TAX IDENTIFICATION BY COUNTRIES

In Argentina, for tax purposes, a CUIT (Unique Tax Identification Code) is used for the
self-employed or independent workers. For dependent employees, there is the CUIL.
Unique Labor Identification Code). Both (CUIT and CUIL) are based on the DNI (National Identity Document)
of identity).

In Bolivia, Colombia, El Salvador, and Guatemala, it is called NIT (Tax Identification Number).

In Brazil, it is called CPF (Cadastro de Pessoa Física).

In Venezuela, it is called RIF (Unique Registry of Tax Information)

In Chile, the number used is the RUT (Unique Tax Role), which, in the case of individuals,
it matches the RUN (Unique National Role).

In the Dominican Republic, it is called RNC National Taxpayer Registry.

In Uruguay, the RUT (Unique Tax Registration) is also used.

In Spain, it is done through the NIF (Tax Identification Number), which is based on the DNI (National Identity Document)
national identity) when it comes to nationals and in the NIE (Foreigner Identification Number) in the
case of non-nationals; and through the CIF Tax identification code for the case of legal entities,
which is assigned by the tax administration to entities with legal personality and to those
entities that, even lacking it, are listed in section 4 of article 35 of the General Law
Tax Law (LGT).

In the United States, the number used is the SSN (Social Security Number). The
Taxpayers who do not have an SSN must use a TIN (Taxpayer Identification Number)
Taxpayer Identification.

In Mexico, the Tax Administration System (SAT) is dependent on the Ministry of Finance and Public Credit.
The Public Revenue Service assigns each taxpayer a key in the Federal Taxpayers Registry (RFC). The RFC
four letters are formed in individuals by taking two letters from the paternal surname, one from
maternal surname, and one from the name plus the taxpayer's date of birth in the format yymmdd and
finally carries two to three characters intended to avoid homonyms known as homoclave and for
The legal entities take the first four letters from the name of the company and four characters.
numbers obtained from the date the company was legally established plus the homoclave. The people
those who make tax payments directly are also given a tax identification certificate by the SAT
establishing the identity of the taxpayer. People who make their payments indirectly
The employer is the one who makes the payments for the beneficiaries of Social Security services with NSS.
made known its RFC within its payroll receipts that contain both RFC and NSS (Social Security Number)
Social Security.

In Panama, Paraguay, Peru, and Ecuador it is called RUC (Single Taxpayer Registry).

In Guatemala, it is called Unified Tax Registry (RTU). By provision of the Tax Law
Value Added Tax (VAT), Income Tax Law (ISR) and Tax Code, every person
Anyone who is economically active must register. The Superintendency of Tax Administration (SAT) is the
in charge of registering individuals, legal entities, and 'special situations', this means those
taxpayers who, without being individuals (for example: trusts, co-ownership, partnership contracts
in participation, the undivided inheritances, etc.) are liable to fulfill tax obligations of
material or formal nature and to be able to legalize a company.

CEE Designation and structure of identification numbers for intra-community operations

of VAT:

