Member State

Legal person

Natural person

ID number type

ID number format

ID number type

ID number format

Austria

If registered:

Firmenbuchnummer (https://www.justiz.gv.at/web2013/html/default/8ab4a8a422985de30122a90fc2ca620b.de.html)

Maximum: six digits plus one check letter

If not registered:

Umsatzsteuer-Identifikations-Nummer (UID-Nummer) (https://www.bmf.gv.at/steuern/selbststaendige-unternehmer/umsatzsteuer/UID-und-ZM.html)

—

Belgium

KBO/BCE number (KBO = KruispuntBank van Ondernemingen; BCE = Banque-Carrefour des Entreprises)

http://economie.fgov.be/nl/ondernemingen/KBO/#.VlbmZpYcTcu

0 + VAT number (0XXX.XXX.XXX)

KBO/BCE number (KBO, KruispuntBank van Ondernemingen; BCE, Banque-Carrefour des Entreprises)

http://economie.fgov.be/nl/ondernemingen/KBO/#.VlbmZpYcTcu

10 digits (0 + 9 digit- VAT number)

Bulgaria

Unified Identification Code' as regulated by Art. 23, para. 1 of the Bulgarian Commercial Register Act.

9 digits

Unified Identification Code' as regulated by Art. 23, para. 1 of the Bulgarian Commercial Register Act.

9 digits

Croatia

OIB

(fiscal number; Osobni identifikacijski broj — Personal Identification Number)

11 digits

(10 random digits + 1 check digit)

OIB

(fiscal number; Osobni identifikacijski broj — Personal Identification Number)

11 digits

(10 random digits + 1 check digit)

Cyprus

Tax Identification Number (TIN)

https://ec.europa.eu/taxation_customs/tin/tinByCountry.html

8 digits and 1 letter (e.g: 99999999L)

Tax Identification Code (TIC)

https://ec.europa.eu/taxation_customs/tin/tinByCountry.html

8 digits and 1 letter (the first digit is always zero)

Czech Republic

Personal identification number (Identifikační číslo osoby (IČO))

8 digits (e.g.:12345678)

Personal identification number (Identifikační číslo osoby (IČO))

8 digits (e.g. 12345678)

Denmark

Company registration number (CVR number)

8-digit number (e.g. 12345678)

For sole proprietorship: Company registration number (CVR number)

For other natural persons than sole proprietorships: Personal registration number (CPR number)

8 digit number in the format 12345678

10 digit number in the format 123456-7890

Estonia

Company registry code, accessible at the Company Commercial Registry website. https://ariregister.rik.ee/index?lang=eng

8-digit number

Personal identification code (ID code)

Personal identification code (ID code)

Finland

Local business ID (https://www.ytj.fi/en/index/businessid.html)

or

international VAT number

Local business ID: 7 digits, a dash and a control mark, e.g. 1234567-8

VAT number: 8 digits — e.g. FI12345678

—

—

France

SIREN

9 digits

SIREN

9 digits

Germany

If registered:

Handelsregisternummer (HReg-Nr.) (Commercial Register-number; https://www.handelsregister.de/rp_web/mask.do), incl. place of registration

HRA; HRB; GnR; PR;VR

HRA xxxx

HRB xxxx

GnR xxxx

PR xxxxx

VR xxxx

Choose the applicable format, depending on the (legal) person type, followed by a number with different length

If not registered:

Umsatzsteuer-Identifikationsnummer (USt-IdNr.) (http://www.bzst.de/DE/Steuern_International/USt_Identifikationsnummer/Merkblaetter/Aufbau_USt_IdNr.html?nn=19560)

(VAT-number)

DExxxxxxxxx

followed by a 9 digit number

Greece

Tax Identification Number (TIN — ΑΦΜ)

https://ec.europa.eu/taxation_customs/tin/pdf/en/TIN_-_country_sheet_EL_en.pdf

9 digits

Tax Identification Number (TIN — ΑΦΜ)

https://ec.europa.eu/taxation_customs/tin/pdf/en/TIN_-_country_sheet_EL_en.pdf

9 digits

Hungary

Company registration number

Numbers (##-##-######)

Register number of private entrepreneurs

Company registration number for sole proprietorships

Numbers (########);

Numbers (##-##-######)

Iceland

—

—

—

—

Ireland

Company registration number

https://www.cro.ie/

6 digits

—

—

Italy

Registration number

5 digits

Fiscal code, available on the website of the OAM (Organismo per la Gestione degli Elenchi degli Agenti in Attivita' Finanziaria e dei Mediatori Creditizi):

https://www.organismo-am.it/elenco-agenti-servizi-di-pagamento

Alphanumerical code of 16 characters (‘SP’ followed by digits)

Latvia

Tax registration number (http://www.csb.gov.lv/en/node/29890)

11 digits

Personal ID number (XXXXXX-XXXXX), or if person is a tax payer — individual entrepreneur, tax registration number (http://www.csb.gov.lv/en/node/29890)

Tax registration number: 11 digits

Liechtenstein

If available, the Legal Entity Identifier of the entity, or if not available:

Commercial register number (Handelsregister-Nummer)

Prefix FL + 11 digits (FL-XXXX.XXX.XXX-X).

