OWNER: ISSUE DATE: VERSION:

DG TAXUD 27/03/2019 5.06.01

Taxation and Customs Union DG

FITSDEV3 Project

Specifications, Development, Maintenance and Support of European IT

Services in the area of taxation and excise

Subject:

TIN Algorithms - Public - Functional Specification

(FS-TIN Algorithms-Public)

Framework Contract TAXUD/2013/CC/121

Specific Contract Nr 05
DG TAXUD REF: FS-TIN Algorithms-Public
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Table of Contents
1 Introduction.................................................................................................................................... 4
1.1 Objective of this Document..................................................................................................... 4
1.2 Applicative Issues................................................................................................................... 4
1.3 Intended Audience.................................................................................................................. 4
1.4 Structure of this Document..................................................................................................... 4
1.5 Related Documents................................................................................................................ 4
1.5.1 Reference Documents.................................................................................................... 4
1.5.2 Applicable Documents.................................................................................................... 4
1.6 Document Conventions.......................................................................................................... 5
1.7 Terminology............................................................................................................................ 5
1.7.1 Abbreviations and Acronyms.......................................................................................... 5
1.7.2 Definitions....................................................................................................................... 5
1.8 Versioning............................................................................................................................... 5
2 Scope............................................................................................................................................. 7
3 MS Specific Algorithms.................................................................................................................. 8
3.1 Austria.................................................................................................................................... 8
3.2 Belgium................................................................................................................................... 9
3.3 Bulgaria................................................................................................................................. 11
3.4 Croatia.................................................................................................................................. 12
3.5 Cyprus.................................................................................................................................. 13
3.6 Czech Republic..................................................................................................................... 14
3.7 Denmark............................................................................................................................... 16
3.8 Estonia.................................................................................................................................. 18
3.9 Finland.................................................................................................................................. 20
3.10 France................................................................................................................................... 22
3.11 Germany............................................................................................................................... 23
3.12 Greece.................................................................................................................................. 27
3.13 Hungary................................................................................................................................ 28
3.14 Ireland................................................................................................................................... 29
3.15 Italy....................................................................................................................................... 31
3.16 Latvia.................................................................................................................................... 33
3.17 Lithuania............................................................................................................................... 35
3.18 Luxembourg.......................................................................................................................... 37
3.19 Malta..................................................................................................................................... 40
3.20 Netherlands.......................................................................................................................... 41
3.21 Poland.................................................................................................................................. 42
3.22 Portugal................................................................................................................................ 45
3.23 Romania............................................................................................................................... 46

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3.24 Slovakia................................................................................................................................ 48
3.25 Slovenia................................................................................................................................ 49
3.26 Spain.................................................................................................................................... 50
3.27 Sweden................................................................................................................................. 52
3.28 United Kingdom.................................................................................................................... 56

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1 INTRODUCTION
1.1 OBJECTIVE OF THIS DOCUMENT
The aim of this document is to provide the Tax Identification Number (TIN) algorithms used to check
the validity of a TIN depending on a Member State (MS).
The Functional Specification (FS) are intentionally presented in a way that is appropriate for any
technical solution.

1.2 APPLICATIVE ISSUES

It is essential that the implementation of these algorithms does not allow their content to be deciphered
by a process of reverse engineering of any application.

1.3 INTENDED AUDIENCE

This document is intended for:
 The Directorate-General Taxation and Customs Union (DG TAXUD);
 The Members States Administration (MSA).

1.4 STRUCTURE OF THIS DOCUMENT

Chapter 1 Introduction: introduces the purpose and the structure of this document;
Chapter 2 Scope: defines the scope of this document;
Chapter 3 MS Specific Algorithms: enumerates and defines all the algorithms of the MSs who
are willing to share this information.