IVA MwSt. = Mehrwertsteuer / USt. = Umsatzsteuer

DE In German: NIF-VAT USt-IdNr. = UID-No. = Value Added Tax Identification Number
Germany Germany Value Added Tax Number
DE999999999 = DE + 1 block of 9 numeric digits.
IVA USt = Umsatzsteuer
AT In German (from):
NIF-IVA UID = Value Added Tax Identification Number
Austria Austria
ATU99999999 = AT + 1 block with a 'U' followed by 8 numeric digits.
BE In French (fr): VAT = Value Added Tax
Belgium Belgium NIF-IVA [Link] = Numéro d’identification de TVA
 In Dutch VAT Value Added Tax (BTW = Tax on Added Value)
(nl):
Belgium NIF-IVA BTW-Nr. = BTW Nummer
In German (from): VAT = Value Added Tax
Belgium NIF-IVA VAT ID = Value Added Tax Identification Number
BE9999999999 = BE + 1 block of 10 numeric digits, the first being '0' or '1'.
In Bulgarian (bg): VAT = Value Added Tax
BG
България NIF-IVA VAT ID = VAT identification number
Bulgaria
Bulgaria BG9999999999 = BG + 1 block of 9 or 10 numeric digits.
IVA DPH = Daň z přidané hodnoty
CZ En checo (cs): NIF-IVA VAT number = Tax identification number
Rep. Czech Republic
CZ9999999999 = CZ + 1 block of 8, 9 or 10 numeric digits.
In Greek (the): VAT = Value Added Tax
CY
Κύπρος VAT Registration Number
Cyprus
Cyprus CY99999999L = CY + 1 block of 8 numeric digits and at the end 1 letter.
IVA Moms = Merværdiafgift
DK In Danish (da): NIF-IVA SE-Nr = Starmregister for Erhvervsdrivende / Moms-Nr.=
Denmark Mother's registration number
DK99 99 99 99 = DK + 4 blocks of 2 numeric digits.
In Slovak IVA DPH = Daň z pridanej hodnoty
SK
(sk): NIF-IVA VAT Identification Number = Tax Identification Number (VAT)
Slovakia
Slovakia SK9999999999 = SK + 1 block of 10 numeric digits.
VAT = Value Added Tax
YES In Slovenian (sl):
NIF-VAT ID for VAT = Identification number for VAT
Slovenia Slovenia
SI99999999 = SI + 1 block of 8 numeric digits.
VAT = Value Added Tax
ES En español (es): NIF-IVA NIF-IVA = Número de Identificación Fiscal a efectos del IVA
Spain Spain ESX9999999X = ES + 1 block of 9 characters (first and last: letter o
digits, remainder: only digits.
IVA km = käibemaks
EE In Estonian (et):
NIF-IVA KMKR-number = Value Added Tax registration number
Estonia Estonia
EE999999999 = EE + 1 block of 9 numeric digits.
En finés (fi): IVA ALV = Arvonlisävero / Moms = Mervärdesskatt
FI Finland NIF-IVA ALV-nro = Arvonlisäveronumero
Finland In Swedish (sv):
FI99999999 = FI + 1 block of 8 numeric digits.
Finland
VAT = Value Added Tax
FR In French (fr): NIF-IVA [Link] = Numéro d'identification TVA
France France FRXX 999999999 = FR + 1 block of 2 characters and another of 9 digits
numerical.
VAT = Value Added Tax
THE In Greek (the): NIF-VAT Tax Identification Number = Value Added Tax Registration Number
Greece Ελλάδα Mitroou FPA)
EL999999999 = EL + 1 block of 9 numerical digits.
IVA ÁFA = általános forgalmi adó
HU In Hungarian (hu): NIF-IVA Community tax number
Hungary Hungarian
HU99999999 = HU + 1 block of 8 numeric digits.
In Irish (ga): IVA CBL = Cáin Bhreisluacha
Ireland NIF-VAT
IE In English (in): IVA VAT = Value added tax
Ireland Ireland NIF-IVA VAT reg no = Value added tax identification number
IE9S99999L = IE + 1 block of 8 digits. "S" can be a letter (A-Z), digit (0-
9); "+" or "*".
IVA IVA = Imposta sul Valore Aggiunto
IT In Italian NIF-IVA VAT No. = VAT registration number / VAT code / VAT number
Italy Italy VAT
IT99999999999 = IT + 1 block of 11 numeric digits.
IVA PVN = Pievienotās vērtības nodoklis
LV En letón (lv):
NIF-IVA VAT number = VAT registration number
Latvia Latvia
LV99999999999 = LV + 1 block of 11 numeric digits.
LT In Lithuanian (lt): IVA PVM = Pridėtinės vertės mokestis
 NIF-IVA VAT payer code
Lithuania Lithuania
LT999999999999 = LT + 1 block of 9 or 12 numeric digits.
In French VAT = Value Added Tax
Luxembourg VAT Identification Number
In German (from): IVA MwSt. = Mehrwertsteuer
LU
Luxembourg Luxembourg NIF-VAT No. = Value Added Tax Number
In
Luxembourg: LU99999999 = LU + 1 block of 8 numeric digits.
Luxembourg
En maltés (mt): Value Added Tax (VAT)
Malta NIF-IVA Tax identification number on the value added
MT
In English (IN): VAT = Value added tax
Malta
Malta NIF-IVA VAT identification number
MT99999999 = MT + 1 block of 8 numeric digits.
VAT = Value Added Tax
In Dutch NIF-IVA VAT-No = VAT identification number / OB-Number =
NL
(nl): VAT number
Netherlands
Netherlands NL999999999B99 = NL + 1 block of 12 characters, with the tenth always being
B
IVA PTU = Podatek od towarów i usług
PL In Polish (pl):
NIF-IVA NIP = Tax identification number
Poland Poland
PL9999999999 = PL + 1 block of 10 numerical digits.
In Portuguese VAT = Value Added Tax
PT
(pt): NIF-IVA NIPC = Tax identification number for VAT purposes
Portugal
Portugal PT999999999 = PT + 1 block of 9 numeric digits.
IVA VAT = Value Added Tax
VAT registration number
GB In English (in):
United Kingdom GB999 9999 99 999 = GR + 3 blocks of 3, 4, and 2 numerical digits.
Group companies: + another 3 digits. / Gov. departments: GBGD999
Health authorities: GBHA999
VAT = Value Added Tax
RO In Romanian (ro):
NIF-IVA Tax registration code for VAT purposes
Romania Romania
RO999999999 = RO + 1 block of 2 to 10 numeric digits.
IVA Moms = Mervärdesskatt
NIF-IVA Moms No. = Mervärdesskatteregistreringsnummer
SE In Swedish (sv):
moms registration number
Sweden Sweden
SE999999999901 = 1 block of 12 numerical digits, the last two always
01