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Legal notice

  1. Disclaimer
  2. Rules on the protection of personal data and privacy
  3. Copyright notices

Disclaimer

The information published and the positions expressed on this European TIN Portal are those of the authors and do not necessarily reflect the views of the European Commission. While the European TIN Portal is run by the European Commission, responsibility for its content is shared: content pages are either "European" (where the Commission is responsible) or "national" (where each EU Member State is responsible for the content and links on its own pages).

The European Commission maintains this European TIN Portal to allow people subject to a specific tax reporting obligation imposed on them by European or national legislation to:

  • find out about national systems of identifying taxpayers – especially systems using Tax Identification Numbers (TINs) and
  • check whether the syntax (i.e. algorithm) of a TIN is valid or, when the specifications of the syntax (i.e. algorithm) are not available, whether the structure of the TIN is valid.
    The TIN online check module neither confirms the existence and actual allocation of a TIN nor the identity of a person – only that, on the basis of the specifications provided by the EU countries to the European Commission, the TIN specified corresponds to the general structure of TINs designed and in force in a country and the algorithm designed and in force in that country.

Any other use and any extraction and use of the information and data which is not in conformity with these objectives as well as the copyright notices and rules relating to the protection of personal data and privacy as described hereafter are strictly forbidden.

This information is:

  • of a general nature only and not intended to address the specific circumstances of any particular individual or entity;
  • not necessarily comprehensive, complete, accurate or up to date;
  • sometimes linked to external sites over which Commission departments have no control and for which the Commission assumes no responsibility;
  • not professional or legal advice (if you need specific advice, you should always consult a specialist).

Our goal is to keep this European TIN Portal and the TIN online check module timely and accurate. We will do our best to correct errors brought to our attention. EU countries will notify the European Commission of relevant changes as soon as possible, and the European Commission will update the relevant pages as soon as possible according to the existing planning for modifications and maintenance.

Please note that we cannot guarantee that a document available on-line exactly reproduces an officially adopted text. Only EU legislation published in paper editions of the EU Official Journal and national legislation published in compliance with applicable national legal provisions are deemed authentic.

It is our goal to minimise disruption caused by technical errors. However, some data or information on the European TIN Portal may have been created or structured in files or formats that are not error-free and we cannot guarantee that our service will not be interrupted or otherwise affected by such problems. The Commission accepts no responsibility with regard to such problems incurred as a result of using the European TIN Portal or any linked external sites.

This disclaimer is neither intended to limit the liability of the Commission in contravention of any requirements laid down in applicable national law nor exclude its liability for matters which may not be excluded under that law.

Protection of personal data and privacy

Commitment to user privacy

The policy on "protection of individuals with regard to the processing of personal data by the Community institutions" is based on EU Regulation 45/2001 on the protection of individuals/ processing of personal data . This general policy covers the EU's institutional websites, within the EU domain.

Although you can browse through most of these websites without giving any information about yourself, in some cases, personal information is required in order to provide the e-services you request.

Web sites that require such information treat it according to the policy described in the Regulation mentioned above and provide information about the use of your data in their specific privacy policy statements.

In this respect:

  • a controller determines the purposes and means of the processing of personal data and ensures conformity of the specific e-service with the privacy policy;
  • Within each Institution, a Data Protection Officer ensures that the provisions of the Regulation are applied and advises controllers on fulfilling their obligations (art. 24 of the Regulation);
  • The independent supervisory authority for all Institutions is the European Data Protection Supervisor (arts. 41 to 45 of the Regulation).

The EU's institutional websites within the eu domain link to third party sites. Since we do not control them, we encourage you to review their privacy policies.

TIN online check module

When you use the TIN online check module, technical information is used only to identify technical issues in the application and all input information is deleted on a regular basis. The system will never be able to identify the users.

As far as the query on Tax identification number is concerned, since the reply is done without any access to national databases, no personal data is put at the disposal of the end-user.

