is a 10-digit identifier that must be assigned to all individuals, organizations and other bodies in Jersey for tax purposes. |
| JM_TIN (JM - Jamaican Tax ID Num.) | JM (Jamaica) | Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| JO_GST (JO - GST Number) | JO (Jordan) | GST Number (ar) GST Number (en) | |
| JP_JCT (JP - VAT number) | JP (Japan) | 消費税業務法人予約番号 (ja) Japanese Consumption Tax Number (en) | In Japan, the Consumption Tax (CT), also known as the Value Added Tax (VAT), is a tax imposed on the sale of goods and services. The tax is collected by businesses at each stage of the supply chain and ultimately passed on to the end consumer.Regarding the registration number for VAT purposes in Japan, it is called the "Shouhizei gyoumu houjin yoyaku bangou" (消費税業務法人予約番号) or "Shouhizei gyoumu nin'i bangou" (消費税業務認証番号). This number is issued to corporations and organizations that engage in business activities subject to the Consumption Tax.The registration process for the VAT number in Japan involves applying to the local tax office where the business is located. The application typically requires submitting relevant documents and information about the business, such as the company's name, address, nature of business activities, and other necessary particulars.Upon successful registration, the tax office issues the VAT registration number to the business entity, which is used for reporting and remitting the Consumption Tax collected from customers. It is important to note that the VAT registration number is specific to each registered business entity in Japan and is required for complying with the Consumption Tax regulations. |
| KE_VAT (KE - VAT Registration Number) | KE (Kenya) | VAT Registration Number (en) | The Kenya VAT ID number is different from the tax identification number. It is a unique ID that may be requested from your government by registering for VAT in Kenya. It has 11 alphanumeric characters and should look like this, for example: P999999999A. |
| KG_TRN (KG - Tax Registration Number) | KG (Kyrgyzstan) | Tax Registration Number (ru) Tax Registration Number (ky) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| KH_TIN (KH - Tax Identification Number) | KH (Cambodia) | Tax Identification Number (km) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| KR_CORP_ID (KR - Corporation ID) | KR (South Korea) | 법인등록번호 (ko) Corporation ID (en) | In South Korea, there is a separate identifier known as the "Corporate Registration Number", "Corporation ID" or "법인등록번호" in Korean. The Corporate Registration Number is used to uniquely identify corporations, including limited liability companies, joint-stock companies, and other corporate entities.
The Corporate Registration Number format in South Korea is similar to the Business Registration Number (BRN) format: XXX-YY-ZZZZZZ. Where:
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| KR_CRBN (KR - Comm. Reg. Businesss Num.) | KR (South Korea) | Commercial Registry Businesss Number (ko) South Korean Commercial Registry Businesss Number (en) | Business Registration Number is been assigned to the business entity want to setup business in South Korean. It is also known as Company Registration number. For the registration of a firm should be determined: the name of the company, the list of the partners or owners, the manager of the company, the registration address of the company, the amount of the charter capital. While determining the name of the company attention should be paid to the possible existence of a trademark registered with the same word, which can lead to legal problems later on. Any name can be chosen for the company, if such has not received state registration already. Subsequently, parallel to the registration of the company, should set about the registration of a trademark or a brand as well. The registration of a brand is a more progressive legal protection for differentiation of the company’s goods and services and for shaping confidence around the consumers. The selection of the company's address is conditioned by the opportunity of receiving appropriate notifications, as well as the selection of the administrative domain consequently selects the tax service authority, where the company is being registered. The tax registration of the company is being implemented from the moment of the company's state registration by the means of automated system and no more there is a need, like the past, to visit a tax authority for the purpose of the company's tax registration. For the registration of the company's address, no documents of confirming the appropriate right are required: a certificate of ownership or lease: that is the registration is being exercised according to a statement. |
| KR_VAT_ID (KR - VAT Registration Number) | KR (South Korea) | VAT Registration Number (en) 사업자등록증 (ko) | South Korea has a Value Added Tax (VAT) system similar to other countries. The VAT number in South Korea is known as the "Business Registration Number" (BRN) or "사업자등록번호" in Korean. The Business Registration Number is used by businesses and corporations for tax purposes. It consists of 10 digits and follows the format "999-99-99999". The first three digits represent the administrative district code, the next two digits represent the year of business registration, and the final five digits are a sequential registration number. This number is obtained from the district tax office and is used to identify businesses and corporations for tax reporting and compliance. |
| KZ_IIN (KZ - Individual ID Num.) | KZ (Kazakhstan) | жеке сәйкестендіру нөмірі (kk) жеке сәйкестендіру нөмірі (ru) Individual identification number (en) | Individual identification number (IIN) is a unique combination of 12 digits generated for an individual |
| LA_TIN (LA - Tax Identification Number) | LA (Lao People's Democratic Republic) | Tax Identification Number (lo) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| LK_TIN (LK - Tax Identification Number) | LK (Sri Lanka) | Tax Identification Number (si) Tax Identification Number (ta) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| LT_BRN (LT - Business Reg. Number) | LT (Lithuania) | Company Code (en) Įmonės kodas (lt) | In Lithuania, the primary identifier for businesses is the Company Code (Įmonės kodas), also known as the "Legal Entity Identifier" or "Business Identification Number." This number is unique to each business entity registered in Lithuania and is used for tax, legal, and regulatory purposes.
