Introduction
A Business Tax Identification Number (TIN) is a government-issued unique identifier for businesses to track and manage tax obligations. It is mandatory for all entities engaged in taxable activities, ensuring accurate reporting and compliance.
TINs are essential for domestic tax filings and increasingly important in cross-border trade, where verification of business identities is critical. Different countries use varying names and formats for these identifiers, such as VAT ID, GSTIN, or EIN, and maintain systems for validation. Proper understanding and use of TINs is fundamental for compliance and risk management in both local and international operations.
The following is a comprehensive list of countries along with the specific names and formats of their Business Tax Identification Numbers, reflecting the diversity in tax identification systems worldwide.
Global Business Tax Identification Numbers by Country
This section lists the primary tax identification numbers of businesses must use in each country. These identifiers are critical for tax filings, compliance, and verification. Knowing the correct TIN for each jurisdiction is essential for accurate reporting and avoiding legal issues in both domestic and international transactions.
Europe
In Europe, tax identification systems vary by country but are uniformly essential for business registration, tax reporting, and intra-EU trade. While many EU member states use VAT numbers aligned with the VIES system, non-EU countries maintain distinct TIN formats. Accurate use and validation of these numbers is necessary for legal invoicing, tax compliance, and cross-border operations.
Albania
Tax Identification Number: NIPT (Numri i Identifikimit të Personit Të Tatueshëm)
Notes: Required for all business tax operations; also used for VAT (TVSH).
Belarus
Tax Identification Number: ИНН (INN)
Notes: Used for both personal and business entities; format varies by entity type.
Bosnia and Herzegovina
Tax Identification Number: JIB
Notes: Issued to all legal persons; used across tax and administrative systems.
Georgia
Tax Identification Number: TIN
Notes: Mandatory for tax reporting; format standardized by the Revenue Service.
Iceland
Tax Identification Number: Kennitala
Notes: Used for tax and social security; the same number is used across systems.
Isle of Man
Tax Identification Number: TRN (Tax Reference Number)
Notes: Issued by the Income Tax Division; used for both income and VAT.
Kosovo
Tax Identification Number: NIPT
Notes: Used for all taxable entities; mandatory for invoicing.
Montenegro
Tax Identification Number: PIB / PDV Number
Notes: PIB is general TIN; PDV number is for VAT-registered entities.
Moldova
Tax Identification Number: Codul Fiscal
Notes: TIN is issued by the State Tax Service; used in VAT and income tax.
North Macedonia
Tax Identification Number: EDB
Notes: Unique for each business; required for fiscal and trade operations.
Norway
Tax Identification Number: Organisasjonsnummer
Notes: Also used for VAT when followed by “MVA” suffix; verifiable online.
Russia
Tax Identification Number: ИНН (INN)
Notes: Separate formats for individuals and legal entities.
Serbia
Tax Identification Number: PIB
Notes: Used for tax and invoicing; VAT-registered entities have additional identifiers.
Switzerland
Tax Identification Number: UID
Notes: Unified identifier for business registration and tax; used across cantons.
Turkey
Tax Identification Number: VKN (Vergi Kimlik Numarası)
Notes: Required for commercial and financial reporting.
Ukraine
Tax Identification Number: Єдиний податковий номер
Notes: Issued by the Tax Administration; required for VAT and corporate tax.
United Kingdom
Tax Identification Number: UTR / VAT Number
Notes: UTR is used for corporation tax; VAT numbers required for VAT returns.
Liechtenstein
Tax Identification Number: AHV Number
Notes: Also used for social contributions and VAT.
- Businesses operating in EU Member States and associated areas under the VIES regime are assigned VAT identification numbers used for cross-border transactions. These VAT numbers are mandatory for B2B sales within the EU and are verified through the VIES platform. While some countries use a unified number for all taxes, others maintain separate identifiers for domestic and EU VAT reporting. Knowing which applies is essential for proper invoicing and avoiding audit exposure.
Austria
Tax Identification Number: Steuernummer / UID-Nummer
Notes: UID is used for intra-EU VAT identification; verifiable through the EU VIES portal.
Belgium
Tax Identification Number: Numéro d’entreprise
Notes: Used for both company registration and VAT; starts with “BE”.
Bulgaria
Tax Identification Number: ЕИК (UIC)
Notes: Same number used for commercial and tax registration; needed for VAT compliance.
Croatia
Tax Identification Number: OIB
Notes: National ID used for both tax and personal identification; required for VAT.
Cyprus
Tax Identification Number: ΑΦΜ (TIC)
Notes: Used for VAT and corporate taxation; starts with “CY” for VAT purposes.