Use of specimen documents

Only (parts of) the specimen documents provided by the EU countries (the document owners) are displayed on the European TIN Portal.

How do we treat e-mails you send us?

Various web pages have contact details which allow you to send your comments or questions to a specific functional mailbox.

When you send such messages, the personal data provided is collected by the addressee only to the extent necessary to reply. If the management team of the mailbox is unable to answer your question, it will forward your e-mail to another service. The European TIN Portal will not maintain records of any e-mail exchanges carried out in this way.

If you have any questions about the processing of your e-mail and related personal data, please include them in your message.

Content, page and web link owners; role and right management

The European TIN portal includes no (email) notification system for contacting content, page or web link owners and no personal data is therefore collected for that purpose.

There is also no role and rights management in the application and therefore no collection of personal data for that purpose.

EU European Union (2012) IE Ireland (2012)
AT Austria (2012) IT Italy (2012)
BE Belgium (2012) LT Lithuania (2012)
BG Bulgaria (2012) LU Luxembourg (2012)
CY Cyprus (2012) LV Latvia (2012)
CZ Czech Republic (2012) MT Malta (2012)
DE Germany (2012) NL Netherlands (2012)
DK Denmark (2012) PL Poland (2012)
EE Estonia (2012) PT Portugal (2012)
EL Greece (2012) RO Romania (2012)
ES Spain (2012) SE Sweden (2012)
FI Finland (2012) SI Slovenia (2012)
FR France (2012) SK Slovakia (2012)
HR Croatia (2012) UK United Kingdom (2012)
HU Hungary (2012)

Copyright notice – European Union (2012)

The re-use of documents held by the Commission or on its behalf by the Office for Official Publications of the European Communities (Publications office) is subject to the conditions determined by the Decision (2006/291) on the re-use of Commission information. The re-use of documents is free of charge.

Reproduction is authorised, provided the source is acknowledged, save where otherwise stated. Where prior permission must be obtained for the reproduction or use of textual and multimedia information (sound, images, software, etc.), such permission shall cancel the above-mentioned general permission and shall clearly indicate any restrictions on use.

Copyright notice – Austria (2012)

All articles published on the Austrian pages of the European TIN Portal are protected by copyright law, with all rights reserved.

Information presented on the Austrian pages of the European TIN Portal is considered public information and may be distributed or copied, provided that it is not used for commercial purposes and the source is indicated.

While the Federal Ministry of Finance (BMF) uses reasonable efforts to include accurate and up-to-date information on the Austrian pages of the European TIN Portal, it assumes no liability as to the accuracy, timeliness or completeness of that information or for information on other web sites to which it has provided links. If and as far as mistakes and errors become known, they will be corrected as fast as possible.

Information provided through the Austrian pages of the European TIN Portal is of a general kind and is, hence, not adjusted to specific individual requirements of persons, entities or organisations; is not necessarily accurate, complete or up-to-date; is partly linked with other websites that are neither influenced by nor in the area of responsibility of the BMF. It is not intended to substitute professional (legal) advisory service. If you seek personal advice, please always contact an expert in the respective field of concern first. If you have questions concerning your court proceedings, please contact the competent court. Concerning motions or applications that require complying with a term, inquiries at the competent court or authority should be made first in any case.

We do not guarantee that a document accessible through the Austrian pages of the European TIN Portal exactly corresponds to the officially adopted text.

Some of the documents accessed through the Austrian pages of the European TIN Portal site refer to information provided by other organizations. The BMF, however, makes no warranty, representation or guaranty as to the accuracy, timeliness or correctness of the data provided herein.

Copyright notice – Belgium (2012)

The re-use of the information contained in the Belgian national pages of the European TIN Portal is subject to the Belgian legislation in force, in particular the Act of 30 June 1994 on copyright and related rights.

This means that unless otherwise specified the re-use of such information requires the prior authorisation of the copyright holders.