1.5 RELATED DOCUMENTS

1.5.1 REFERENCE DOCUMENTS
Ref. Title Reference Version Date

FITSDEV2-SC13-FS-
R01 ToW - Functional Specification 1.11 26/03/2013
ToW
VAT Number Construction Rules VIES-VAT Validation
R02 18.0.01 15/05/2017
Functional Description Routines-v18.0

Table 1: Reference Documents

1.5.2 APPLICABLE DOCUMENTS

Ref. Title Reference Version Date

A02 Framework Contract TAXUD/2013/CC/121 N/A 12/07/2013

A03 Specific Contract n°05 TAXUD/2017/DE/131 N/A 03/08/2017
A04 Framework Quality Plan FD3-FQP 1.00 15/01/2014

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Ref. Title Reference Version Date

A05 Contract Quality Plan FD3-SC05-CQP 1.00 09/10/2017

Table 2: Applicable Documents

1.6 DOCUMENT CONVENTIONS

Reference documents are shown in square brackets [].

1.7 TERMINOLOGY
1.7.1 ABBREVIATIONS AND ACRONYMS
Acronym Meaning

ASCII American Standard Code for Information Interchange

DG TAXUD Directorate-General Taxation and Customs Union
EU European Union
FS Functional Specification
MS Member State
MSA Member State Administration
TIN Tax Identification Number
ToW TIN-on-the-Web
TS Technical Specification
VAT Value Added Tax
VIES VAT Information Exchange System

Table 3: Abbreviations and Acronyms

1.7.2 DEFINITIONS
Definition Meaning

Character Can be a letter or a numeric.

Letter Character in the range [A-Z] and [a-z].
Numeric Character in the range [0-9].

Table 4: Definitions

1.8 VERSIONING
The versioning of this document is based on major and minor numbers in the form x.y. These two
numbers are synchronized with the two first numbers of the TIN algorithms JAR version. Whenever a
functional change is needed in an algorithm, and the new version of the algorithm becomes less
restrictive than the previous one, the major number of this document is incremented. While an
algorithm needs some clarifications, but without requiring any modification in the implementations, or
when an algorithm becomes more restrictive the minor number of this document is incremented.

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In addition, a third number z is added at the end in case of documentation issue, which does not
change any algorithm except for clarification. This number is free and therefore not synchronized with
the TIN algorithms JAR version.
For example, if a country decides to extend the length of all its TIN by prefixing them by one character,
while still authorising the previous numbers the algorithm become less restrictive. This means that
countries that are still using the previous version of the algorithm will "block" TINs that are valid
according to the new rules. In such a case, the major number of this document release number will be
incremented.

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2 SCOPE
TIN-on-the-Web (ToW) must provide any person that has a Web access with the ability to check the
validity of a Tax Identification Number (TIN).
The end-user specifies the TIN. The validation is done by checking the syntax correctness of the TIN,
depending on the MS algorithm(s).
The goal of this document is to fully specify the MS algorithms to be used by the TIN validation
process of ToW.

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3 MS SPECIFIC ALGORITHMS
Important preliminary remark: when querying a TIN, the user should not be requested to ask which
algorithm is applicable but (s)he must be able to just put the TIN and the check module will validate
the TIN against the algorithm(s); if one of the algorithm(s) is correct, then the result must be that the
TIN is valid.

3.1 AUSTRIA
Structure: TIN Format [C1, C2,"-", C3, C4, C5, “/”, C6, C7, Where C1 to C9 are characters
C8, C9] and C1 and C2 are separated
from the rest by a hyphen and C3
to C5 are separated from C6 to C9
by a slash.
Note: the hyphen and the slash
are not mandatory in all cases
(e.g. for IT processing, hyphen
and slash should be omitted).

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9

Structure: Special Characters If any, special characters (dash, slash or other signs) should be skipped.

Syntax: Check Digit C9 1. Multiply the values of each position by the

corresponding weight:
C1 1
C2 2
C3 1
C4 2
C5 1
C6 2
C7 1
C8 2
2. If the product of a doubling operation is > 9, sum
the digits of the product;
3. Add up the results of the above multiplications;
4. The result of the sum of the digits is subtracted
from 100 and the unit digit of this operation is the
check digit.

Syntax: Sample 931736581 1. 9 * 1 = 9, 3 * 2 = 6, 1 * 1 = 1, 7 * 2 = 14, 3 * 1 = 3, 6

* 2 = 12, 5 * 1 = 5, 8 * 2 = 16;
2. 1 + 4 = 5, 1 + 2 = 3, 1 + 6 = 7;
3. 9 + 6 + 1 + 5 + 3 + 3 + 5 + 7 = 39;
4. 100 – 39 = 61, 1 is the check digit.