Czech Republic
Tax Identification Number: IČO / DIČ
Notes: IČO is company ID, DIČ is tax ID used for VAT; DIČ starts with “CZ”.
Denmark
Tax Identification Number: CVR number
Notes: CVR is used as VAT number prefixed with “DK”; searchable via Danish register.
Estonia
Tax Identification Number: ETT number
Notes: Used for VAT and tax declarations; starts with “EE”.
Finland
Tax Identification Number: Y-tunnus (Business ID)
Notes: Same identifier used for company and VAT purposes; VAT numbers start with “FI”.
France
Tax Identification Number: SIREN Number
Notes: SIREN forms base of VAT number (adding “FR” and a control key); used for all tax filings.
Germany
Tax Identification Number: Steuernummer
Notes: VAT ID (USt-IdNr) starts with “DE”; different from local tax number (Steuernummer).
Greece
Tax Identification Number: ΑΦΜ (AFM)
Notes: Required for all tax transactions; VAT numbers start with “EL”.
Hungary
Tax Identification Number: Adószám
Notes: Structured in three parts; VAT-registered businesses use a specific format with “HU” prefix.
Ireland
Tax Identification Number: TRN
Notes: VAT number begins with “IE”; required for EU intra-community trade.
Italy
Tax Identification Number: Partita IVA
Notes: Used exclusively for VAT; matches tax code for companies.
Latvia
Tax Identification Number: PVN numurs
Notes: VAT ID begins with “LV”; issued by SRS for business and tax use.
Lithuania
Tax Identification Number: PVM kodas
Notes: Used for VAT-registered businesses; starts with “LT”.
Luxembourg
Tax Identification Number: NIE
Notes: Used for VAT and income tax; VAT numbers start with “LU”.
Malta
Tax Identification Number: VAT number / TRN
Notes: VAT number starts with “MT”; TRN is broader tax reference.
Monaco
Tax Identification Number: NIF / TVA number
Notes: French tax rules apply; VAT number often aligns with French format (FR).
Netherlands
Tax Identification Number: BTW-nummer
Notes: Issued by the Dutch Tax Authority; VAT numbers start with “NL”.
Northern Ireland
Tax Identification Number: UTR / VAT number
Notes: Post-Brexit, still included in VIES for goods trade; VAT numbers start with “XI”.
Poland
Tax Identification Number: NIP
Notes: Required for all business tax filings; VAT number starts with “PL”.
Portugal
Tax Identification Number: NIF
Notes: Used for both personal and business tax; VAT number starts with “PT”.
Romania
Tax Identification Number: CUI
Notes: Assigned by Trade Register; used for VAT and all business tax purposes.
Slovakia
Tax Identification Number: IČO
Notes: Business registration code; VAT numbers start with “SK” when applicable.
Slovenia
Tax Identification Number: Davčna številka / ID za DDV
Notes: General tax ID; VAT number starts with “SI”.
Spain
Tax Identification Number: NIF / NIE
Notes: Companies use NIF; foreign individuals use NIE; VAT numbers start with “ES”.
Sweden
Tax Identification Number: Organisationsnummer
Notes: Used as VAT number with “SE” prefix and “01” suffix.
Asia
- Asia presents a diverse landscape of business tax identification systems, reflecting varying legal, economic, and administrative frameworks. Countries use a range of identifiers such as TIN, GSTIN, TRN, and business registration numbers for tax compliance, invoicing, and regulatory tracking. Multinational operations in the region must account for differences in structure, language, and verification practices, particularly where VAT or GST systems are in place.
Afghanistan
Tax Identification Number: TIN
Notes: Issued by the Ministry of Finance for business tax purposes.
Armenia
Tax Identification Number: INN
Notes: Used for income and value-added tax reporting.
Australia
Tax Identification Number: ABN
Notes: Required for all commercial transactions; also used for GST registration.
Azerbaijan
Tax Identification Number: VÖEN
Notes: Mandatory for VAT-registered and other entities.
Bangladesh
Tax Identification Number: TIN
Notes: Required for corporate income tax and trade licensing.
Bahrain
Tax Identification Number: TRN
Notes: Assigned for VAT registration; used in local invoicing.
Bhutan
Tax Identification Number: TIN
Notes: Used primarily for sales tax and business licensing.
Cambodia
Tax Identification Number: TIN
Notes: Required for monthly VAT filings and compliance.
India
Tax Identification Number: GSTIN / PAN / VAT TIN / TAN
Notes: Multiple identifiers are used based on tax type and registration.
Indonesia
Tax Identification Number: NPWP
Notes: Required for all taxpayers; also used for VAT returns.
