Guideline / Switzerland

Switzerland Tax ID Number (TIN) Guide 

Introduction 

The Tax Identification Number (TIN) in Switzerland plays a vital role for individuals, businesses, and legal entities in the country. It is essential for tax compliance, business operations, and financial transactions. The TIN ensures accurate identification in tax reporting, social security processes, and government interactions. All information in this guide is sourced directly from official government authorities, ensuring complete accuracy and reliability. 

Official TIN Types & Local Names 

In Switzerland, there are different types of TINs for individuals and legal entities: 

Individuals 

  • AHV Number (Alters- und Hinterlassenenversicherung): 
    • This is the personal identification number assigned to individuals in Switzerland for social security purposes. It is also used as the TIN for individuals in the country. 
    • Local names: 
      • German: AHV-Nummer 
      • French: Numéro d’assuré AVS 
      • Italian: Numero d’assicurato AVS 

Businesses 

  • UID (Unternehmens-Identifikationsnummer): 
    • The UID is the Swiss Enterprise Identification Number, used for businesses and other legal entities to interact with Swiss authorities for tax and administrative purposes. 
    • Local name: 
      • German: Unternehmens-Identifikationsnummer (UID) 
      • French: Numéro d’identification des entreprises (UID) 
      • Italian: Numero di identificazione dell’impresa (UID) 

Foreign Entities or Non-Residents 

  • Non-residents or foreign entities must also acquire a TIN for tax purposes when conducting business or engaging in financial activities in Switzerland. The TIN used is typically the AHV number for individuals or the UID for businesses. 

All information here is derived directly from Swiss tax authorities, ensuring complete compliance with local requirements. 

TIN Format & Structure 

Individuals (AHV Number) 

  • Format: The AHV number consists of 13 digits formatted as 756.XXXX.XXXX.XX. 
  • Digits: The first three digits (756) represent Switzerland’s country code, while the remaining nine digits are randomly assigned to individuals. The final two digits are used as a check number. 
  • Example: 756.1234.5678.90. 

Businesses (UID Number) 

  • Format: The UID consists of 12 characters, structured as CHE-XXX.XXX.XXX. 
  • Digits: The CHE prefix denotes Switzerland, followed by a nine-digit number that uniquely identifies the entity. The last digit serves as a checksum. 
  • Example: CHE-123.456.789. 

The AHV and UID formats are designed to ensure proper identification and validation, providing a system for tracking tax obligations and business operations in Switzerland. 

Issuing Authority 

  • Individuals: The AHV number is issued by the Swiss Federal Social Insurance Office (AHV/AVS), which is responsible for administering social security numbers and ensuring their proper use for tax identification. 
    • Official Website: Swiss Federal Social Insurance Office 
  • Businesses: The UID is issued by the Swiss Federal Statistical Office (BFS), which manages the enterprise identification number system and ensures its proper application in business transactions. 
    • Official Website: Swiss Federal Statistical Office 

Registration Process 

Individuals (AHV Number) 

  • Eligibility: Swiss residents are automatically assigned an AHV number at birth. Foreign nationals receive their AHV number upon registration with the local municipal authorities. 
  • Required Documents: For foreign nationals, proof of identity, residence, and other relevant documentation may be required. 
  • Application Process: The AHV number is generally issued automatically by the Swiss Federal Social Insurance Office when an individual registers in Switzerland or upon birth in the country. 
  • Processing Time: The process is usually automatic, and the number is provided shortly after registration. 
  • Fees: No fees are involved in obtaining an AHV number. 

Businesses (UID Number) 

  • Eligibility: All businesses in Switzerland, including foreign entities, must register for a UID upon conducting any business operations in the country. 
  • Required Documents: Business registration details, proof of the legal status of the entity, and other relevant documents. 
  • Application Process: The UID is typically automatically assigned when a business registers in an official register (e.g., the Commercial Register). It can also be requested directly from the Swiss Federal Statistical Office (BFS). 
  • Processing Time: Registration usually takes a few days to a few weeks, depending on the type of entity. 
  • Fees: No fees are generally charged for UID assignment. 

TIN Verification & Lookup 

Individuals 

  • Verification: Currently, the AHV number is not publicly searchable online due to privacy protections. Verification is done internally by Swiss authorities. 
  • Method: Individuals must contact the Swiss Federal Social Insurance Office to verify their AHV number if needed for official use. 

Businesses 

  • Verification Portal: Businesses can verify their UID numbers through the official Swiss UID database. 
  • Portal Link: Swiss UID Verification 

It is crucial to ensure the correct TIN is used to avoid issues with tax compliance, and both individuals and businesses can verify their TINs through official channels. 

Connection Between TIN & VAT Number (If Applicable) 

In Switzerland, the TIN and VAT number are connected but are distinct identifiers. The VAT number is derived from the UID number but includes a specific suffix depending on the official language region (e.g., MWST in German, TVA in French). 

  • VAT Number Format: The VAT number is generally presented as CHE-XXX.XXX.XXX MWST/TVA/IVA, where the suffix reflects the local language. 
  • Separate Registration: Businesses must register separately for VAT purposes, even though the VAT number is based on the UID. If a business is VAT-registered, they will receive a VAT-specific number derived from their UID. 

Importance of TIN Compliance & Validation 

Using incorrect TINs can result in tax penalties, transaction issues, and difficulties in financial reporting. It is crucial for businesses and individuals to ensure their TIN is valid before processing transactions or filing tax returns. Verifying TINs helps to prevent fraud, administrative errors, and non-compliance with Swiss tax regulations. 

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