Annex I Format of the relevant unique identification number in each Member State

If registered:

Firmenbuchnummer (https://www.justiz.gv.at/web2013/html/default/8ab4a8a422985de30122a90fc2ca620b.de.html)

If not registered:

Umsatzsteuer-Identifikations-Nummer (UID-Nummer) (https://www.bmf.gv.at/steuern/selbststaendige-unternehmer/umsatzsteuer/UID-und-ZM.html)

KBO/BCE number (KBO = KruispuntBank van Ondernemingen; BCE = Banque-Carrefour des Entreprises)

http://economie.fgov.be/nl/ondernemingen/KBO/#.VlbmZpYcTcu

KBO/BCE number (KBO, KruispuntBank van Ondernemingen; BCE, Banque-Carrefour des Entreprises)

http://economie.fgov.be/nl/ondernemingen/KBO/#.VlbmZpYcTcu

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)

Tax Identification Number (TIN)

https://ec.europa.eu/taxation_customs/tin/tinByCountry.html

Tax Identification Code (TIC)

https://ec.europa.eu/taxation_customs/tin/tinByCountry.html

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

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

Tax Identification Number (TIN — ΑΦΜ)

https://ec.europa.eu/taxation_customs/tin/pdf/en/TIN_-_country_sheet_EL_en.pdf

Tax Identification Number (TIN — ΑΦΜ)

https://ec.europa.eu/taxation_customs/tin/pdf/en/TIN_-_country_sheet_EL_en.pdf

Register number of private entrepreneurs

Company registration number for sole proprietorships

Numbers (########);

Numbers (##-##-######)

Company registration number

https://www.cro.ie/

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

If available, the Legal Entity Identifier of the entity, or if not available:

Commercial register number (Handelsregister-Nummer)

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

Company registration number:

http://rocsupport.mfsa.com.mt/pages/default.aspx

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

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

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:

1. a))

   A letter providing information on its legal form:

   1. A..

      Corporations.

   2. B..

      Limited liability companies.

   3. C..

      General partnerships

   4. D..

      Limited partnerships

   5. E..

      Co-ownerships and inheritances in abeyance

   6. F..

      Cooperatives

   7. G..

      Associations

   8. H..

      Homeowners communities

   9. J..

      Civil corporations

   10. N..

       Foreign entities

   11. P..

       Local government

   12. Q..

       Public organisms

   13. R..

       Religious congregations and institutions

   14. S..

       Central government and autonomous regions bodies

   15. U..

       Joint ventures with legal personality

   16. V..

       Others not defined in the preceding list

   17. W..

       Permanent establishments settled by non-resident entities

2. b))

   A random number of 7 digits.

3. 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’).

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