Israel
Tax Identification Number: Mispar Osek Morshe
Notes: Applied to business entities for taxation and invoicing.
Japan
Tax Identification Number: 法人番号 (Hōjin Bangō)
Notes: Used by corporations for income and consumption tax.
Kazakhstan
Tax Identification Number: BIN / Individual Entity Code
Notes: BIN for legal entities; individual code for self-employed.
Kyrgyzstan
Tax Identification Number: ИНН
Notes: Required for VAT and corporate filings.
Laos
Tax Identification Number: ລະຫັດພາສີ (Tax Code)
Notes: Used for tax compliance across sectors.
Malaysia
Tax Identification Number: Company Number
Notes: Doubles as TIN; required for SST and corporate tax.
Maldives
Tax Identification Number: Business TIN
Notes: Used for GST reporting and tax filings.
Mongolia
Tax Identification Number: Business TIN
Notes: Mandatory for VAT-registered entities.
Myanmar
Tax Identification Number: TIN
Notes: Issued by the Internal Revenue Department.
New Zealand
Tax Identification Number: NZBN / IRD Number
Notes: IRD is used for income tax and GST.
Nepal
Tax Identification Number: TIN
Notes: Required for VAT, customs, and tax compliance.
Oman
Tax Identification Number: TRN / TIN
Notes: TRN required for VAT; TIN used for broader tax purposes.
Pakistan
Tax Identification Number: NTN
Notes: Used for income tax, VAT, and import-export registration.
Papua New Guinea
Tax Identification Number: TIN
Notes: Issued by Internal Revenue Commission.
Singapore
Tax Identification Number: UEN
Notes: UEN used for all business and tax purposes.
Saudi Arabia
Tax Identification Number: TIN
Notes: Required for VAT compliance; linked to GAZT registration.
South Korea
Tax Identification Number: 사업자등록번호 (Business Registration Number)
Notes: Mandatory for invoicing and tax submissions.
Sri Lanka
Tax Identification Number: BRN
Notes: Business Registration Number serves as TIN.
Taiwan
Tax Identification Number: UBN
Notes: Used in all business transactions and government filings.
Tajikistan
Tax Identification Number: TIN
Notes: Required for corporate and VAT reporting.
Thailand
Tax Identification Number: TIN
Notes: Issued to all registered business entities.
Tonga
Tax Identification Number: TIN
Notes: Required for consumption tax and regulatory filings.
United Arab Emirates
Tax Identification Number: TRN
Notes: Issued upon VAT registration with FTA.
Uzbekistan
Tax Identification Number: INN
Notes: Used for income tax and VAT purposes.
Vietnam
Tax Identification Number: MST (Tax Code)
Notes: Used across customs, tax, and trade documentation.
China
Tax Identification Number: ETIN / USCC
Notes: Unified code across business, tax, and legal systems.
Jordan
Tax Identification Number: TIN
Notes: Mandatory for GST and income tax filings.
Americas
The Americas region features a wide range of business tax identification systems shaped by federal and decentralized tax frameworks. Countries such as Canada, Mexico, and Argentina rely on distinct identifiers like BN, RFC, and CUIT, while others use RUC, NIT, or similar codes. These identifiers are essential for income tax, VAT or sales tax reporting, and cross-border operations. Due diligence is critical, as naming conventions and validation systems differ significantly across jurisdictions.
Argentina
Tax Identification Number: CUIT
Notes: Required for all legal and tax filings; used for both corporate and VAT compliance.
Bolivia
Tax Identification Number: NIT
Notes: Issued by SIN; required for invoices and tax returns.
Canada
Tax Identification Number: BN (Business Number)
Notes: Used by CRA for income tax, GST/HST, and payroll accounts.
Chile
Tax Identification Number: RUT
Notes: Mandatory for all legal entities; used in both tax and civil procedures.
Colombia
Tax Identification Number: NIT
Notes: Issued by DIAN; essential for invoicing and VAT reporting.
Costa Rica
Tax Identification Number: NIT
Notes: Used for sales tax and corporate income tax obligations.
Dominican Republic
Tax Identification Number: RNC
Notes: Serves as business ID across banking, tax, and trade.
Guadeloupe
Tax Identification Number: SIREN number
Notes: As a French territory, follows the French identification system.
Honduras
Tax Identification Number: RTN
Notes: Required for all taxable entities; used for both domestic and import-export compliance.
Jamaica
Tax Identification Number: BTRN
Notes: Assigned to all business entities; linked to tax administration systems.
Martinique
Tax Identification Number: SIREN number
Notes: Same structure as France; mandatory for invoicing and registration.