Table 5: MS Specific Algorithms - Austria 2

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3.2 BELGIUM
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C11 are characters.
C9, C10, C11]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11

Structure: Special Characters If any, special characters (dash, slash or other signs) should be skipped.

Structure: Rules C1, C2 Two last digits of a year.

C3, C4 A month (in the range 00...12, 00 is acceptable for

person not born in Belgium and with an uncertain date of
birth).

C5, C6 A day of month (in the range 00...31 depending on

month and year, 00 is acceptable for person not born in
Belgium and with an uncertain date of birth).

Syntax: Check Digit C10, C11 1. Get the remainder of the division by 97 of the
number composed by C1, C2, C3, C4, C5, C6, C7,
C8 and C9;
2. 97 - remainder of the previous division is the check
number.

Syntax: Sample 00012511119 1. 125111 MOD 97 = 78;

(person born
25/01/1900) 2. Check digit = 97 - 78 = 19.

Table 6: MS Specific Algorithms - Belgium 1

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C11 are characters.
C9, C10, C11]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11

Structure: Special Characters If any, special characters (dash, slash or other signs) should be skipped.

Structure: Rules C1, C2 Two last digits of a year.

C3, C4 A month (in the range 00...12, 00 is acceptable for

person not born in Belgium and with an uncertain date of
birth).

C5, C6 A day of month (in the range 00...31 depending on

month and year, 00 is acceptable for person not born in
Belgium and with an uncertain date of birth).

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Syntax: Check Digit C10, C11 1. Get the remainder of the division by 97 of the
number composed by number 2 and C1, C2, C3,
C4, C5, C6, C7, C8 and C9;
2. 97 - remainder of the previous division is the check
number.

Syntax: Sample 00012511148 1. 2000125111 MOD 97 = 49;

(person born
25/01/2000) 2. Check digit = 97 - 49 = 48.

Table 7: MS Specific Algorithms - Belgium 2

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3.3 BULGARIA
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C10 are characters.
C9, C10]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10

Structure: Rules C1, C2 Two last digits of a year.

C3, C4 A month (in the range 1...12, 21...32, 41...52):

 Range 21...32: add 20 if the date of birth is <
01/01/1900;
 Range 41...52: add 40 if the date of birth is >
31/12/1999).

C5, C6 Day of month (in the range 1...31).

Syntax: Check Digit C10 1. Multiply the values of each position by the
corresponding weight:
C1 2
C2 4
C3 8
C4 5
C5 10
C6 9
C7 7
C8 3
C9 6
2. Add up the results of the above multiplications;
3. Get modulo 11 of the result of the previous
addition;
4. Check digit = remainder if remainder < 10
Check digit = 0 if remainder = 10.

Syntax: Sample 7501010010 1. 7 * 2 = 14, 5 * 4 = 20, 0 * 8 = 0, 1 * 5 = 5, 0 * 10 =

0, 1 * 9 = 9, 0 * 7 = 0, 0 * 3 = 0, 1 * 6 = 6;
2. 14 + 20 + 0 + 5 + 0 + 9 + 0 + 0 + 6 = 54;
3. 54 MOD 11 = 10;
4. Check digit = 0.

Table 8: MS Specific Algorithms – Bulgaria

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3.4 CROATIA
Structure: TIN [C1, C2, C3, C4, C5, C6, C7, C8, C9, C10, Where C1 to C11 are characters.
Format C11]

Structure: C1, C2, C3, C4, C5, C6, C7, C8, C9, C10, A numeric.
Range C11

Structure: C1, C2, C3, C4, C5, C6, C7, C8, C9, C10 Random number.
Rules
C11 Check digit by the international standard
ISO 7064 (MOD 11, 10).

Syntax: Check C11 1. C1 is summed with 10;

Digit
2. The sum integer is divided by 10, and the rest is kept; if that
number is 0 it gets replaced by number 10 (this latter number is
called subtotal);
3. The obtained subtotal is multiplied by 2;
4. The obtained number is divided by 11, and the rest is kept; this
number mathematically cannot be 0 because the result of the
previous step is always an even number;
5. The next digit is summed with the rest from the previous step;
6. Steps 2, 3, 4 and 5 are repeated until all digits are expanded;
7. If the rest of the final step is equal to 1, the check digit is 0.
Otherwise, the check digit is a difference between 11 and the rest
in the last step.