  • In accordance with Article 8(2) of this same law, official acts of a public authority do not give rise to copyright. Official acts of a public authority are those that have legal effect (laws, parliamentary proceedings, decisions of courts and tribunals, etc.).
  • Article 21(1) states that ‘quotations taken from a lawfully published work for the purposes of criticism, controversy, review or teaching or for inclusion in a scholarly work, in accordance with the fair practice of the profession and to the extent justified by the purpose intended, do not infringe copyright. Quotations such as those referred to in the previous paragraph must be accompanied by references to the source and to the name of the author, unless this proves impossible’.

The Internet pages to which the Belgian national pages of the European TIN Portal refer are subject to their own copyright clauses. The Belgian courts have jurisdiction to hear any application concerning copyright in relation to the data referred to in the Belgian national pages.

Legal notice – Bulgaria (2012)

Content of information resources: The content of information resources located at this website complies with the requirements of current legislation of Bulgaria. If there is discrepancy, obsolescence, unreliability or illegality of the information published, please let us know immediately. The information of legal nature on this page cannot be considered legal advice but is provided for informational purposes only. If there is damage as a result of legal or material actions taken only on the basis of information located at this website – it shall be entirely at the expense of the individuals who have taken the actions.

Responsibility for foreign content: The National Revenue Agency of Bulgaria is neither responsible for the legality, completeness, accuracy and timeliness of the content of information resources of third parties, links to which might be located at this site, nor for the legality of the activities of these third parties. If you find links to information resources with outdated, incorrect or incomplete content or information resources, the content of which is contrary to existing legislation, please let us know immediately.

Copyright: All the information on the page, different from public information, is subject to copyright. No parts of the protected objects may be reproduced, translated, edited or used in any way without the prior written consent of the National Revenue Agency of Bulgaria.

Copyright notice – Cyprus (2012)

The re-use of documents held by the Inland Revenue Department of Cyprus or on their behalf by third entities featured on the European TIN Portal is subject to national copyright rules unless otherwise indicated. Reproduction of content on Inland Revenue Department of Cyprus pages is authorised, provided the source is acknowledged, save where otherwise stated.

Where prior permission must be obtained for the reproduction or use of textual and multimedia information (sound, images, software etc.), such permission supersedes the above-mentioned general permission and shall clearly indicate any restrictions on use.

Copyright notice – Czech Republic (2012)

The re-use of documents held by the Czech Government or on its behalf by third entities featured on the European TIN Portal is subject to national copyright rules unless otherwise indicated. Reproduction of content on the Czech pages is authorised, provided the source is acknowledged, save where otherwise stated and may only be reproduced for non-commercial purposes.

Where prior permission must be obtained for the reproduction or use of textual and multimedia information (sound, images, software, etc.), such permission shall cancel the above-mentioned general permission and shall clearly indicate any restrictions on use.

Copyright notice – Germany (2012)

The re-use, by third parties, of documents featured on the European TIN Portal and held by The Federal Republic of Germany, is protected by copyright rules as set forth under German law, European Union and international conventions.

We assume no liability for completeness, editorial and technical errors, omissions or the accuracy of information on the European TIN Portal.

In particular, we make no warranty, express or implied, with respect to the completeness or accuracy of information obtained through links to external websites.

Operators of websites are responsible for the content they make available for use on their own websites, subject to the provisions of general law. This “own content” is to be distinguished from links to content provided by operators of external websites.

Hyperlinks to the contents of external websites are provided for informational purposes only.

Responsibility for the content of external websites lies solely with the provider of such content. External websites are carefully scrutinised and checked to the best of our knowledge and belief before any corresponding link is created. However, we make no warranty, express or implied, with respect to the completeness or accuracy of information obtained through external hyperlinks. The content of external websites can be changed at any time without the knowledge of the German government.

