ANNEX ISupplementary provisions
ANNEX I Format of the relevant unique identification number in each Member State 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) Personal registration number (CPR number) 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