Personenidentifikationsnummer (Personal Identification Number)

Maximum 12 digits

Lithuania

Company code from the Register of Legal Entities managed by the Centre of Registers of the Republic of Lithuania (http://www.registrucentras.lt/jar/p_en/);

or

9 digits (used to be 7 until 2004)

Taxpayer's code — Name and Surname (the taxpayer's code is identical to personal code; however, for data protection reasons it is not normally disclosed), or

Name and Surname (letters)

Luxembourg

Company registration number

The letter B followed by 6 digits (e.g. B 123456)

Social security number

13 digits (first 8 digits are the person's date of birth: YYYYMMDD)

Malta

Company registration number:

http://rocsupport.mfsa.com.mt/pages/default.aspx

The letter C followed by 5 digits — e.g. C 28938

Identity Card number OR Passport number:

http://www.consilium.europa.eu/prado/en/prado-documents/mlt/all/index.html

6 digits and a capital letter — Example: 034976M

OR

6 digits — e.g. 728349

Netherlands

Chamber of Commerce (KvK) number

8 digits

Chamber of Commerce (KvK) number

8 digits

Norway

Business Register Number (Organisation number)

9 digits (for example 981 276 957)

National identity number/D-number

11 digits (first 6 digits are the person's date of birth: DD.MM.YY.)

Poland

Polish NIP (numer identyfikacji podatkowej)

Polish NIP (numer identyfikacji podatkowej)

Portugal

Número de Identificação de Pessoa Coletiva (NIPC)

9 digits

Número de Identificação Fiscal (NIF)

9 digits

Romania

—

—

—

—

Slovak Republic

Identifikačné číslo organizácie/Company Registration Number (IČO)

8 digits

IČO — 00 000 000

Company Registration Number (IČO) is assigned to legal persons and entrepreneurs

http://slovak.statistics.sk/wps/portal/ext/Databases/register_organizacii/!ut/p/b1/jY7RCoIwGEafKPfPqdsuV-BcLGnJlu0mLCKEpl1E0dtn0m3Wd_fBOXCQRzXyXXNvz82t7bvm8v4-2zu9ZvM5FsCwo6DyyiTGrrA06QDsBmAhRZFQDcC0TEGJwm64IQQE-c-HLxPwy18i3x5C9DiGCKKE4pRzChnlLOYEbZEffWGMqbRzIF2cgyJYQmktQE4_wFT_CEwElkUfTugabP2s1OwFKhgzhg!!/dl4/d5/L2dBISEvZ0FBIS9nQSEh/

8 digits

IČO — 00 000 000

Slovenia

Identification (registration) number assigned by the Agency of the Republic of Slovenia for Public Legal Records and Related Services (www.ajpes.si)

10 digits

Identification (registration) number assigned by the Agency of the Republic of Slovenia for Public Legal Records and Related Services (www.ajpes.si)

10 digits

Spain

LEI code

In absence:

NIF (‘Número de Identificación Fiscal’) a.k.a tax identification number.

Further information about the structure of the tax ID number is available at the following links:

NIF (Legal Entities):

http://www.agenciatributaria.es/AEAT.internet/Inicio_es_ES/La_Agencia_Tributaria/Campanas/Censos__NIF_y_domicilio_fiscal/Empresas_y_profesionales__Declaracion_censal__Modelos_036_y_037/Informacion/NIF_de_personas_juridicas_y_entidades.shtml

It is composed of 20 characters as follows:

Characters 1-4: A 4-character prefix allocated uniquely to each LOU (Local Operating Unit).

Characters 5-6: 2 reserved characters set to zero.

Characters 7-18: Entity-specific part of the code generated and assigned by LOUs according to transparent, sound and robust allocation policies.

Characters 19-20: Two check digits as described in the ISO 17442 standard.

It is composed of 9 characters as follows:

a)  A letter providing information on its legal form:

A.  Corporations.

B.  Limited liability companies.

C.  General partnerships

D.  Limited partnerships

E.  Co-ownerships and inheritances in abeyance

F.  Cooperatives

G.  Associations

H.  Homeowners communities

J.  Civil corporations

N.  Foreign entities

P.  Local government

Q.  Public organisms

R.  Religious congregations and institutions

S.  Central government and autonomous regions bodies

U.  Joint ventures with legal personality

V.  Others not defined in the preceding list

W.  Permanent establishments settled by non-resident entities

b)  A random number of 7 digits.

c)  A letter or a number, depending on legal form (check code).

NIF (‘Número de Identificación Fiscal’), or tax identification number.

For Non-Resident Spanish Individuals, for Spanish Individuals under 14 and for Non-Resident Foreign Individuals doing transactions with tax transcendence:

For Foreign Individuals: NIE (‘Número de Identidad de Extranjero’).

Further information about the structure of the tax ID number is available at the following links:

NIF (Individuals) and NIE:

http://www.agenciatributaria.es/AEAT.internet/Inicio_es_ES/La_Agencia_Tributaria/Campanas/Censos__NIF_y_domicilio_fiscal/Ciudadanos/Informacion/NIF_de_personas_fisicas.shtml

It is composed of 9 characters:

8 digits and a final letter as check code at the end.

It is composed of a letter (‘L’ for Spanish Non-Residents, ‘K’ for under 14 and ‘M’ for Non-Resident Foreigners),

7 alphanumeric characters and a letter (check control)

It is composed of 9 characters: an initial letter, ‘X’, followed by 7 digits, and a final letter as check code.

Having exhausted the numerical capacity of the letter ‘X’, the sequence will be continued in alphabetical order (first with ‘Y’ and then ‘Z’).

Sweden

Registration number (www.bolagsverket.se)

NNNNNN-XXXX

Social Security Number

YYMMDD-XXXX

United Kingdom

Tax Identification Number (TIN)

https://ec.europa.eu/taxation_customs/tin/pdf/en/TIN_-_country_sheet_UK_en.pdf

Tax Identification Number (TIN)

https://ec.europa.eu/taxation_customs/tin/pdf/en/TIN_-_country_sheet_UK_en.pdf