The Company Code is issued by the Register of Legal Entities, a part of the State Enterprise Centre of Registers. The Company Code is a numerical code consisting of up to 9 digits. No alphabetic characters or special symbols are used in this identifier. This number is essential for various business activities such as:
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| LT_TRN (LT - Tax Registration Number) | LT (Lithuania) | Asmens kodas (lt) Tax Registration Number (en) | TIN is provided in three cases:
- to each new born citizen of Lithuania - foreigners who receive permission for permanent living in Lithuania - foreigners who receive permission for temporary living in Lithuania It is a unique 11 digits number used in all identity documents – passports, ID cards, driving licenses, students ID, etc. The same TIN is used when filling in tax returns and for other tax purposes |
| LV_TRN (LV - Tax Registration Number) | LV (Latvia) | Tax Registration Number (lv) Tax Registration Number (en) | TINs to individuals and entities are issued for identification purposes with tax administration. Legal acts regulated registration of TINs individuals and entities: Article 151 of Law on Taxes and Fees Regulations of the Cabinet of Ministers no.150 of March 27, 2001 |
| MA_TRN (MA - Tax Registration Number) | MA (Morocco) | Tax Registration Number (ar) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| MD_TRN (MD - Tax Registration Number) | MD (Moldova) | Tax Registration Number (ro) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| ME_TRN (ME - Tax Registration Number) | ME (Montenegro) | Tax Registration Number (fr) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| MK_TRN (MK - Tax Registration Number) | MK (North Macedonia) | Едниствен Даночен Број (mk) Tax Registration Number (en) | |
| MM_TIN (MM - Tax Identification Number) | MM (Myanmar) | Tax Identification Number (my) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| MT_TRN (MT - Tax Registration Number) | MT (Malta) | Tax Registration Number (en) Tax Registration Number (mt) | In Malta, individuals who are Maltese nationals use their Identity Card Number as the TIN. Individuals who are not Maltese nationals, as well as entities resident in Malta for tax purposes are issued with a unique taxpayer reference number, made up of 9 digits, automatically generated by the IRD. While the TIN for non-Maltese nationals is generated following the submission of a completed registration form, newly formed entities who register with the Maltese Registry of Companies are automatically registered with the IRD.
The above TINs are used as a means of identification for income tax purposes, tax on wages & salaries as well as withholding tax. For the purposes of VAT, persons performing an economic activity and considered as taxable persons under local VAT legislation are issued with a separate and different VAT Identification number. Both the Identity Card Number as well as the TIN issued to non-Maltese nationals and entities are fixed for ever and are always in the same format. |
| MU_TRN (MU - Tax Registration Number) | MU (Mauritius) | Tax Registration Number (en) | In Mauritius the TIN is officially called the Tax Account Number (TAN). For individuals: The Mauritius Revenue Authority (MRA) issues a Tax Account Number to all individuals with a tax obligation in Mauritius. The TAN is given at the time of the registration of the individual in the databases of the MRA. For entities: As soon as they are created, the Mauritian entities (and individuals carrying out business activities) have an identification number, the Business Registration Number (BRN) issued by the Central Business Registration Department, a governmental authority. This number is used for several purposes, including for tax purpose. As soon as they receive their BRN, the MRA allocates a TAN to the entities and individuals carrying out business activities |
| MV_TIN (MV - Tax Identification Number) | MV (Maldives) | Tax Identification Number (dv) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| MX_CURP (MX - Unique Popul. Reg. Code) | MX (Mexico) | Clave Única de Registro de Población (es) Unique Population Registry Code (en) | The CURP code is an individual registration number. It is a unique alphanumeric 18-character string. |
| MX_RFC (MX - Fed. Taxpayer Reg. Code) | MX (Mexico) | Registro Federal de Contribuyentes (es) Federal Taxpayer Registry Code (en) | The Mexican Tax Administration Service assigns a unique number (Clave en el 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. The registration process is available both online and directly at the Local Administration for Taxpayer Assistance (Administración Desconcentrada de Servicios al Contribuyente) of the Mexican Tax Administration Service. The documents required to obtain the registration are: a) Individuals. - (1) Birth certificate or CURP (Clave única de registro de población - Unique Key of Population Registry) (2) proof of address (3) government-issued identification and (4) online pre-registration number (if applicable). b) Legal persons.- (1) Certificate of incorporation (3) power of attorney and identification of the authorized representative of the legal person, and (4) online preregistration number (if applicable). Mexican Tax Code (art. 27) also establishes the obligation to register in the Federal Taxpayer Registry and obtain a RFC for partners and shareholders of legal persons, except (1) those who are members of non-profit legal persons, and (2) those who acquired their shares through recognised stock markets and those shares are considered as regularly traded in such markets, as long as the shareholder is not registered in the books of that legal person. The abovementioned Code (art. 42) grants the tax authorities the possibility to request taxpayers with information necessary to update the Federal Taxpayer Registry, as well as to register those taxpayers who, in accordance with the tax provisions, are obliged to be registered and have not fulfilled such requirement. The registration in the Federal Taxpayer Registry is mandatory for all legal persons, including asociaciones en participación, associations, permanent establishments and, under special circumstances, fideicomisos. In case of individuals, such obligation is mandatory for those who are required to file tax returns or to issue electronic tax invoices regarding the acts or activities they carry out, or for the income they earn, as well as individuals who open a financial account in an institution of the Mexican financial system or in savings and loan cooperatives where they receive deposits or perform transactions liable to tax. |
