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: 24 May 2019 (Click here for breakdown of updates)

Albania_small Albania  Cayman Islands_small Cayman Islands  Gibraltar_small Gibraltar  Latvia_small Latvia Norway_small Norway  
 Andorra_small Andorra   Chile  Greece_small Greece  Lebanon_small Lebanon Oman_small Oman  
Anguilla_small Anguilla  China Greenland_smallGreenland Liechtenstein_small Liechtenstein Pakistan_small Pakistan South Africa_small South Africa
Antigua and Barbuda_small Antigua and Barbuda  Colombia Grenada_small Grenada Lithuania_small Lithuania
Panama_small Panama Spain_small Spain
 Argentina_small Argentina Cook Islands_small Cook Islands  Guernsey_small Guernsey  Luxembourg_small Luxembourg Peru_small Peru  
Aruba_small Aruba Costa Rica_small Costa Rica Hong Kong, China_small Hong Kong (China)
Macau Macao (China) Poland_small Poland Sweden_small Sweden
 Australia Croatia Croatia  Hungary Malaysia_small Malaysia Portugal_small Portugal Switzerland_small Switzerland
 Austria Curaçao flag Curaçao  Iceland Maldives_small Maldives  Qatar  Bahamas_small The Bahamas
Azerbaijan_small Azerbaijan Cyprus_small Cyprus  India Malta_small Malta Romania_small Romania Trinidad and Tobago_smallTrinidad and Tobago
Bahrain_small Bahrain Czech Republic_small Czech Republic
 Indonesia Marshall Islands_small Marshall Islands Russian Federation_small Russian Federation Turkey_small Turkey
Barbados_small Barbados  Denmark  Ireland Mauritius_small Mauritius St Kitts and Nevis flag Saint Kitts and Nevis Turks and Caicos Islands_small Turks and Caicos Islands
 Belgium Dominica_small Dominica Isle of Man_small Isle of Man Mexico_small Mexico Saint Lucia_small Saint Lucia United Arab Emirates_small United Arab Emirates
 Belize_small Belize Ecuador_small Ecuador  Israel Monaco_small Monaco Saint Vincent and the Grenadines_small Saint Vincent and the Grenadines United Kingdom_small United Kingdom
 Bermuda_small Bermuda  Estonia Italy_small Italy Montserrat_small Montserrat Samoa_small Samoa United States_small United States
 Faroe Islands  Japan Nauru_small Nauru San Marino_small San Marino Uruguay_small Uruguay
British Virgin Islands flag British Virgin Islands  Finland  Jersey_small Jersey  Netherlands_small Netherlands  Saudi Arabia_small Saudi Arabia  
Brunei Darussalam_small Brunei Darussalam France_small France EN                        France FR


New Zealand_small New Zealand Seychelles flag small Seychelles Vanuatu_small Vanuatu
 Bulgaria    Germany_small Germany Korea, Republic_small Korea Nigeria_small Nigeria Singapore_small Singapore  
 Canada    Ghana_small Ghana Kuwait_smallKuwait Niue_small Niue Sint Maarten flagSint Maarten  
        Slovak Republic_small Slovak Republic  
        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.