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: 17 November 2017

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Aruba_small Aruba Cook Islands_small Cook Islands Guernsey_small Guernsey Luxembourg_small Luxembourg  Qatar  Bahamas_small The Bahamas
 Australia Costa Rica_small Costa Rica Hong Kong, China_small Hong Kong (China) Macau Macao (China) Romania_small Romania Trinidad and Tobago_smallTrinidad and Tobago
 Austria Croatia Croatia
 Hungary Malaysia_small Malaysia Russian Federation_small Russian Federation Turkey_small Turkey
Azerbaijan_small Azerbaijan 
Curaçao flag Curaçao  Iceland Malta_small Malta St Kitts and Nevis flag Saint Kitts and Nevis Turks and Caicos Islands_small Turks and Caicos Islands
 Bahrain_small Bahrain Cyprus_small Cyprus  India Marshall Islands_small Marshall Islands Saint Lucia_small Saint Lucia United Arab Emirates_small United Arab Emirates
 Barbados_small Barbados Czech Republic_small Czech Republic  Indonesia Mauritius_small Mauritius Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines United Kingdom_small United Kingdom
  Belgium  Denmark  Ireland Mexico_small Mexico Samoa_small Samoa United States_small United States
Belize_small Belize
Dominica_small Dominica Isle of Man_small Isle of Man Monaco_small Monaco San Marino_small San Marino Uruguay_small Uruguay
Bermuda_small Bermuda  Estonia

 Israel

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 Brazil  Faroe Islands Italy_small Italy Nauru_small Nauru Seychelles flag small Seychelles  
British Virgin Islands flag British Virgin Islands  Finland  Japan Netherlands_small Netherlands
Singapore_small Singapore  
Brunei Darussalam_small Brunei Darussalam France_small France Jersey_small Jersey New Zealand_small New Zealand Saint Martin Flag Icon ‌Sint Maarten  
 Bulgaria         Germany_small Germany Korea, Republic_small Korea Niue_small Niue Slovak Republic_small Slovak Republic  
 Canada     Ghana_small Ghana Kuwait_small Kuwait Norway_small Norway Slovenia_small Slovenia  

 

Disclaimer:

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.