Tax identification numbers (TINs)

This section provides an overview of domestic rules in the jurisdictions listed below governing the issuance, structure, use and validity of Tax Identification Numbers (“TIN”) or their functional equivalents.  The jurisdiction-specific information the TINs is split into a section for individuals and a section for entities and can be accessed by clicking on the name of the jurisdiction below. Each jurisdiction has provided the OECD Secretariat with input on its current rules in relation to the issuance, structure, use and validity of its TINs. While the jurisdictions and the OECD endeavour to keep the information as accurate and up to date as possible, the information in this section is to be considered as preliminary guidance only. If further questions in relation to a TIN arise, it is recommended that the tax administration of the relevant jurisdiction be contacted directly. 


 Last updated: 1 April 2016

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Andorra_small Andorra  Chile Gibraltar_small Gibraltar Kuwait_small ‌Kuwait Poland_small Poland Spain_small Spain
Anguilla_small Anguilla  China Greece_small Greece Latvia_small Latvia Portugal_small Portugal Sweden_small Sweden
Antigua and Barbuda_small Antigua and Barbuda  Colombia  Greenland Liechtenstein_small Liechtenstein  Qatar Switzerland_small Switzerland
Argentina_small Argentina Cook Islands_small Cook Islands Grenada_small Grenada Lithuania_small Lithuania Romania_small Romania Bahamas_small The Bahamas
Aruba_small Aruba Costa Rica_small Costa Rica Guernsey_small Guernsey Luxembourg_small Luxembourg Russian Federation_small Russian Federation Trinidad and Tobago_small Trinidad and Tobago
 Australia Croatia Croatia Hong Kong, China_small Hong Kong (China) Macau Macao (China) St Kitts and Nevis flag Saint Kitts and Nevis Turkey_small Turkey
 Austria Curaçao flag Curaçao  Hungary Malaysia_small Malaysia Saint Lucia_small Saint Lucia Turks and Caicos Islands_small Turks and Caicos Islands
Barbados_small Barbados Cyprus_small Cyprus  Iceland Malta_small Malta Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines United Arab Emirates_small United Arab Emirates
 Belgium Czech Republic_small Czech Republic  India Marshall Islands_small Marshall Islands Samoa_small Samoa United Kingdom_small United Kingdom
Belize_small Belize  Denmark  Indonesia Mauritius_small Mauritius San Marino_small San Marino United States_small United States
Bermuda_small Bermuda Dominica_small Dominica Jersey_small Jersey Mexico_small Mexico Saudi Arabia_small Saudi Arabia Uruguay_small Uruguay
 Brazil  Estonia  Ireland Monaco_small Monaco Seychelles flag small Seychelles  
British Virgin Islands flag British Virgin Islands Faroe Islands Isle of Man_small Isle of Man Montserrat_small Montserrat Singapore_small Singapore  
Brunei Darussalam_small Brunei Darussalam  Finland  Israel Netherlands_small Netherlands Saint Martin Flag Icon ‌Sint Maarten  
Bulgaria France_small France Italy_small Italy New Zealand_small New Zealand Slovak Republic_small Slovak Republic  
 Canada EN                       Canada FR Germany_small Germany  Japan Niue_small Niue Slovenia_small Slovenia  



The jurisdiction-specific information published on the OECD AEOI Portal do not necessarily reflect the views of the OECD. While the AEOI Portal is run by the OECD, each jurisdiction is responsible for its jurisdiction-specific content and links to its own pages. The information in this section is (i) of a general nature only and not intended to address the specific circumstances of any particular individual or entity, (ii) not necessarily comprehensive, complete, accurate or up to date, (iii) sometimes linked to external sites over which the OECD has no control and for which the OECD assumes no responsibility and (iv) not professional or legal advice. If you need specific advice, you should always consult a specialist.