Introduction
In the Republic of Moldova, the Tax Identification Number (TIN) is a critical element for individuals, businesses, and legal entities, serving as a unique identifier in tax compliance, business operations, and financial transactions. The TIN ensures accurate identification of taxpayers, facilitating efficient tax administration and adherence to legal obligations. All information provided in this guide is sourced from official government authorities, ensuring its accuracy and reliability.Taxation and Customs Union
Official TIN Types & Local Names
Moldova utilizes specific identification numbers for different taxpayer categories:
- Personal Identification Number (IDNP): Assigned to individuals, including citizens, foreign residents, and stateless persons.
- Identification Number of Organization (IDNO): Designated for legal entities and organizations.
These identifiers are mandated by the Moldovan Tax Code and are essential for tax-related activities.
TIN Format & Structure
Personal Identification Number (IDNP):
- Format: 13-digit numerical code.
- Structure:
- First digit: Indicates the type of entity (e.g., natural person).
- Next three digits: Represent the year of issuance.
- Following three digits: Code of the registrar’s office.
- Next five digits: Sequential registration number.
- Final digit: Checksum for validation.
Identification Number of Organization (IDNO):
- Format: 13-digit numerical code.
- Structure:
- First digit: Registry identifier.
- Next three digits: Year the code was assigned.
- Remaining digits: Unique identifier for the entity.
These structures are defined to maintain consistency and accuracy in taxpayer identification.
Issuing Authority
The State Tax Service (Serviciul Fiscal de Stat) is the official body responsible for issuing TINs in Moldova.
Registration Process
- Eligibility Criteria:
- Individuals: All citizens, foreign residents, and stateless persons with tax obligations.
- Businesses: All legal entities and organizations operating in Moldova.
- Required Documents:
- Individuals:
- Valid identification document (e.g., passport or national ID).
- Businesses:
- Founding documents of the company.
- Identification documents of the company’s representatives.
- Application Process:
- Individuals:
- Submit the application along with required documents to the Public Services Agency.
- Businesses:
- Submit founding documents to the Public Services Agency.
- Register for taxes with the State Tax Service to obtain the TIN.
- Fees and Processing Time:
- Processing times and any applicable fees are subject to the guidelines provided by the Public Services Agency and the State Tax Service.
It is advisable to consult the official websites or contact the respective authorities for the most current information.
TIN Verification & Lookup
Individuals and businesses can verify their TINs through the official platforms provided by the Moldovan government. Ensuring the accuracy of TINs is vital to prevent fraud, tax errors, and compliance risks. For verification services, refer to the State Tax Service’s resources.
Connection Between TIN & VAT Number
In Moldova, the TIN assigned to businesses also functions as the Value Added Tax (VAT) number upon registration for VAT purposes. The VAT number maintains the same 13-digit format as the TIN. Businesses exceeding the prescribed turnover threshold are required to register separately for VAT. Accurate VAT registration is crucial for compliance with Moldovan tax regulations.
Importance of TIN Compliance & Validation
Incorrect TIN usage can lead to significant consequences, including tax penalties and complications in financial transactions. Businesses must validate TINs before processing transactions to ensure compliance with tax laws and to mitigate risks associated with fraudulent activities. Adhering to proper TIN protocols supports the integrity of financial operations and maintains trust with tax authorities.
High-Authority & Verified References Only
All information in this guide is derived from official tax authority sources to ensure accuracy and reliability. For the most current and detailed information, please consult the State Tax Service of the Republic of Moldova.