| MY_SST (MY - Sales & Services Tax Num) | MY (Malaysia) | Sales and Services Tax number (en) | In Malaysia, the tax system has undergone changes, and the Goods and Services Tax (GST) has been replaced by the Sales and Services Tax (SST)..Under the current tax framework, businesses may be required to register for the Sales and Services Tax (SST) if they meet certain criteria. The SST is imposed on the sales and provision of taxable goods and services in Malaysia.To register for the SST, businesses need to apply to the Royal Malaysian Customs Department (RMCD) and provide relevant information and documentation, such as the business name, business structure, business activities, business registration details, and other necessary particulars.Once registered, businesses are assigned a unique identification number, which is known as the "Sales Tax Number" or "Service Tax Number." This number is used for reporting and remitting the Sales and Services Tax to the RMCD. |
| NG_TIN (NG - Tax Identification Number) | NG (Nigeria) | Tax Identification Number (ng) Tax Identification Number (en) | Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| NL_BSN (NL - Citizen service number) | NL (Netherlands) | Burgerservicenummer (nl) Citizen service number (en) | The citizen service number (BSN) is a unique number for everyone who has dealings with the Dutch government. It is used in dealings with municipalities, hospitals, schools, or employer or benefits agencies |
| NL_TAX_ID (NL - Tax registration number) | NL (Netherlands) | Tax registration number (nl) Tax registration number (en) | |
| NP_TIN (NP - Tax Identification Number) | NP (Nepal) | Tax Identification Number (ne) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| NZ_GST (NZ - GST Number) | NZ (New Zealand) | GST Number (mi) GST Number (en) | |
| PA_RUC (PA - RUC number) | PA (Panama) | Registro Único de Contribuyente (es) RUC number (en) | The Single Taxpayer Registry (Registro Único de Contribuyente, RUC) is the Tax Identification Number of every Panamanian natural or legal person. The RUC is therefore an individual unique number that identifies and distinguishes natural or legal persons for tax purposes. Without this identification number, stakeholders will not be able to exercise any commercial dealings in Panama. It is important to note that, although it may not be feasible to exercise an economic activity in Panama without having a RUC, every Legal Person registered in Panama whether it operates or not in the Republic of Panama must have a RUC.The RUC of a natural person consists of the number of their personal identity card accompanied by a check digit (dígito verificador, DV) allocated by the General Directorate of Revenue (Dirección General de Ingresos, DGI), while for a legal person corresponds to their assigned registration number at the Public Registry (Registro Público) followed by either a combination of other registry numbers provided by the Public Registry Office (i.e. microjacket, roll, or image) or, by the year of its incorporation, with a DV as well.Those who, due to their migratory nature, cannot meet the registration requirements for a natural person’s RUC must be assigned a Tax Number (Número Tributario, NT), which is the identification of such taxpayer for tax matters. The RUC of foreign natural persons will be identified with the prefix NT.In the cases of Legal Persons that do not have Legal Status, because they were born in accordance with special laws, a Tax Number (NT) will be assigned to identify the taxpayer and the responsibility of such taxpayer, before the Tax Administration. Tax Numbers (NT) must also be supplemented with a DV. The Tax Identification Number in Panama (RUC) is assigned once it has been requested before the General Directorate of Revenue of the Ministry of Economy and Finance. Everyone living in Panama can request a RUC or NT. The assigned RUC is unique and non-transferable for each taxpayer. In case of modification of the RUC data, said modifications must be communicated to the DGI. |
| PAN (Primary Account Number) | WORLD (World) | Primary Account Number (en) | ... Payment Account Number |
| PE_RUC (PE - RUC number) | PE (Peru) | RUC number (es) RUC number (ay) RUC number (qu) RUC number (en) | The RUC (Registro Único de Contribuyentes) is the tax number of Peru assigned
to legal and natural persons. The number consists of 11 digits, the first two indicate the kind of number, for personal numbers it is followed by the DNI and a check digit. |
| PH_TAX_ID (PH - Taxpayer ID Num.) | PH (Philippines) | Taxpayer identification number (en) Taxpayer identification number (tl) | |
