In Liechtenstein, the Tax Identification Number (TIN) is referred to as the PEID Nummer (Personenidentifikationsnummer). This unique identifier is essential for individuals and entities to comply with tax regulations, including income tax filings, VAT registration, and other official processes. All information provided in this guide is verified from official sources, ensuring accuracy and reliability.
Tax Identification Number Types
Liechtenstein utilizes the PEID Nummer as the sole TIN for both individuals and entities. There is no separate TIN for businesses or legal entities; the PEID Nummer serves all purposes.
TIN Format and Structure
- Format: The PEID Nummer consists of 4 to 12 digits, all numeric.
- Structure: The number is a continuous string without any separators or country code.
- Example:
123456789012
Note: The number may appear shorter if leading zeros are omitted.
Issuing Authority and Registration Process
- Issuing Authority: The PEID Nummer is issued by the Liechtenstein Office of Statistics (Amt für Statistik).
- Registration Process:
- Eligibility: Individuals and entities must be registered in Liechtenstein.
- Documents Required:
- Valid identification (e.g., passport or national ID).
- Proof of residence or business registration.
- Application Method: Applications are processed electronically.
- Fees: Specific fees may apply; refer to the official website for details.
- Processing Time: Typically, registration is completed within a few business days.
TIN Verification and Lookup
To verify a PEID Nummer, individuals and businesses can use the official online verification tool provided by the Liechtenstein Office of Statistics. This tool allows users to check the validity of a TIN in real-time.
Access the verification portal here: PEID Number Verification.
TIN and VAT Number Connection
In Liechtenstein, the PEID Nummer also serves as the VAT number. For VAT purposes, the number is formatted as follows:
- Format:
FL-1234.123.123-1 - Structure:
FL-: Country code for Liechtenstein.1234: First segment of the VAT number.123: Second segment.123: Third segment.-1: Checksum digit.
This format is used for VAT registration and related transactions.
Importance of Accurate TIN Validation
Accurate TIN validation is crucial for businesses and individuals to ensure compliance with tax regulations. Incorrect or invalid TINs can lead to delays in processing tax returns, penalties, and legal complications. Using official government databases for verification helps maintain the integrity of tax records and supports smooth business operations.