Anlage I

EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration Administrative cooperation and fight against fiscal fraud

Brussels, 20 July 2006

ACDT N° 008-EN-rev.2 TAXUD.D4(2006) DOC 2415-rev.2

WORKING DOCUMENT FOR OFFICIAL USE ONLY

WORKING GROUP ON ADMINISTRATIVE COOPERATION IN THE FIELD OF DIRECT TAXATION

TAX IDENTIFICATION NUMBER STRUCTURE

This document has been prepared on the basis of available information included in Member States' replies in order to give a quick overview on the different systems to make a TIN used within the EU.

Further annexes containing more details and examples will be arranged later.

MEMBER CENTRALISED STRUCTURE FORMAT STATE AVAILABILITY

AT-Austria 9999999991 1 block of 9 digits with Yes the last one as check digit.

BE-Belgium AAMMJJ XXX XX 1 block of 11 digits. The N/A first 6 digits concern the date of birth, the following 3 digits regard an order number and the last 2 digits form a control key.

CZ – Czech CZ99999999 The TIN number has N/A the significant form Republic CZ999999999(9) with the code prefix of the Czech Republic – CZ – and further 8 digits (for the legal entities), 9 or 10 digits (for individuals) – all numeral characters.

CY-Cyprus 99999999L 1 block of 8 digits and 1 N/A letter. The first 8 digits are numbers and one digit at the end is a letter calculated as a check digit. The first number indicates if the TIN is assigned to an individual or to a legal entity. For

1 9 : indicates a figure X ; indicates a letter AAMMJJ : indicates a date (year, month, day) MEMBER CENTRALISED STRUCTURE FORMAT STATE AVAILABILITY

individuals the first number is always 0 (zero). TIN in Cyprus is issued upon registration to the Tax Authority Data Base.

DE- 99999999999 1 block of maximum 11 N/A Germany digits, with the last one calculated as check digit and without left- hand zeros.

The individual TIN is built in a way, that there can't be made any conclusion to personal dates of the individual.

1 block of 10 digits. DK- DDMMYY-9999 From the left it is Yes Denmark constructed in the following way: the digits in the positions 1-2 indicate the day of birth of the person; the digits in the positions 3-4 indicate the months of birth of the person; the digits in the positions 5-6 indicate the year of the birth of the person, without indicating the century; the digits in the positions 7-10 form a serial number. These digits are often separated from the preceding digits by a "-"; The digit in the position 10 also indicates the gender of the person in MEMBER CENTRALISED STRUCTURE FORMAT STATE AVAILABILITY

the following way: An even number = female gender; An odd number = male gender. 1 block of eleven digits. EE-Estonia 99999999999 Yes

Yes EL-Greece 999999999 1 block of 9 digits, 8 Greece also suggests: "normal" and 1 "check digit". • Centralized development of a tool implementing the available validation rules/check, to confirm the validity as soon as a TIN and its country of origin are entered. • Distribution of such a tool to the competent authorities and paying agents of all Member States

ES-Spain 1) 99999999A 1) A regular TIN belonging to individuals with Spanish nationality is composed of 9 characters and digits with the following structure: - 8 digits. 2) X9999999A - One character M0000001A used for control L0000001A purposes. K0000001A 2) Other TIN belonging to specific types of individuals, as well as foreign citizens MEMBER CENTRALISED STRUCTURE FORMAT STATE AVAILABILITY

with a Spanish identity card, are composed of a string of 9 characters and digits with the following structure: - One character describing the type of individual. - 7 digits. - One character used for control purposes.

FI-Finland DDMMYY(+,- 1 block of 11 digits as N/A ,A)9999 follows: Date of birth DDMMYY Punctuation mark (+, -, A) 9999999-9 Individual number NNN Checking mark C For example:

131052-308T or 240601A123J or 121299+9996

The company code is a block of seven digits – and one check digit (NNNNNNN-T where NNNNNNN is the number of order and T is the check digit).

FR-France France doesn't have a N/A TIN.

GB-United UTR: 99999 99999 The UK doesn't have a Yes TIN but two quasi TIN MEMBER CENTRALISED STRUCTURE FORMAT STATE AVAILABILITY

Kingdom NINO: AB999999A as follows:

1. UTR (Unique Taxpayer Reference) which usual format is 11 characters in the format 1-5 numeric, 6 space, 7- 11 numeric; 2. NINO (National Insurance Number) which usual format is 9 characters: position 1&2 are letters (but not D,F,I,O,Q,U or V or combinations FY,GB,NK or TN) 3 to 8 numbers, final character A,B,C,D, or a space. Tax authorities in the UK have indicated that they would accept this last number.

HU – 9999999999 For the Savings Yes Hungary Directive this is HU's unique taxpayer number. All of the characters are numeric (at the person in the following way:

An even number = female gender; An odd number = male gender.

IE-Ireland 9999999A(W) Seven numeric digits Yes followed by either one or two letters. If there are two letters, the second one is a "W". The first letter is MEMBER CENTRALISED STRUCTURE FORMAT STATE AVAILABILITY

calculated by an algorithm as a check digit.

IT-Italy LLLLLLxxLxxLxxxL The tax code of N/A individuals is made of an alphanumeric block of 16 characters. X is a number from 0 to 9; L is a letter of the alphabet.

1 block of 11 digits. LT- 99999999999 From the left is it is N/A Lithuania constructed in the following way: The digit in the position 1 indicates gender of the person in the following

way: An even number = female gender; An odd number = male gender; 9999999999 The digits in positions 2- 3 indicate the year of the birth of the person without indicating the century; The digits in positions 4- 5 indicate the month of the birth of the person; The digits in positions 6- 7 indicate the day of the birth of the person; The digits in positions 8- 10 form the sequence number; The digit in the position 11 forms check number. TIN of 10 digits concern individuals, who don’t have TIN of 11 digits. MEMBER CENTRALISED STRUCTURE FORMAT STATE AVAILABILITY

LU- In Luxembourg there is N/A Luxembourg no tax identification number (TIN) in use.

Yes. LV-Latvia DDMMYYXXXXX DDMMYY is the date of birth;

X is a number from 0 to 9.

MT-Malta 999A The TIN is the Identity Yes Card Number of the individual. Numbers A web service is 999999999 (minimum of 3) + letter available and can be (M,G,A,P,L,H,B or Z). accessed (in secure authentication mode) Those persons who do and will provide a not have a Maltese valid response for a Identity Card will be TIN number issued a TIN by the provided against part Inland Revenue of the name or Department. This is a surname. nine digit number with the last two digits being a check digit.

NL- 999999999 1 block of 8 or 9 digits. Yes Netherlands If the TIN number consists of 8 digits, you must place a "0" in front of it first.

PL-Poland 9999999999 1 block of 10 digits with Yes the last one calculated by an algorithm as check digit.

1 block of 9 digits with PT-Portugal 999999999 the last one calculated Yes by algorithm as check digit. MEMBER CENTRALISED STRUCTURE FORMAT STATE AVAILABILITY

Yes. SE-Sweden YYMMDD-NNNX YYMMDD is the date of birth; NNN is a birth number; X is a check digit. The birth number is odd for men and even for women. The check digit is calculated automatically on the basis of the date of birth and the birth number.

SI-Slovenia 99999999 1 block of a random Yes eight-digit number (first digit cannot be 0). The eighth digit is a control number.

Yes SK-Slovakia 9999999999 1 block of 10 digits, divisible by 11.

Hinweis: Soweit noch keine Steuer-Identifikationsnummer vergeben wurde, ist die Einkommensteuernummer einzutragen.