Where to find TINs? en – English TAX IDENTIFICATION NUMBERS (TINs) Subject sheet: where to find TINs? 1. AT – Austria ................................................................................................................................ 2 2. BE – Belgium ............................................................................................................................... 2 3. BG – Bulgaria .............................................................................................................................. 3 4. CY – Cyprus ................................................................................................................................ 6 5. CZ – Czech Republic .................................................................................................................. 7 6. DE – Germany ........................................................................................................................... 10 7. DK – Denmark ........................................................................................................................... 12 8. EE – Estonia .............................................................................................................................. 13 9. EL – Greece .............................................................................................................................. 16 10. ES – Spain .............................................................................................................................. 19 11. FI – Finland ............................................................................................................................. 21 12. FR – France ............................................................................................................................ 22 13. HR – Croatia ............................................................................................................................ 25 14. HU – Hungary .......................................................................................................................... 28 15. IE – Ireland .............................................................................................................................. 31 16. IT – Italy ................................................................................................................................... 32 17. LT – Lithuania .......................................................................................................................... 33 18. LU – Luxemburg ...................................................................................................................... 35 19. LV – Latvia .............................................................................................................................. 36 20. MT – Malta .............................................................................................................................. 37 21. NL – The Netherlands ............................................................................................................. 38 22. PL – Poland ............................................................................................................................. 42 23. PT – Portugal .......................................................................................................................... 46 24. RO – Romania ......................................................................................................................... 48 25. SE – Sweden ........................................................................................................................... 53 26. SI – Slovenia ........................................................................................................................... 56 27. SK – Slovakia .......................................................................................................................... 59 28. UK – United Kingdom .............................................................................................................. 61 29. Legal notice .................................................................................................................................... 62 Version 13/05/2019 18:47:00 1/62 Where to find TINs? en – English 1. AT – Austria TIN are not reported on official documents of identification: no TIN cards are issued. TIN numbers can be found on tax assessments in the right upper corner on the first page. Other documentation is possible: no standard form is foreseen. 1.1. Tax assessment: model TIN 2. BE – Belgium The "Numero National" (NN) appears in the following documents: 2.1. Official identity card (back side) only for Belgians citizens (Carte d'identité officielle). Numéro national (TIN) Remark: the identity card does not necessarily have to contain the TIN. Version 13/05/2019 18:47:00 2/62 Where to find TINs? en – English 2.2. Social Security Card (Carte de sécurité sociale (carte SIS)) Numéro national (TIN) 2.3. Residence card & car register certificate for foreign residents in Belgium These documents are not official documents of identification, nevertheless they contain TINs. Numéro national (TIN) 3. BG – Bulgaria TINs are reported on the following official documents of identification: 3.1. Passport (ПАСПОРТ) Personal Identification Number (TIN) Version 13/05/2019 18:47:00 3/62 Where to find TINs? en – English 3.2. Identity card (ЛИЧНА КАРТА) Last name First name Personal Identification Number (TIN) Date of birth Place of birth Address 3.3. Driving license (СВИДЕТЕЛСТВО ЗА УПРАВЛЕНИЕ НА МПС) Last name First name Date and place of birth Personal Identification Number (TIN) Version 13/05/2019 18:47:00 4/62 Where to find TINs? en – English 3.4. Certificate of Fiscal Residence Personal Identification Number or other identification number used as TIN Version 13/05/2019 18:47:00 5/62 Where to find TINs? en – English 4. CY – Cyprus 4.1. Official Revenue documents / forms / tax assessments TIN Version 13/05/2019 18:47:00 6/62 Where to find TINs? en – English 4.2. TIN certificate issued by the Inland Revenue Department upon request by the taxpayer TIN 5. CZ – Czech Republic TINs are reported on the following official documents of identifications. 5.1. Identity cards 5.1.1. Issued before 31/12/2000 (valid until the date stated on ID) Personal number (TIN) Version 13/05/2019 18:47:00 7/62 Where to find TINs? en – English 5.1.2. Issued after 1/1/2005 (valid until the date stated on ID) Personal number (TIN) 5.1.3. Issued after 1/1/2012 (valid until the date stated on ID) Personal number (TIN) ) Personal number (TIN) Version 13/05/2019 18:47:00 8/62 Where to find TINs? en – English 5.2. Passports 5.2.1. Issued from 1/7/2000 to 15/3/2005 (valid for 10 years and 5 years for persons younger than 15) Personal number (TIN) 5.2.2. Issued from 16/3/2005 to 31/8/2006 (valid for 10 years and 5 years for persons younger than 15) Personal number (TIN) 5.2.3. Issued after 1/9/2006, valid for 10 years (5 years for persons younger than 15) Personal number (TIN) Version 13/05/2019 18:47:00 9/62 Where to find TINs? en – English 5.3. Driving licences 5.3.1. Issued from 1. 5. 2004, newly issued from 19. 1. 2013 Personal number (TIN) 6. DE – Germany TINs are not reported on official documents of identification, but they can be found as follows: Version 13/05/2019 18:47:00 10/62 Where to find TINs? en – English 6.1. Identifikationsnummer (IdNr.).: The new TIN (Identifikationsnummer, IdNr.) can, for example, be found on the letter about the IdNr. (“Mitteilungsschreiben über die Zuordnung einer Identifikationsnummer“): (TIN) Available in English: Version 13/05/2019 18:47:00 11/62 Where to find TINs? en – English 7. DK – Denmark The CPR numbers (TIN) are reported on the following official documents of identification: 7.1. Passport (Pas) CPR Number (TIN) appears at the photo side of the passport. CPR (TIN) 7.2. Health Insurance card (Sundhedskort) CPR Number (TIN) appears at the front cover of the card CPR (TIN) 7.3. Driver licence (Kørekort) CPR (TIN) Version 13/05/2019 18:47:00 12/62 Where to find TINs? en – English 8. EE – Estonia TINs are reported on the following official documents of identification: 8.1. Passports: Isikukood (TIN) 8.2. Identity cards: 8.2.1. Estonian citizen identity card issued since 01/01/2002 Isikukood (TIN) Version 13/05/2019 18:47:00 13/62 Where to find TINs? en – English 8.2.2. Estonian citizen identity card issued since 03/09/2007 Isikukood (TIN) 8.2.3. Estonian citizen identity card issued since 01/01/2011 Isikukood (TIN) 8.3. Driving licences: 8.3.1. Issued after 01.10.2004 (valid until the date stated on ID under box 4b) Isikukood (box 4d) (TIN) Version 13/05/2019 18:47:00 14/62 Where to find TINs? en – English 8.3.2. Issued within the range of the years 1994-2004 (valid until the end of the year 2014) Isikukood (TIN) Version 13/05/2019 18:47:00 15/62 Where to find TINs? en – English 9. EL – Greece TINs are not reported on official documents of identification, but they can be found on: 9.1. “Tax Completeness Status” The "Tax Completeness Status" is produced by the Ministry of Finance upon the taxpayer’s request. The document is used to inform anybody who is concerned that the taxpayer has no tax obligations pending. NID/PASSPORT NO LAST NAME FIRST NAME RESIDENCE ADDRESS Version 13/05/2019 18:47:00 16/62 Where to find TINs? en – English 9.2. “Tax Refund Status” The "Tax Refund Status" is produced yearly by the Ministry of Finance to inform the taxpayer