| PK_CNIC (PK - Identity Card) | PK (Pakistan) | Computerized National Identity Card (en) | The Computerized National Identity Card (CNIC) is an official identification document issued by the National Database and Registration Authority (NADRA) of Pakistan. It serves as the primary identification document for Pakistani citizens and is commonly referred to as the national identity card.The CNIC contains essential personal information of the cardholder, including their full name, father's name, date of birth, gender, residential address, and a unique identification number. The identification number, known as the National Identity Card for Overseas Pakistanis (NICOP) number, is assigned to Pakistani citizens residing both within the country and abroad.The CNIC is used for various purposes, such as voter registration, opening bank accounts, obtaining a passport, participating in government programs, and conducting other official and legal transactions. It is a mandatory document for all Pakistani citizens aged 18 and above.In recent years, NADRA has introduced smart chip-based CNICs that incorporate advanced security features, such as biometric data (fingerprints and facial recognition) and digital signatures, to enhance the security and integrity of the identification document. |
| PK_TIN (PK - Tax Identification Number) | PK (Pakistan) | Tax Identification Number (en) Tax Identification Number (ur) | The National Tax Number (NTN) is a unique identification number issued by the Federal Board of Revenue (FBR) in Pakistan. It is assigned to individuals, businesses, and other entities for tax purposes. The NTN serves as an identification code for taxpayers registered with the tax authorities in Pakistan.The NTN is required for various tax-related activities, such as filing tax returns, paying taxes, and engaging in business transactions that involve tax obligations. It helps the tax authorities to track and monitor the tax activities of individuals and entities in Pakistan.To obtain an NTN, individuals and businesses need to register with the FBR and provide relevant information and documentation, including their personal and business details, such as name, address, contact information, nature of business, and other required particulars. Once the registration process is completed and approved, the FBR issues the NTN to the applicant.Having an NTN is mandatory for certain categories of taxpayers, such as companies, partnership firms, and individuals earning above a certain income threshold. It is an important requirement for fulfilling tax obligations and maintaining compliance with the tax laws in Pakistan. |
| PL_NIP (PL - NIP number) | PL (Poland) | Numer Identyfikacji Podatkowej (pl) NIP number (en) | NIP is 10 digit Business Taxpayer Identification Number. It is mandatory for tax payers to give NIP number on documents regarding tax liabilities. In the past NIP number format conteined hyphens: for physical persons NIP format was 123-456-78-19, for legal entities - 123-45-67-819. Currently there are no hyphens in NIP number. |
| PL_TAX_ID (PL - Polish Tax Identifier) | PL (Poland) | PESEL (pl) Polish Tax Identifier (en) | PESEL is mandatory for all permanent residents of Poland. It is used for paying taxes in the case of natural persons not conducting economic activity. PESEL consits of 11 digits, where first 6 digits - date of birth in format YYMMDD.
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| PST_CA (CA - Provincial Sales Tax) | CA (Canada) | Provincial Sales Tax (fr) Provincial Sales Tax (en) | The PST is a retail sales tax that is payable when a taxable good or service is acquired for personal or business use, unless a specific exemption applies. |
| PST_CA_MB (CA-MB - Provincial Sales Tax) | CA (Canada) | Provincial Sales Tax Manitoba (en) | The Provincial Sales Tax (PST) in Canada is levied by specific provinces and territories. In particular Manitoba has a so called Retail Sales Tax (RST) that applies to certain goods and services. |
| PST_CA_SK (CA-SK - Provincial Sales Tax) | CA (Canada) | Provincial Sales Tax Saskatchewan (en) | Provincial Sales Tax (PST) is a six per cent sales tax that applies to taxable goods and services consumed or used in Saskatchewan. It applies to goods and services purchased in the province as well as goods and services imported for consumption or use in Saskatchewan. New and used goods are subject to tax.
When you purchase or rent taxable goods or services from a supplier who is licensed to collect PST, you pay PST to the supplier. When you purchase or rent taxable goods or services from a supplier who did not collect the tax, such as an unlicensed supplier located outside Saskatchewan, you must self-assess and pay the PST directly to the Revenue Division. Businesses operating in Saskatchewan must register to obtain a PST number. Depending on the nature of the business, either a vendor’s licence number or a registered consumer number will be issued. |
| PT_NIF (PT - NIF number) | PT (Portugal) | NIF number (pt) NIF number (en) | NIF is for individuals, NIF means Tax Identification Number. The NIF number consists of 9 sequential digits (with a control digit). The structure of fiscal numbers depending on the type of taxpayer:
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| PY_RUC (PY - RUC number) | PY (Paraguay) | RUC number (gn) RUC number (es) RUC number (en) | The Registro Único del Contribuyente (RUC) is the unique taxpayer registry that maintains identification numbers for all persons (national or foreign) and legal entities in Paraguay.
The RUC number for legal entities consists of 8 digits starting after 80000000. Number for residents and foreigners are up to 9 digits. The last digit is a check digit. (https://www.ruc.com.py/) |
| QA_CCN (QA - Chamber of Commerce Num.) | QA (Qatar) | Chamber of Commerce Number (ar) Chamber of Commerce Number (en) | The Oatar Chamber of Commerce and Industry is a local organization of businesses and companies in Qatar with the intention to develop and further the interests of local companies and businesses in Qatar. Many businesses are international operating companies with offices in Qatar.
