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(EU) 2015/ 2366 Of 11.11.2017 ANNEX I Format of the relevant unique identification number in each Member State Legal person Natural person Member State ID number type ID number format ID number type ID number format EN If registered: If not registered: Firmenbuchnummer (https://www.justiz.gv. Maximum: six digits plus one Austria — at/web2013/html/default/ check letter Umsatzsteuer-Identifikations-Nummer (UID-Nummer) (https://www.bmf.gv. 8ab4a8a422985de30122a90fc2ca620b.de. at/steuern/selbststaendige-unternehmer/umsatzsteuer/UID-und-ZM.html) html) KBO/BCE number (KBO = KruispuntBank van Ondernemingen; BCE = Banque-Carrefour des KBO/BCE number (KBO, KruispuntBank van Ondernemingen; BCE, Official 0 + VAT number 10 digits (0 + 9 digit- Belgium Entreprises) Banque-Carrefour des Entreprises) (0XXX.XXX.XXX) VAT number) http://economie.fgov. http://economie.fgov.be/nl/ondernemingen/KBO/#.VlbmZpYcTcu be/nl/ondernemingen/KBO/#.VlbmZpYcTcu Jour nal Unified Identification Code' as regulated by of Unified Identification Code' as regulated by Art. 23, para. 1 of the Bulgarian Bulgaria Art. 23, para. 1 of the Bulgarian Commercial 9 digits 9 digits the Commercial Register Act. Register Act. European OIB 11 digits 11 digits OIB Croatia (fiscal number; Osobni identifikacijski broj — (10 random digits + 1 check (10 random di­ Union (fiscal number; Osobni identifikacijski broj — Personal Identification Number) Personal Identification Number) digit) gits + 1 check digit) Tax Identification Number (TIN) 8 digits and 1 letter Tax Identification Code (TIC) 8 digits and 1 letter (the Cyprus https://ec.europa.eu/taxation_ (e.g: 99999999L) https://ec.europa.eu/taxation_customs/tin/tinByCountry.html first digit is always zero) customs/tin/tinByCountry.html Personal identification number (Identifikační Czech Republic 8 digits (e.g.:12345678) Personal identification number (Identifikační číslo osoby (IČO)) 8 digits (e.g. 12345678) číslo osoby (IČO)) 8-digit number 10 digit number in the Denmark Company registration number (CVR number) Personal registration number (CPR number) (e.g. 12345678) format ‘123456-7890’ Company registry code, accessible at the L Personal identification Estonia Company Commercial Registry website. 8-digit number Personal identification code (ID code) 294/9 code (ID code) https://ariregister.rik.ee/index?lang=eng L Legal person Natural person 294/10 Member State ID number type ID number format ID number type ID number format Local business ID (https://www.ytj. Local business ID: 7 digits, fi/en/index/businessid.html) a dash and a control mark, Finland e.g. 1234567-8 — — or VAT number: 8 digits — e.g. EN international VAT number FI12345678 France SIREN 9 digits SIREN 9 digits HRA xxxx HRB xxxx If registered: GnR xxxx If not registered: Handelsregisternummer (HReg-Nr.) (Com­ Official Umsatzsteuer-Identifikationsnummer (USt-IdNr.) (http://www.bzst. DExxxxxxxxx mercial Register-number; https://www. PR xxxxx Germany de/DE/Steuern_International/USt_Identifikationsnummer/Merkblaetter/Aufbau_ followed by a 9 digit handelsregister.de/rp_web/mask.do), incl. place VR xxxx USt_IdNr.html?nn=19560) number of registration Jour Choose the applicable format, (VAT-number) HRA; HRB; GnR; PR;VR depending on the (legal) person nal type, followed by a number with different length of the European Tax Identification Number (TIN — ΑΦΜ) Tax Identification Number (TIN — ΑΦΜ) Greece https://ec.europa.eu/taxation_ 9 digits 9 digits customs/tin/pdf/en/TIN_-_country_sheet_EL_ https://ec.europa.eu/taxation_customs/tin/pdf/en/TIN_-_country_sheet_EL_en.pdf en.pdf Union Numbers (########); Register number of private entrepreneurs Hungary Company registration number Numbers (##-##-######) Numbers Company registration number for sole proprietorships (##-##-######) Iceland — — — — Company registration number Ireland 6 digits — — https://www.cro.ie/ 11.11.2017 Fiscal code, available on the website of the OAM (Organismo per la Gestione de­ Alphanumerical code of Italy Registration number 5 digits gli Elenchi degli Agenti in Attivita' Finanziaria e dei Mediatori Creditizi): 16 characters (‘SP’ fol­ https://www.organismo-am.it/elenco-agenti-servizi-di-pagamento lowed by digits) 11.11.2017 Legal person Natural person Member State ID number type ID number format ID number type ID number format Tax registration number (http://www.csb.gov. Personal ID number (XXXXXX-XXXXX), or if person is a tax payer — individual Tax registration number: Latvia 11 digits lv/en/node/29890) entrepreneur, tax registration number (http://www.csb.gov.lv/en/node/29890) 11 digits If available, the Legal Entity Identifier of the EN entity, or if not available: Prefix FL + 11 digits Liechtenstein Personenidentifikationsnummer (Personal Identification Number) Maximum 12 digits Commercial register