With respect to all links provided on the European TIN Portal, we explicitly declare that we have no control over the design and content of external websites that can be accessed through links on this European TIN Portal; in addition, such links do not imply endorsement of the linked websites or their content. This declaration applies to all pages on this European TIN Portal and all links contained therein.

The online editorial staff of the German national pages of the European TIN Portal reserves the right, without prior notice, to change, supplement or remove the information provided on this website.

Copyright notice – Denmark (2012)

Information provided by the Danish Government on CPR system (TIN system) and published in the European TIN Portal is not subject to copyright conditions.

Copyright notice – Estonia (2012)

Information provided by the government of the Republic of Estonia is subject to copyright conditions. Information that is published on the Republic of Estonia pages of the European TIN Portal, however, is freely available and may be downloaded/reproduced/translated/adapted in all editions, forms and media for commercial or non-commercial purposes providing that the source of the material is identified and its copyright status is acknowledged. Content used from the Republic of Estonia pages of the European TIN Portal must be reproduced accurately and not used in a misleading context.

Copyright notice – Greece (2012)

Information on the European TIN Portal provided by the Government of Greece is not subject to copyright conditions. Certain external links, however, may be subject to copyright law. Where prior permission must be obtained for the reproduction or use of textual and multimedia information (sound, images, software etc.), such permission shall cancel the above-mentioned general permission and shall clearly indicate any restrictions on use.

Copyright notice – Spain (2012)

Access to and use of content supplied by Spain on the European TIN Portal, the information contained and the attached links and services are the prerogative of the Agencia de Tributaria or the bodies collaborating with it and are protected by the appropriate intellectual and industrial property rights. The use, reproduction, distribution, communication to the public or transformation of this content or any other similar activity is totally prohibited without express authorisation by the Agencia de Tributaria. The user's licence to use any content from this portal is limited to the downloading and private use of that content, provided it remains intact.

Copyright notice – Finland (2012)

Information on the European TIN Portal provided by the Finnish Government is public and is not subject to copyright conditions.

Copyright notice – France (2012)

The content of this website is the exclusive property of the Ministry of Budget, Public Accounts, Civil Service and State Reform and/or of the authors or copyright holders, and is protected by the French and international legislation applicable to international property rights and, in particular, by the provisions of the French Intellectual Property Code.

This applies among other things to the editorial features of the website, the presentation of the screens and the software needed for using the site, and to logos, images, photographs and graphics of whatever kind.

The Ministry of Budget, Public Accounts, Civil Service and State Reform authorises users only to view the content; this excludes, in particular, the re-use of all or part of the content of the site for any purpose whatsoever.

Reproduction is authorised only in digital form on the computer used for accessing the site for the purpose of viewing the pages consulted by the user’s navigation software.

Any total or partial representation of the website by any company whatsoever without the express authorisation of the Ministry of Budget, Public Accounts, Civil Service and State Reform is prohibited, and would constitute counterfeiting within the meaning of Articles L.335-2 et seq. of the French Intellectual Property Code.

French Intellectual Property Code (French only)

French Intellectual Property Code – criminal penalties (French only)

Copyright notice – Croatia (2012)

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Copyright notice – Hungary (2012)

The re-use of documents held by Hungary or on its behalf by third entities featured on the European TIN Portal is subject to Hungarian copyright law unless otherwise indicated. Private and official reproduction of content on Hungary's pages is authorised, provided the source is indicated, save where otherwise stated. Any other use requires prior authorisation of the right-holder.

Copyright notice – Ireland (2012)

The material featured on the European TIN Portal produced by Ireland is subject to Government of Ireland copyright, according to the Copyright and Related Rights Acts 2000. The material may be downloaded to file or printer for personal use only. Where this is being issued to others the source and copyright status must be acknowledged.

The permission to reproduce Government of Ireland copyright material does not extend to any material on this European TIN Portal which may be the property of a third party. Authorisation to reproduce such material must be obtained from the copyright holders concerned.

