Each Beneficial Owner will now be asked to provide their tax residency and TIN (taxpayer identification number). Here you can find the correct TIN format for each EU member state.
Country | Local description | Sample format |
AT | TIN are not reported on official documents of identification: no TIN cards are issued. TIN numbers can be found on tax assessments in the right upper corner on the first page. Other documentation is possible: no standard form is foreseen. | 99-999/9999 |
BE |
The "Numero National" (NN) appears in the following documents:
|
99999999999 |
BG |
TINs are reported on the following official documents of identification:
|
9999999999 |
CY |
Found in
|
99999999L |
CZ |
|
999999/999 999999/9999 |
DE | Identifikationsnummer (IdNr.) | 99999999999 |
DK |
The CPR numbers (TIN) are reported on the following official documents of identification:
|
999999-9999 |
EE |
Isikukood
|
99999999999 |
EL |
Α.Φ.Μ
|
999999999 |
ES |
|
99999999L L9999999L K9999999L (X/Y/Z)9999999 M9999999L |
FI |
The TIN is the Finnish Social Security number, given at birth or when immigrating by the Population Register Centre of Finland.
|
999999(+/-/A)999(L/9) |
FR |
The TIN is assigned when the person registers in the tax authorities' databases. It is known as the 'reference tax number' or 'SPI' number (Simplification des Procédures d'Imposition - Simplification of Tax Procedures).
|
99 99 999 999 999 |
HR |
OIB
|
99999999999 |
HU |
TINs issued to natural persons (“adóazonosító jel”). Such TINs are not reported on official documents of identification.
|
9999999999 |
IE |
The number used to identify taxpayers is the Personal Public Service Number (PPS No)
|
9999999L(L) |
IT |
Codice fiscale
|
LLLLLL99L99L999L |
LT |
|
99999999999 |
LU |
|
9999999999999 |
LV |
Latvia issues personal identification code (PIC) which are reported on official documents of identification. The PIC is used as TIN. The only difference between the PIC and the TIN is a dash between the sixth and the seventh item: the dash is not present in the TIN.
|
DDMMYY99999 32999999999 |
MT |
For individuals who are Maltese nationals, Malta uses as TIN the Identify Card Number which is reported on official documents of identification. Individuals who are not Maltese nationals can use a TIN issued by the Inland Revenue Department, which is a block of 9 digits.
|
(0000)999L to 9999999L 999999999 |
NL |
The Netherlands issues TINs which are reported on official documents of identification.
|
999999999 |
PL |
PESEL
TIN
|
99999999999 (PESEL) 9999999999 (TIN) |
PT |
TINs can be found in specific TIN cards issued by the Portuguese Tax Administration and on the Citizen Card, which is the official identity card. (Numero Fiscal)
|
999999999 |
RO |
The Romanian Tax Administration issues TINs which are reported only on the official tax documents and it only can be used for tax purposes. The TIN (Codul de înregistrare fiscală) is also issued for tax non-resident persons in Romania
|
9999999999999 |
SV |
In Sweden there are two kinds of TINs for natural persons.
Found on
|
999999–9999 |
SI |
TINs are not reported on official documents of identification, but they can be found on:
|
99999999 |
SK |
TINs issued by Slovak tax offices are not reported on official documents of identification. Unique personal identification number (TIN-like number used for the purpose of AEOI) is reported on the following documents of identification:
|
9999999999 999999/999(9) |