Members of a Chamber of Commerce are usually international and local operating companies, such as lawyers, property developers, tourism companies, airlines, manufacturing companies, import and export businesses, banks, finance companies, legal advisors, IT and electronics manufacturers etc. Chambers of Commerce main activities are, among others, safeguarding business interests and sharing business experiences and business interests, contact with governments, civil society, local media and the press and organzing trade shows and events. |
| QST_CA (CA - Quebec Sales Tax number) | CA (Canada) | Quebec Sales Tax (fr) Quebec Sales Tax (en) | The Quebec sales tax (QST, French: Taxe de vente du Québec or TVQ) is applied in a province Quebec. This is a kind of Provincial sales taxes (PST). The QST consists of 16 digits. |
| RO_TAX_ID (RO - Personal Numerical Code) | RO (Romania) | Cod Numeric Personal (ro) Personal Numerical Code (en) | Tax number (Individual's Cod Numeric Personal (CNP), or Personal Numeric Code) a unique identifying number in Romania which is created by using the citizen's gender and century of birth (1/3/5/7 for male, 2/4/6/8 for female and 9 for foreign citizen), date of birth (six digits, YYMMDD), the country zone (two digits, from 01 to 52, or 99), followed by a serial number (3 digits), and finally a checksum digit. CNP number consists of 13 digits. |
| RS_PIB (RS - Tax Identification Number) | RS (Serbia) | Poreski identifikacioni broj (sr) Tax Identification Number (en) | |
| RU_INN (RU - INN) | RU (Russian Federation) | Indentifikatzionny nomer nalogoplatel'shchika (ru) INN (en) | INN is a tax identifier in Russian Federation. For natural persons this number consists of 12 digits, e.g. 123456789012. In case of a company the number has 10 digits, e.g. 1234567890. |
| RU_KPP (RU - KPP number) | RU (Russian Federation) | код причины постановки (ru) KPP number (en) | KPP number (Russia) is a code reflecting the reason for registration of the organization. KPP is use donly for legal entities. KPP is used any time when company interact with specific Tax Authority (TA). One company usually has more than 1 KPP code. KPP code linked to Tax Authority subsidiary. To understand to which TA company pays/reports a pair INN+KPP is used. Biggest tax payers has one more additional KPP code. KPP consists of 9 digits. |
| RU_OFK (RU - OFK number) | RU (Russian Federation) | орган федерального казначейства (ru) OFK number (en) | A number assigned to Russian public bodies, consists of 4 digits. |
| RU_OKPO (RU - OKPO code) | RU (Russian Federation) | Идентификатор в реестре юрлиц РФ (ru) OKPO code (en) | OKPO is an identifier for a company in the Russian National Classifier of Enterprises and Organizations (OKPO) database. OKPO is a unique combination of figures consisting of 8 digits. The code is the sequence number of a legal entity in the Russian statistical register. One OKPO code cannot belong to several companies. |
| RU_TRN (RU - Tax Registration Number) | RU (Russian Federation) | Tax Registration Number (ru) Tax Registration Number (en) | In accordance with paragraph 7 of Article 84 of the Russian Federation Tax Code all Russian taxpayers whether individuals or businesses are assigned a unique Taxpayer Personal Identification Number known as INN (Russian analog for TIN).
The INN refers for all types of taxes in the Russian Federation. Depending on circumstances for individuals INN may be assigned by the tax authority - at the place of individual’s permanent residence - at the place of individual’s temporary residence (in case individual has no permanent residence in Russia) - at the place of individual’s immovable property or vehicle (in case individual has no permanent or temporary residence in Russia) For Russian legal entities INN is assigned by tax authority at the location of legal while registration of such legal entities. For foreign legal entities conducting business activity in the territory of Russian Federation through a branch, representative office, division, bureau, office, company or any other separate business unit, INN is assigned by tax authority at the place of such business activity while registration of such separate business unit. |
| SA_CCN (SA - Chamber of Commerce Num.) | SA (Saudi Arabia) | Chamber of Commerce Number (ar) Chamber of Commerce Number (en) | The Saudi Arabia Chamber of Commerce and Industry is a local organization of businesses and companies in Saudi Arabia with the intention to develop and further the interests of local companies and businesses in Saudi Arabia. Many businesses are international operating companies with offices in Saudi Arabia.
Members of a Chamber of Commerce are usually international and local operating companies, such as lawyers, property developers, tourism companies, airlines, manufacturing companies, import and export businesses, banks, finance companies, legal advisors, IT and electronics manufacturers etc. Chambers of Commerce main activities are, among others, safeguarding business interests and sharing business experiences and business interests, contact with governments, civil society, local media and the press and organzing trade shows and events. |
| SA_VAT (SA - VAT Registration Number) | SA (Saudi Arabia) | VAT Registration Number (en) VAT Registration Number (ar) | |
| SC_CCN (SC - Chamber of Commerce Num.) | SC (Seychelles) | Chamber of Commerce Number (en) Chamber of Commerce Number (fr) | The Seychelles Chamber of Commerce and Industry is a local organization of businesses and companies in Seychelles with the intention to develop and further the interests of local companies and businesses in Seychelles. Many businesses are international operating companies with offices in Seychelles.