Copyright notice – Italy (2012)

The re-use of documents held by the Italian Ministry of Economy and Finance and other public Institutions or on their behalf by third entities featured on the European TIN Portal is subject to national copyright rules unless otherwise indicated.

Reproduction of content on Italian Ministry of Economy and Finance and other public Institutions' pages is authorised, provided the source is acknowledged, save where otherwise stated.

Where prior permission must be obtained for the reproduction or use of textual and multimedia information (sound, images, software, etc.), such permission shall cancel the above-mentioned general permission and shall clearly indicate any restrictions on use.

Copyright notice – Lithuania (2012)

Information provided by the Republic of Lithuania is protected by the Lithuanian Law on copyright and related rights and may be freely used provided the source is acknowledged.

Copyright notice – Luxembourg (2012)

Reproduction of the content and information presented in the Luxembourg pages and maintained by the Luxembourg State or other parties is, unless otherwise indicated, subject to Luxembourg law.

Unless specified otherwise, reproduction of the information contained in the Luxembourg pages of the European TIN Portal is authorised for non-commercial purposes provided the source is expressly cited.

Where prior authorisation is required for reproducing or using text-based or multimedia information (sounds, images, software, etc.), that stipulation cancels the general authorisation, and will, if need be, indicate any restriction on use.

The Luxembourg State declines to accept any liability regarding the use of the information contained in the Luxembourg pages of the European TIN Portal. It should be noted that the information published on the European TIN Portal is not necessarily complete, exhaustive, exact or up to date. Should there be discrepancies between the texts published in these pages and the original documents, the original documents, as published in the Mémorial, are applicable.

The Luxembourg State’s pages refer sometimes to pages maintained by other parties over which the Luxembourg State has no control and in respect of which it declines to accept any liability.

The Luxembourg State accepts no liability for any prejudice caused to the user's computer facility by the use of pages maintained by the Luxembourg State or others.

The Luxembourg State declines to accept any liability in the event of the service provided by these pages being suspended, even temporarily.

It is not the purpose of these disclaimers of liability to circumvent the requirements of the applicable legislation, or to exclude liability in cases in which it cannot be excluded under the aforesaid legislation.

Copyright notice – Latvia (2012)

Information provided by the government of Latvia is public and is not subject to copyright conditions. In that respect, information that is published on the Latvian pages of the European TIN Portal is freely available and may be downloaded/reproduced/translated/adapted in all editions, forms and media for commercial or non-commercial purposes.

Copyright notice – Malta (2012)

The Government of Malta, jointly with its Ministries and Departments, as well as the Authorities and website authors, are making an effort to maintain the reliability of the information contained the European TIN Portal but cannot ensure that the information which is published on some of their web pages or of external links is complete, actual and correct and therefore they insist that the information found therein should not be considered as correct and complete information about any subject. Neither the quality and continuous accessibility nor that there will not be interruptions caused by technical issues can be ensured. Therefore, they cannot accept responsibility for any prejudice, loss or damage that could be caused through the use of the information, since the information shown is intended solely as a general guide. The Government of Malta reserves the right to change, add or delete parts or whole pages, without specifically notifying about this, for an interim period.

The Government of Malta, jointly with its Ministries and Departments, as well as the Authorities and the authors of websites, do not provide quality control for external links. The inclusion of the name of any company or trader in the pages should not be understood as a recommendation of products and/or services provided by that company or trader.

The pages on the European TIN Portal are not intended to offer legal advice. This remains the prerogative of the legal profession.

The material on this website is covered by the provisions of the Copyright Act, of the Laws of Malta, the policies and the regulations and every international agreement which mentions the Government of Malta. The information on this website is available for personal use and for public use which is not commercial. Keeping these two purposes in mind, it may be reproduced for no charge or other need for authorisation from the Government of Malta, provided that the material which is reproduced is a true copy of the original and the Government of Malta is identified as its source. The material reproduced shall in no way be represented as the official version, not even as produced jointly with or with the consent of the Government of Malta.

