Tax Identification Number (NIF)
What is it?
The Tax Identification Number (VatId) is a general identifier assigned by a country’s tax authorities to individuals or legal entities (companies) for carrying out any procedure related to taxation.
What is it for?
The VatId has multiple uses, including:
- Invoicing: In most countries, a tax identification number must be included on invoices. Finding the correct number online is not always straightforward.
- Data matching: It uniquely identifies a company, making it easier to match records across different databases.
- Regulatory compliance: In European markets, the VatId helps distinguish between self-employed individuals (protected under GDPR) and companies.
In some markets, the official VatId format also allows automatic filtering of self-employed individuals protected by regulation.
Formats by country
The table below outlines the main VatId formats in different countries:
| Type | Spain | France | Italy | Mexico |
|---|---|---|---|---|
| Personal tax number | DNI/NIE (8–9 characters) | Numéro Fiscal (13 digits) | Codice Fiscale (16 characters) | RFC (13 characters) |
| Company tax number | NIF (1 letter + 8 characters) | SIREN (9 digits) | Partita IVA (11 digits) | RFC (12 characters) |
| Intra‑community VAT number | ES + NIF | FR + 2 characters + SIREN | IT + Partita IVA | Not applicable |
Spain
Individuals
The VatId corresponds to:
- DNI: For Spanish nationals, consisting of 8 digits plus a final letter. Example:
12345678A. - NIE: For resident foreign nationals, formatted as 1 initial letter + 7 digits + 1 final letter. Example:
X1234567L.
Legal entities
For companies, the NIF consists of:
- Initial letter: Indicates the type of entity (
A,B,C, etc.). - 7 digits: Unique identifier.
- Control character: A calculated letter or digit.
France
Individuals
The Numéro Fiscal consists of 13 digits, with some variants including an additional letter. Example: 1234567890123A.
Legal entities
- SIREN: A 9‑digit number identifying companies. Example:
123456789. - SIRET: Identifies specific establishments and consists of 14 digits (the first 9 correspond to the SIREN).
For intra‑community VAT, the format is:
FR + 2 characters + SIREN. Example:FR12 123456789.
Italy
Individuals
The Codice Fiscale is made up of 16 characters:
- Letters and numbers identifying name, date, and place of birth. Example:
RSSMRA85M01H501Z.
Legal entities
- Partita IVA: An 11‑digit number identifying companies. Example:
12345678901.
Mexico
Individuals
The RFC consists of 13 characters:
- 4 initial letters (paternal surname, maternal surname, and name).
- 6 digits for date of birth (YYMMDD).
- 3 alphanumeric control characters. Example:
GOML800101ABC.
Legal entities
The RFC consists of 12 characters:
- 3 initial letters (abbreviation of the legal name).
- 6 digits for date of incorporation (YYMMDD).
- 3 alphanumeric control characters. Example:
ABC801001DEF.
Note on Mexico
There is no specific intra‑community VAT number, as Mexico is not part of the European Union. However, companies typically use the RFC as their tax identifier in international trade.