Members of a Chamber of Commerce are usually international and local operating companies, such as lawyers, property developers, tourism companies, airlines, manufacturing companies, import and export businesses, banks, finance companies, legal advisors, IT and electronics manufacturers etc. Chambers of Commerce main activities are, among others, safeguarding business interests and sharing business experiences and business interests, contact with governments, civil society, local media and the press and organzing trade shows and events. |
| SG_GST (SG - GST number) | SG (Singapore) | Goods and Service Tax Number (en) | The Singapore GST ID number is different from the tax identification number. It is a unique ID that one may request from the government by registering for GST in Singapore. It has 10 alphanumeric characters and can start and end with a letter or a number. It might look like this, for example, M2-1234567-8, MR-1234567-8, or 19-9012345-X. For nonresidents with a GST ID, it may look like this, for example, F2-1234567-D. |
| SG_UEN (SG - UEN number) | SG (Singapore) | Unique Entity Number (ms) Unique Entity Number (ta) Unique Entity Number (zh) Unique Entity Number (en) | A Unique Entity Number (UEN) is a 9- or 10-digit alphanumeric code issued by the Singaporean government to all entities that operate within Singapore. |
| SI_TAX_ID (SI - Tax number) | SI (Slovenia) | Tax number (sl) Tax number (en) | |
| SK_DIC (SK - DIC number) | SK (the Slovak Republic) | daňové identifikační číslo (sk) DIC number (en) | DIC number is a tax identifier in Slovalia. It consists of 10 digits which are equal to the last 10 digits of the EU VAT SK. |
| SK_ICO (SK - ICO number) | SK (the Slovak Republic) | Identifikační číslo osoby. (sk) ICO number (en) | The ICO of company Identification number is an 8 digit code (older organizations may be composed of 6 digits) for businesses registered in the Slovak Republic, including entrepreneurs and sole proprietors. The identification number can be found for a commercial company or other legal entity even if it has changed its trade name or location. |
| SK_TRN (SK - Tax Registration Number) | SK (the Slovak Republic) | Tax Registration Number (sk) Tax Registration Number (en) | 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. |
| SM_COE (SM - Tax Registration Number) | SM (San Marino) | Tax Registration Number (en) | In San Marino all legal entities are identified through a unique Tax Registration Number (COE Number). The Tax Registration Number is indicated in the Certificate of License, issued by the Office of Industry, Handicraft and Trade. It can be also allocated by the Labour Office. The Tax Registration Number is also indicated in the certificates of tax residency issued by the San Marino Tax Office. |
| SN_TRN (SN - Tax Registration Number) | SN (Senegal) | Tax Registration Number (fr) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| SV_NIT (SV - Tax Identification Number) | SV (El Salvador) | Número de Identificación Tributaria (es) Tax Identification Number (en) | The "Número de Identificación Tributaria" is the Tax Identification Number in El Salvador. The number is also known as the Número de Identificación Fiscal (NIF) or Número de Registro Tributario (NRT).The format of the NIT in El Salvador is 14 characters long and usually includes a combination of letters and numbers. It is used for tax purposes and identification in various official and financial transactions in El Salvador. |
| TH_PERS_ID (TH - Personal ID) | TH (Thailand) | Personal ID (th) Personal ID (en) | The Thai Personal ID is a 13-digit number. Personal IDs are always 13 digits long, while company Tax IDs are 10 digits long. For individuals, the Tax ID usually matches their Personal ID, meaning it is also a 13-digit number. However, for companies, it is a 10-digit number. The Personal ID format is structured as:
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| TH_TAX_ID (TH - Tax ID) | TH (Thailand) | Tax ID (th) Tax ID (en) | The Tax ID is used to track and manage tax-related activities, including income tax, value-added tax (VAT), corporate tax, and other types of taxes. |
| TIN_EG (EG - Tax Identification Number) | EG (Egypt) | Tax Identification Number (en) | A 9 digits number issued by the Egyptian Tax Authority uniquely identifying all companies registered in Egypt. Example: 198347092 |
| TJ_TRN (TJ - Tax Registration Number) | TJ (Tajikistan) | Tax Registration Number (tg) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| TL_TIN (TL - Tax Identification Number) | TL (Timor-Leste) | Tax Identification Number (pt) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| TM_TRN (TM - Tax Registration Number) | TM (Turkmenistan) | Tax Registration Number (tk) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| TN_TVA (TN - VAT identification number) | TN (Tunisia) | Numéro de taxe sur la valeur ajoutée (fr) Value added tax identification number (en) | Unique value added tax identifier, assigned by Tunisia Ministry of Finance. Tax identification number consists of 9 digits. |
| TR_TAX_ID (TR - Tax identification number) | TR (Turkey) | Vergi Kimlik Numarası (tr) Tax identification number (en) | The Vergi Kimlik Numarası is the Turkish tax identification number used for
businesses. The number consists of 10 digits where the first digit is derived from the company name. |
| TR_TAX_OFFICE_ID (TR - Tax office name) | TR (Turkey) | Tax office name (tr) Tax office name (en) | |
| TT_TIN (TT - Trinidadian Tax ID Num.) | TT (Trinidad and Tobago) | Tax Identification Number (en) | In accordance with Section 76 of the Income Tax Act(ITA) Chapter 75:01, the Board of Inland Revenue assigns a unique identifcation number reffered to as the Board of Inland Revenue file number (B.I.R File number) for the purpose of processing an income tax return under section 76. The assigned BIR number is permanent, meaning it doesn't expire. The BIR number is not used to identify any particular sector or taxpayer group, nor nor it used to identify tax types. It is sole used to identify customer. Separate identifier used to track the type and other informations. All resident of Trinidad and Tobago are obliged to get registered for BIR as per section 76B of ITA chapter75:01. All resident companies have to get enrolled for the BIR file number and have to be used for file tax and returs. Non resident comoanies engaged in Trade and Business has to apply for BIR file Number, which willbe used for tax payments and retunr filings. |
| TW_GUID (TW - GUI registration number) | TW (Taiwan) | Government Unified Invoices (zh) GUI registration number (en) | GUI stands for Government Unified Invoices. In Taiwan, all VAT-registered vendorsmust apply to purchase pre-printed invoice books from the government. In general, only government-printed invoice books can be used for issuing invoices to customers. If a company would like to use self-printed invoices, it must apply for pre-approval from the government.