Copyright notice – Netherlands (2012)

Information made available to the public that is provided by the government of the Netherlands is not subject to copyright conditions unless this is stated. In that respect, the information that is published on the Dutch pages of the European TIN Portal is freely available and may be downloaded/reproduced/translated/adapted in all editions, forms and media for commercial and not commercial purposes unless in (certain parts of) the information provided a copyright clause is included.

Copyright notice – Poland (2012)

The content of the Polish web pages of the European TIN Portal is for general information purposes only and does not constitute advice. The Ministry of Finance gives no assurance or warranty regarding the accuracy, timeliness, or applicability of any of the contents.

The Ministry of Finance assumes no responsibility for information contained on this Web site and assumes no liability in respect of such information. Specific disclaimers or copyright notices may apply in addition to certain content or parts of the site. Information on the Polish pages that is not subject to specific disclaimers or copyright notices is freely available and may be downloaded/reproduced/translated/adapted in all editions, forms and media for commercial or non-commercial purposes.

The Ministry of Finance accepts no responsibility for and excludes all liability in connection with browsing this website, use of information or downloading any materials from it, including but not limited to any liability for errors, inaccuracies, omissions, or misleading or defamatory statements. The information on this Web site might include opinions or views which, unless expressly stated otherwise, are not necessarily those of the Ministry of Finance.

This website contains links to external sites over which the services of the Ministry of Finance have no control and for which the Ministry of Finance assumes no responsibility.

Copyright notice – Portugal (2012)

The re-use, by third parties, of documents contained in the European TIN Portal and owned by Portugal is protected by copyright and related rights and by industrial property rights under Portuguese law, EU law and the applicable international agreements. The information contained in this portal is public and, unless expressly stated otherwise, may be reproduced and re-used provided that the source is acknowledged. Where prior authorisation for the reproduction or use of text or multimedia information (sound, image, computer programs, etc.) is required, the abovementioned generic authorisation shall not apply. Specific authorisation may be granted on request for the re-use and reproduction of documents with information that, under the conditions laid down, is not freely re-usable. A specific authorisation clearly sets out the restrictions that apply to the use of documents covered by it.

Copyright notice – Romania (2012)

The re-use of documents held by Romania or on their behalf by third entities featured on the European TIN Portal is subject to national copyright rules unless otherwise indicated. Reproduction of content on Romanian pages is authorised, provided the source is acknowledged, save where otherwise stated.

Where prior permission must be obtained for the reproduction or use of textual and multimedia information (sound, images, software etc.), such permission shall cancel the above-mentioned general permission and shall clearly indicate any restrictions on use.

Copyright notice – Sweden (2012)

Information from the Swedish government on the European TIN Portal is public and not is subject to copyright conditions.

Copyright notice – Slovenia (2012)

Information on the European TIN Portal provided by the Slovenian Tax Administration is public and is not subject to copyright conditions.

Copyright notice – Slovakia (2012)

The re-use of documents held by the Slovak Republic or on its behalf by third entities featured on the European TIN Portal is subject to Slovak copyright rules unless otherwise indicated. Limitations of copyright, rights related to copyright and database right sui generis are permitted only in special cases stipulated in the Copyright Act No. 618/2003 Coll. as amended. Use or disposal of subject matter pursuant to the Copyright Act must not conflict with its normal intended exploitation and must not unreasonably prejudice the legitimate interests of right-holders. In other cases the prior permission for use of subject matter (license) must be obtained.

Slovak copyright – more information in English

Slovak copyright – more information in Slovak

Copyright notice – United Kingdom (2012)

Information produced by the UK Government is protected by Crown copyright. It may be accessed and re-used free of charge. You may re-use Crown copyright provided that you identify the source and acknowledge the copyright. Crown copyright must not be used in a misleading or derogatory way.