Syntax: 94577403194 C1 to C10 are 9457740319

Sample
Step Digit Sum Subtotal Multiplication Rest

1 9 9+10=19 9 9*2=18 7

2 4 4+7=11 1 1*2=2 2

3 5 5+2=7 7 7*2=14 3

4 7 7+3=10 10 10*2=20 9

5 7 7+9=16 6 6*2=12 1

6 4 4+1=5 5 5*2=10 10

7 0 0+10=10 10 10*2=20 9

8 3 3+9=12 2 2*2=4 4

9 1 1+4=5 5 5*2=10 10

10 9 9+10=19 9 9*2=18 7

11-7=4, the check digit is 4. The TIN is correct.

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Table 9: MS Specific Algorithms – Croatia

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3.5 CYPRUS
Structure: TIN Format [C1, C2, C3, C4, C5, C6, Where C1 to C9 are characters.
C7, C8, C9]

Structure: Range C1, C2, C3, C4, C5, C6, A numeric.

C7, C8

C9 A capital letter.

Structure: Rules C1 0 or 9 for individuals.

Syntax: Check Digit C9 1. Add up the numbers in the even positions;

2. Consider all the numbers at the odd positions of the
field and for each number find the corresponding
value from the table below, and add them up:
0 1
1 0
2 5
3 7
4 9
5 13
6 15
7 17
8 19
9 21
3. Add the two sums obtained;
4. Get modulo 26 of the result of the previous
addition;
5. Remainder + 65 gives the American Standard
Code for Information Interchange (ASCII) code of a
character (A to Z) which is the check character.

Syntax: Sample 00123123T 1. 0 + 2 + 1 + 3 = 6;

2. 1 + 0 + 7+ 5 = 13;
3. 6 + 13 = 19;
4. 19 MOD 26 = 19;
5. 19 + 65 = 84 = T.

99652156X 1. 9 + 5 + 1 + 6 = 21;
2. 21 + 15 + 5 + 13 = 54;
3. 21 + 54 = 75;
4. 75 MOD 26 = 23;
5. 23 + 65 = 88 = X.

Table 10: MS Specific Algorithms - Cyprus

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3.6 CZECH REPUBLIC

Structure: TIN Format [C1, C2, C3, C4, C5, C6, ["/"], C7, C8, Where C1 to C9 are
C9] characters.
YYMMDD999 - 1 block of 9
digits issued for people born till
31.12.1953.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, C9 A numeric.

Structure: Special If any, special characters (slash) between C6 and C7 should be skipped; it
Characters is purely optional.

Structure: Rules C1, C2 Two last digits of a year.

C3, C4 Month (in the range 1...12 for male) or month + 50 (in the
range 51…62 for female).

C5, C6 Day of month (in the range 1...31 depending on month

and year).

Syntax: Check Digit Not publicly available

Syntax: Sample Not publicly available

Table 11: MS Specific Algorithms - Czech Republic 1

Structure: TIN Format [C1, C2, C3, C4, C5, C6, ["/"], C7, C8, Where C1 to C10 are
C9, C10] characters.
YYMMDD999C - 1 block of 10
digits issued for people born
after 1.1.1954.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, C9, A numeric.
C10

Structure: Special If any, special characters (slash) should be skipped.

Characters

Structure: Rules C1, C2 Two last digits of a year: Must be within the range:
 00 - last two digits of current year for people born in
2000 and later;
 54 - 99 for people born between 1954 and 1999.

C3, C4 Month (in the range 1...12 only for male) or month + 20
(in the range 21…32 only for male) or month + 50 (in the
range 51...62 only for female) or month + 70 (in the
range 71…82 only for female).

C5, C6 Day of month (in the range 1...31 depending on month

and year).