Mexico
Tax Identification Number: RFC
Notes: Issued by SAT; required for CFDI e-invoicing and tax payments.
Panama
Tax Identification Number: RUC
Notes: Assigned by DGI; essential for VAT (ITBMS) compliance.
Paraguay
Tax Identification Number: RUC
Notes: Required for electronic invoicing and sales tax compliance.
Peru
Tax Identification Number: RUC
Notes: Managed by SUNAT; essential for issuing invoices and tax returns.
Suriname
Tax Identification Number: RSIN
Notes: Used in public registers; required for business transactions.
Trinidad and Tobago
Tax Identification Number: BIR
Notes: Used for corporate tax filings and employee PAYE accounts.
United States
Tax Identification Number: EIN
Notes: Issued by the IRS; used for federal tax and employment purposes.
Uruguay
Tax Identification Number: RUT
Notes: Required for invoicing and customs declarations.
Africa
In Africa, business tax identification systems vary widely, reflecting diverse legal and administrative frameworks. Most countries issue a NIF or TIN to businesses for tax registration, reporting, and compliance. These identifiers are typically required for VAT, corporate tax, and import/export documentation. While some nations have centralized digital systems, others rely on manual or region-specific processes. Due to limited standardization, verifying the authenticity and format of tax IDs across African jurisdictions requires local familiarity and careful validation.
Angola
Tax Identification Number: NIF
Notes: Required for all commercial entities; issued by AGT.
Benin
Tax Identification Number: IF / NIF / IFU
Notes: Format depends on business type; used for VAT and income tax.
Burkina Faso
Tax Identification Number: NIF
Notes: Issued by DGI; required for tax returns and invoicing.
Burundi
Tax Identification Number: NIF
Notes: Used for income tax and VAT; issued during business registration.
Cameroon
Tax Identification Number: NIFE / NIF
Notes: NIF is standard for corporate taxpayers; mandatory for tax declarations.
Cabo Verde
Tax Identification Number: NIF
Notes: Required for all economic agents; used in customs and invoicing.
Côte d’Ivoire
Tax Identification Number: NIF
Notes: Assigned by DGI; used for both direct and indirect taxes.
Egypt
Tax Identification Number: TRN
Notes: Issued under the unified tax law; required for electronic invoicing.
Eswatini
Tax Identification Number: TIN
Notes: Required for income tax and VAT compliance.
Ethiopia
Tax Identification Number: TIN
Notes: Issued by ERCA; used for VAT, withholding, and income tax.
Gabon
Tax Identification Number: NIF
Notes: Obligatory for tax compliance; issued by the General Directorate of Taxes.
Ghana
Tax Identification Number: TIN
Notes: Managed by GRA; required for all tax filings and payments.
Kenya
Tax Identification Number: PIN
Notes: Issued by KRA; mandatory for VAT, income tax, and customs.
Liberia
Tax Identification Number: TIN
Notes: Managed by LRA; used for all tax and financial reporting.
Madagascar
Tax Identification Number: NIF
Notes: Used for tax filings and commercial registration.
Mali
Tax Identification Number: NIF
Notes: Required for tax identification and customs activities.
Mauritania
Tax Identification Number: NIF
Notes: Used in fiscal declarations and invoicing.
Nigeria
Tax Identification Number: TIN
Notes: Issued by JTB/FIRS; essential for VAT, CIT, and WHT compliance.
Rwanda
Tax Identification Number: TIN
Notes: Mandatory for business registration and monthly declarations.
Réunion
Tax Identification Number: NIF
Notes: As a French department, follows French tax ID standards.
Sao Tome & Principe
Tax Identification Number: NIF
Notes: Issued by the tax authority; used for all business filings.
Senegal
Tax Identification Number: NIF
Notes: Assigned by DGID; necessary for VAT and company taxes.
Seychelles
Tax Identification Number: TIN
Notes: Issued by SRC; used across all tax obligations.
Sierra Leone
Tax Identification Number: TIN
Notes: Managed by NRA; needed for income tax and GST.
South Africa
Tax Identification Number: TRN
Notes: Issued by SARS; linked to income tax and VAT compliance.
South Sudan
Tax Identification Number: TIN
Notes: Required for formal businesses to engage in tax and customs systems.
Togo
Tax Identification Number: NIF
Notes: Used for commercial registration and tax returns.
Tunisia
Tax Identification Number: NIF
Notes: Issued by DGELF; used for VAT, tax filing, and social contributions.
Uganda
Tax Identification Number: TIN
Notes: Assigned by URA; required for all registered entities.
Zambia
Tax Identification Number: TIN
Notes: Used for both corporate and VAT compliance; managed by ZRA.
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