Any approvedself-printed invoice must bear serial numbers allocated by the government. Anyinvoice issued by one business entity to another must bear the Government UnifiedInvoice Number of the counter entity. A Government Unified Invoice Number is generally viewed as the identity number of a business entity in Taiwan. A GUI number comprises two letters followed by eight digits. |
| TW_TAX_ID (TW - Tax registration number) | TW (Taiwan) | Tax registration number (zh) Tax registration number (en) | |
| UA_TAX_ID (UA - Taxpayer ID Num.) | UA (Ukraine) | Taxpayer identification number (uk) Taxpayer identification number (en) | |
| UA_VAT_ID (UA - VAT registration number) | UA (Ukraine) | VAT registration number (uk) VAT registration number (en) | |
| US_EMPL_ID (US - Employer ID Num.) | US (United States of America) | Employer identification number (en) | The Employer Identification Number (EIN), also known as the Federal Employer Identification Number (FEIN) or the Federal Tax Identification Number, is a unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for the purposes of identification. |
| US_FTIN (US - Federal Taxpayer ID Num.) | US (United States of America) | Federal Taxpayer Identification Number (en) | 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. A taxpayer must provide the taxpayer identification number (SSN, EIN or ITIN) on all tax returns and other documents sent to the IRS. A taxpayer must also provide its identification number to other persons who use the identification number on any returns or documents that are sent to the IRS. An SSN is issued to individuals by the Social Security Administration. An EIN is issued by the IRS to sole proprietors, partnerships, corporations (including limited liability corporations), and other entities for tax filing and reporting purposes |
| US_SAM_ID (US - Unique Entity ID) | US (United States of America) | Unique Entity ID (en) | The authoritative unique entity identifier used by the federal government starting from April 4, 2022. Before April 4 the authoritative unique entity identifier used
by the federal government was the DUNS Number. The Unique Entity ID (SAM) is a 12-character alphanumeric value that is managed, granted, and owned by the US government, namely by the US General Services Administration. |
| UY_UTR (UY - Uruguayan Unique Tax Reg.) | UY (Uruguay) | RUT number (es) Uruguayan Unique Tax Registration (en) | The Single Register of Tax Payers Number (RUT for its acronym in Spanish) is the identification received by customers of the Tax Administration for tax purposes. (Physical or legal persons and other pluripersonal entities). The Tax Administration shall assign the RUT number according to:
Legal persons and other multi-personal entities: RUC/T. The RUT number is a number provided by the Tax Administration and is used in the case of legal entities and certain physical persons carrying out business activities or who have been assigned a RUT number (example: commercial activity, services, net worth). IDCard: Identity Card for Physical Persons: a Card issued by the National Office of Civil Identification. This applies provided the Physical person does not have a RUT number in force. NIE Foreigner's Identification Number for Foreign Physical Persons. This is a number provided by the Tax Authority (RUT Department) to those foreign physical persons who do not have an Identity Card in force, issued by the National Office of Civil Identification, neither a RUT number. |
| UZ_TRN (UZ - Tax Registration Number) | UZ (Uzbekistan) | Tax Registration Number (uz) Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| VAT_ID_NO (NO - VAT number) | NO (Norway) | VAT number (nb) VAT number (nn) VAT number (en) | The company number in Norway is issued by the Brønnøysund Register Centre. The number is assigned upon registration and consists of 9 digits. Companies which are liable to value added tax are required to add the suffix MVA (stands for Merverdiavgift = value added tax) to their organization number. |
| VE_NIT (VE - NIT number) | VE (Venezuela) | Número de Identificación Tributaria (es) NIT number (en) | In Venezuela, the Administrative Service of Identification, Migration, and Immigration (SAIME) issues an ID card for individuals in their teens (Cédula de Identidad). The ID card includes date of birth, a correlative number (population continuous number for nationals, greater than 80,000,000 for foreign-born residents), a photo, marital status, expiration date (an expired ID card is still valid for nationals), and a fingerprint. Newly issued ID cards are valid for 10 years. Private companies and public entities are assigned a RIF (Fiscal Information Registry) number for taxable purposes. For natural persons, it is their ID number + checksum digit = NIT number (Número de Identificación Tributaria). |
| VE_RIF (VE - RIF number) | VE (Venezuela) | Registro de Identificación Fiscal (es) RIF number (en) | RIF (Registro de Identificación Fiscal) in english Fiscal Information Registry is a number provided by a Venezuelan entity SAIME used to identify multiple entities for taxable purposes.
