What is a TIN?
A TIN lets the tax authority track a taxpayer's filings and payments. Every country has its own system and name.
Examples by country
- United States: Employer Identification Number (EIN) for businesses; Social Security Number (SSN) or ITIN for individuals.
- Nigeria: a TIN issued by the Federal Inland Revenue Service, increasingly linked to the Corporate Affairs Commission registration.
- United Kingdom: Unique Taxpayer Reference (UTR) and VAT registration number.
- European Union: national tax numbers plus VAT numbers that can be checked on the EU's VIES system.
- India: Permanent Account Number (PAN) and GSTIN.
When a business needs one
- Registering for income tax, VAT or sales tax
- Issuing tax-compliant [invoices](/glossary/invoice)
- Running [payroll](/glossary/payroll)
- Opening a business bank account
- Bidding for government contracts
- Receiving payments where [withholding tax](/glossary/withholding-tax) applies
Tips
- Show the correct TIN or VAT number on invoices where required.
- Verify supplier and customer tax numbers to avoid compliance problems.
- Keep TIN records secure; they can be misused for identity fraud.