number (Handelsregister- (FL-XXXX.XXX.XXX-X). Nummer) Company code from the Register of Legal Entities managed by the Centre of Registers 9 digits (used to be 7 un­ Taxpayer's code — Name and Surname (the taxpayer's code is identical to per­ Name and Surname (let­ Lithuania of the Republic of Lithuania (http://www. registrucentras.lt/jar/p_en/); til 2004) sonal code; however, for data protection reasons it is not normally disclosed), or ters) Official or Jour 13 digits (first 8 digits The letter B followed by 6 di­ Luxembourg Company registration number Social security number are the person's date of nal gits (e.g. B 123456) birth: YYYYMMDD) of the 6 digits and a capital let­ European Company registration number: ter — Example: The letter C followed by 5 di­ Identity Card number OR Passport number: 034976M Malta http://rocsupport.mfsa.com.mt/pages/default. gits — e.g. C 28938 http://www.consilium.europa.eu/prado/en/prado-documents/mlt/all/index.html aspx OR Union 6 digits — e.g. 728349 Netherlands Chamber of Commerce (KvK) number 8 digits Chamber of Commerce (KvK) number 8 digits 11 digits (first 6 digits Business Register Number (Organisation num­ 9 digits (for example Norway National identity number/D-number are the person's date of ber) 981 276 957) birth: DD.MM.YY.) Poland Polish NIP (numer identyfikacji podatkowej) Polish NIP (numer identyfikacji podatkowej) Número de Identificação de Pessoa Coletiva Portugal 9 digits Número de Identificação Fiscal (NIF) 9 digits (NIPC) L 294/11 Romania — — — — L Legal person Natural person 294/12 Member State ID number type ID number format ID number type ID number format Company Registration Number (IČO) is assigned to legal persons and entrepre­ neurs http://slovak.statistics.sk/wps/portal/ext/Databases/register_organizacii/! Identifikačné číslo organizácie/Company 8 digits ut/p/b1/jY7RCoIwGEafKPfPqdsuV-BcLGnJlu0mLCKEpl1E0dtn0m3Wd_ 8 digits Slovak Republic EN Registration Number (IČO) IČO — 00 000 000 fBOXCQRzXyXXNvz82t7bvm8v4- IČO — 00 000 000 2zu9ZvM5FsCwo6DyyiTGrrA06QDsBmAhRZFQDcC0TEGJwm64IQQE-c- HLxPwy18i3x5C9DiGCKKE4pRzChnlLOYEbZEffWGMqbRzIF2cgyJYQmktQE4_ wFT_CEwElkUfTugabP2s1OwFKhgzhg!!/dl4/d5/L2dBISEvZ0FBIS9nQSEh/ Identification (registration) number assigned by the Agency of the Republic of Slovenia for Identification (registration) number assigned by the Agency of the Republic of Slovenia 10 digits 10 digits Public Legal Records and Related Services Slovenia for Public Legal Records and Related Services (www.ajpes.si) (www.ajpes.si) Official Jour It is composed of 20 characters nal as follows: It is composed of 9 char­ of Characters 1-4: A 4-character acters: the prefix allocated uniquely to 8 digits and a final letter each LOU (Local Operating European Unit). as check code at the end. LEI code Characters 5-6: 2 reserved It is composed of a letter In absence: characters set to zero. (‘L’ for Spanish Non-Resi­ dents, ‘K’ for under 14 Union NIF (‘Número de Identificación Fiscal’) a.k.a NIF (‘Número de Identificación Fiscal’), or tax identification number. Characters 7-18: Entity-specific and ‘M’ for Non-Resident tax identification number. part of the code generated and For Non-Resident Spanish Individuals, for Spanish Individuals under 14 and for Foreigners), Further information about the structure of the assigned by LOUs according to Non-Resident Foreign Individuals doing transactions with tax transcendence: 7 alphanumeric charac­ tax ID number is available at the following transparent, sound and robust For Foreign Individuals: NIE (‘Número de Identidad de Extranjero’). ters and a letter (check links: allocation policies. Spain Further information about the structure of the tax ID number is available at the control) NIF (Legal Entities): Characters 19-20: Two check following links: digits as described in the It is composed of 9 char­ http://www.agenciatributaria.es/AEAT. ISO 17442 standard. NIF (Individuals) and NIE: acters: an initial letter, internet/Inicio_es_ES/La_Agencia_ ‘X’, followed by 7 digits, http://www.agenciatributaria.es/AEAT.internet/Inicio_es_ES/La_Agencia_ Tributaria/Campanas/Censos__NIF_y_ It is composed of 9 characters Tributaria/Campanas/Censos__NIF_y_domicilio_ and a final letter as domicilio_fiscal/Empresas_y_profesionales__ as follows: check code. fiscal/Ciudadanos/Informacion/NIF_de_personas_fisicas.shtml Declaracion_censal__Modelos_036_y_ a) A letter providing informa­ Having exhausted the 037/Informacion/NIF_de_personas_juridicas_ tion on its legal form: numerical capacity of y_entidades.shtml A. Corporations. the letter ‘X’, the se­ quence will be continued B. Limited liability com­ in alphabetical order panies. (first with ‘Y’ and then 11.11.2017 C. General partnerships ‘Z’). 11.11.2017 Legal person Natural person Member State ID number type ID
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