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Syntax: Check Digit Not publicly available

Syntax: Sample Not publicly available

Table 12: MS Specific Algorithms - Czech Republic 2

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3.7 DENMARK
Structure: TIN Format [C1, C2, C3, C4, C5, C6, “-“, C7, Where C1 to C10 are characters.
C8, C9, C10]
C1 to C6 are separated from C7 to
C10 by a hyphen. This hyphen is
optional and should be skipped in
the validation.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10

Structure: Rules C1, C2 Day of month (in the range 1...31 depending on month
and year).

C3, C4 Month (in the range 1...12).

C5, C6 Two last digits of a year.

Syntax: Check Digit C10 1. Multiply the values of each position by the
corresponding weight:
C1 4
C2 3
C3 2
C4 7
C5 6
C6 5
C7 4
C8 3
C9 2
2. Add up the results of the above multiplications;
3. Get modulo 11 of the result of the previous addition.
The remainder must not be 1;
4. Check digit = 11 – remainder, or check digit = 0 if
the result of the modulo operation of the third step is
0.

Syntax: Additional Rules on Several ranges of figures are not possible and should be reported as
Check Digit erroneous if a TIN is checked in those ranges:

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Syntax: Sample 010111-1113 1. 0 * 4 = 0, 1 * 3 = 3 ,0 * 2 = 0, 1 * 7 = 7, 1 * 6 = 6, 1 *

5 = 5, 1 * 4 = 4, 1 * 3 = 3, 1 * 2 = 2;
2. 0 + 3 + 0 + 7 + 6 + 5 + 4 + 3 + 2 = 30;
3. 30 MOD 11 = 8;
4. Check digit = 11 - 8 = 3.

Table 13: MS Specific Algorithms - Denmark

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3.8 ESTONIA
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C11 are characters.
C9, C10, C11]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11

Structure: Rules C1 In the range 1…6.

C2, C3 Two last digits of a year.

C4, C5 Month (in the range 1...12).

C6, C7 Day of month (in the range 1...31 depending on month

and year).

C8, C9, C10 In the range 001...710.

Syntax: Check Digit C11 1. Multiply the values of each position by the
corresponding weight:
C1 1
C2 2
C3 3
C4 4
C5 5
C6 6
C7 7
C8 8
C9 9
C10 1
2. Add up the results of the above multiplications;
3. Get modulo 11 of the result of the previous
addition;
4. Check digit:
a. If remainder is less than 10, the remainder is
the check digit;
b. If remainder is 10, use the following table
instead of the previous one:
C1 3
C2 4
C3 5
C4 6
C5 7
C6 8
C7 9
C8 1
C9 2
C10 3
 If remainder is less than 10, the
remainder is the check digit;
 If remainder is 10, the check digit is 0.

Syntax: Sample 37102250382 1. 3 * 1 = 3, 7 * 2 = 14, 1 * 3 = 3, 0 * 4 = 0, 2 * 5 = 10,

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2 * 6 = 12, 5 * 7 = 35, 0 * 8 = 0, 3 * 9 = 27, 8 * 1 =

8;
2. 3 + 14 + 3 + 0 + 10 + 12 + 35 + 0 + 27 + 8 = 112;
3. Check digit: 112 MOD 11 = 2.

32708101201 1.

2. 3 + 4 + 21 + 0 + 40 + 6 + 0 + 8 + 18 + 0 = 100;
3. Check digit: 100 MOD 11 = 1.
46304280206 1.

2. 4 + 12 + 9 + 0 + 20 + 12 + 56 + 0 + 18 + 0 = 131;
3. 131 MOD 11 = 10;
4.

5. 12 + 24 + 15 + 0 + 28 + 16 + 72 + 0 + 4 + 0 = 171;
6. Check digit: 171 MOD 11 = 6.

Table 14: MS Specific Algorithms - Estonia

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3.9 FINLAND
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, C9, Where C1 to C11 are
C10, C11] characters.

Structure: Range C1, C2, C3, C4, C5, C6, C8, C9, C10 A numeric.

C7 A letter (+, - or A: see below).

C11 A numeric or a letter (see

below).

Structure: Rules C1, C2 Day of month (in the range 1...31 depending on
month and year).

C3, C4 Month (in the range 1...12).

C5, C6 Two last digits of a year.

C7 + , - or A
Note:
 "+" (plus) means year of birth between 1800
and 1899;
 "-" (minus) means years between 1900 and
1999;
 "A" means 2000 and above.
The structure check should absolutely ensure that
one of the 3 characters is included in the TIN.

