Use of an EU Taxpayer Identification Number (TIN)

Use of an EU Taxpayer Identification Number (TIN)

All citizens and organisations are welcome to contribute to this consultation. Contributions are particularly sought from individual citizens, businesses, tax practitioners, academics, intergovernmental, non-governmental and business organisations, tax administrations.

Objective of the consultation

The Commission adopted on 27th June 2012 a Communication on the fight against tax fraud and tax evasion. An Action Plan which details concrete proposals to strengthen the fight against tax fraud and tax evasion was adopted on the 6th of December 2012.

One of the 34 measures contained in the Action Plan is the creation of a European Taxpayer Identification Number (EU TIN) which is described as follows (action 22):

"TINs are considered as providing the best means of identifying taxpayers under automatic exchange of information. The national TINs are however built according to national rules which differ considerably and make it difficult for third parties (financial institutions, employers, other) to correctly identify and register foreign TINs and for the tax authorities to report back this information to the other tax jurisdictions.

The creation of an EU TIN might constitute the best solution to overcome the current difficulties faced by Member States in properly identifying all their taxpayers (natural and non-natural persons) engaged in cross border operations. Whether this could be a unique EU number or the addition of an EU identifier to existing national TINs is an issue which should be further explored, as should be explored links with the other existing EU registration and identification systems.

Although the concept of an EU TIN is simple, its implementation is a complex issue which calls for a step-by-step approach. A public consultation will be launched by March 2013. The presentation of a subsequent legislative proposal requires further in-depth studies and the strong support of the Member States. As a first step, a possibility would be to further develop the "TIN on EUROPA" portal, by making it possible to check the validity of national TINs by linking this application with Member States' databases."

The Commission services are launching this public consultation in order to collect the opinions of all interested stakeholders on the creation of an EU Taxpayer Identification Number (TIN). The Commission is seeking to collect information on the possible scope of an EU TIN (both in terms of operations and taxpayers covered), its practical aspects (including possible simplification and a step-by-step approach), its design and functioning, as well as various legal considerations (a.o. data protection).

The views expressed by the contributors will be used by the Commission services to identify the appropriate approach to the creation of an EU TIN and to develop the appropriate policy response. The contributions may also be used in the possible preparation of the relating impact assessment.
TIN on Europa
Reference documents and other, related consultations

COM(2012)351 : Communication from the Commission to the European Parliament and the Council on concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries.
COM(2012)722 COM(2012)722 : Communication from the Commission to the European Parliament and the Council including an Action Plan to strengthen the fight against tax fraud and tax evasion.
" TIN on Europa " portal, which includes general information about TINs and an online check module.