The RIF is composed by a kind which could be:
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| VN_TIN (VN - Tax Identification Number) | VN (Viet Nam) | Tax Identification Number (vi) Tax Identification Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |
| VN_VAT (VN - VAT registration number) | VN (Viet Nam) | VAT registration number (vi) VAT registration number (en) | |
| WR_CAGE (CAGE Code) | WORLD (World) | Commercial And Government Entity Code (en) | The Commercial and Government Entity Code, or CAGE Code, is a unique identifier assigned to suppliers to various government or defense agencies, as well as to government agencies themselves and various organizations. CAGE codes provide a standardized method of identifying a given facility at a specific location. |
| WR_CINS (CINS Number) | WORLD (World) | CINS Number (en) | A CINS number is an extension to the CUSIP numbering system, which is used to uniquely identify securities offered outside of the United States and Canada. Just as with CUSIP numbers, the CINS number consists of nine characters. International securities, whether corporate or municipal, are identified by a CINS number. |
| WR_CUSIP (US - CUSIP) | US (United States of America) | Committee on Uniform Security Identification Procedures (en) | A CUSIP is a nine-character alphanumeric code that identifies a North American financial security for the purposes of facilitating clearing and settlement of trades. The CUSIP was adopted as an American National Standard under Accredited Standards X9.6. The CUSIP system is owned by the American Bankers Association and is operated by S&P Global Market Intelligence. The operating body, CUSIP Global Services (CGS), also serves as the national numbering agency (NNA) for North America, and the CUSIP serves as the National Securities Identification Number (NSIN) for products issued from both the United States and Canada. In its role as the NNA, CUSIP Global Services (CGS) also assigns all US-based ISINs. |
| ZA_TIN (ZA - South African Tax ID Num.) | ZA (South Africa) | South African Tax Identification number (en) | Taxpayer reference numbers are allocated to a person obliged to register as a taxpayer or does so
voluntarily. The allocation is regulated under Chapter 3 of the Tax Administration Act, 2011, in particular section 24 that provides as follows: 24. Taxpayer reference number.—(1) SARS may allocate a taxpayer reference number in respect of one or more taxes to each person registered under a tax Act or this Chapter. (2) SARS may register and allocate a taxpayer reference number to a person who is not registered. (3) A person who has been allocated a taxpayer reference number by SARS must include the relevant reference number in all returns or other documents submitted to SARS. (4) SARS may regard a return or other document submitted by a person to be invalid if it does not contain the reference number referred to in subsection (3) and must inform the person accordingly if practical. The South African Tax Identification number is only issued by the South African Revenue Service and can be found on all Taxpayer specific correspondence addressed to the Taxpayer. An Income Tax Reference number is only issued by SARS when a person/entity registers for Income Tax purposes. The TIN issued is valid for a lifetime and does not change even when a tax account is coded estate. While different numbers are issued for Valued Added Tax (VAT) and Pay As You Earn (PAYE) we only require the Income Tax Reference numbers for CRS purpose. |
| ZA_VAT (ZA - VAT registration number) | ZA (South Africa) | VAT registration number (en) | A VAT Number is a unique number, which comprises of 10 digits and starts with the number 4. A valid tax invoice must contain the words "tax invoice" and must display the correct VAT Number apart from certain other requirements. |
| ZM_TRN (ZM - Tax Reg. Number) | ZM (Zambia) | Tax Registration Number (en) | The Taxpayer Identification Number (TPIN) is a unique taxpayer identifier in Zambia, issued by the Zambia Revenue Authority (ZRA). The TPIN is an important prerequisite for various types of financial transactions and legal activities in the country. For instance, it's often required for opening a bank account, registering a vehicle, or setting up a business, among other things. The TPIN is also crucial for tax administration purposes and for fulfilling various types of tax obligations.
Businesses, individuals, and other legal entities who pay taxes in Zambia are generally required to have a TPIN. It's an essential part of Zambia's efforts to broaden the tax base and improve tax compliance. The TPIN is a unique ten-digit computer-generated number. |
| ZM_VAT (ZM - VAT Reg. Number) | ZM (Zambia) | VAT Registration Number (en) | The Value Added Tax (VAT) Registration Number in Zambia is a unique identifier for businesses that are registered to collect VAT. The Zambia Revenue Authority (ZRA) is the agency responsible for issuing VAT Registration Numbers and administering VAT in Zambia. The VAT Number is identical with the TPIN |
| ZW_BRN (ZW - Business Reg. Number) | ZW (Zimbabwe) | Business Registration Number (en) | Business Registration Number is been assigned to the business entity want to setup business in Zimbabwe. It is also known as Company Registration number. For the registration of a firm should be determined: the name of the company, the list of the partners or owners, the manager of the company, the registration address of the company, the amount of the charter capital. While determining the name of the company attention should be paid to the possible existence of a trademark registered with the same word, which can lead to legal problems later on. Any name can be chosen for the company, if such has not received state registration already. Subsequently, parallel to the registration of the company, should set about the registration of a trademark or a brand as well. The registration of a brand is a more progressive legal protection for differentiation of the company’s goods and services and for shaping confidence around the consumers. The selection of the company's address is conditioned by the opportunity of receiving appropriate notifications, as well as the selection of the administrative domain consequently selects the tax service authority, where the company is being registered. The tax registration of the company is being implemented from the moment of the company's state registration by the means of automated system and no more there is a need, like the past, to visit a tax authority for the purpose of the company's tax registration. For the registration of the company's address, no documents of confirming the appropriate right are required: a certificate of ownership or lease: that is the registration is being exercised according to a statement. |
| ZW_TRN (ZW - Tax Registration Number) | ZW (Zimbabwe) | Tax Registration Number (en) | Tax Registration Number is nothing but Tax Identification Number assigned to an individual or firm for tax purposes in the particular region |