Syntax: Check Digit C11 1. Concatenate C1, C2, C3, C4, C5, C6, C8, C9,
C10 (warning: C7 is not part of the check digit);
2. Calculate the modulo 31 of the abovementioned
number;
3. The result of calculating modulo 31 will give as a
result a number, which will provide the check
mark through the following table:
0 0
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
9 9
10 A
11 B
12 C
13 D
14 E
15 F
16 H
17 J
18 K

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19 L
20 M
21 N
22 P
23 R
24 S
25 T
26 U
27 V
28 W
29 X
30 Y
Syntax: Sample 131052-308T 1. 131052308;
2. 131052308 MOD 31 = 25;
3. Check character = T.

Table 15: MS Specific Algorithms - Finland

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3.10 FRANCE
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, C9, Where C1 to C13 are
C10, C11, C12, C13] characters.

Structure: Range C1, C2, C3, C4, C5, C6, C8, C9, C10, A numeric.
C11, C12, C13

Structure: Rules C1 Must be 0, 1, 2 or 3.

Syntax: Check Digit C11, C12, C13 1. Concatenate C1, C2, C3, C4, C5, C6, C7, C8, C9,
C10;
2. Get modulo 511 of the result of the previous
result;
3. Check digit = remainder if remainder < 100, C11 =
0 (if remainder < 10, C11 = 0 and C12 = 0).

Syntax: Sample 30 23 217 600 1. 3023217600;

053
2. 3023217600 mod 511 = 53;
3. Check digit = 053.

Table 16: MS Specific Algorithms - France

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3.11 GERMANY
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C11 are characters.
C9, C10, C11]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11

Structure: Special Characters If any, slash should be skipped.

Structure: Rules C1 Must never be 0.

C1, C2, C3, One and only one mandatory duplicate value: one of
C4, C5, C6, the first ten digits is used twice (the recurrent digits
C7, C8, C9, don't have to be located at subsequent positions but
C10 they can be).

Syntax: Check Digit C11 1. Take C1 modulo 10. If result is 0, result is 10;
2. Multiply the result by 2;
3. Take modulo 11 of the result. This value is called
X;
4. Take modulo 10 of C2 + X. If result is 0, result is
10;
5. Multiply the result by 2;
6. Take modulo 11 of the result. This value is called
Y;
7. Apply steps 4, 5 and 6 in an analogue way for
digits C3 to C10. Consider that last value called
Z;
8. 11 - Z = check digit. If check digit = 10, replace it
by 0.

Syntax: Sample 26954371827 1. 2 MOD 10 = 2;

2. 2 * 2 = 4;
3. 4 MOD 11 = 4;
4. (6 + 4) MOD 10 = 0 replaced by 10;
5. 2 * 10 = 20;
6. 20 MOD 11 = 9;
7. (9 + 9) MOD 10 = 8;
8. 2 * 8 = 16;
9. 16 MOD 11 = 5;
10. (5 + 5) MOD 10 = 0 replaced by 10;
11. 2 * 10 = 20;
12. 20 MOD 11 = 9;
13. (4 + 9) MOD 10 = 3;
14. 2 * 3 = 6;
15. 6 MOD 11 = 6;
16. (3 + 6) MOD 10 = 9;
17. 2 * 9 = 18;
18. 18 MOD 11 = 7;

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19. (7 + 7) MOD 10 = 4;
20. 2 * 4 = 8;
21. 8 MOD 11 = 8;
22. (1 + 8) MOD 10 = 9;
23. 2 * 9 = 18;
24. 18 MOD 11 = 7;
25. (8 + 7) MOD 10 = 5;
26. 2 * 5 = 10;
27. 10 MOD 11 = 10;
28. (2 + 10) MOD 10 = 2;
29. 2 * 2 = 4;
30. 4 MOD 11 = 4;
31. Check digit = 11 - 4 = 7.

Table 17: MS Specific Algorithms - Germany 1

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C11 are characters.
C9, C10, C11]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11

Structure: Special Characters If any, slash should be skipped.

Structure: Rules C1 Must never be 0.

C1, C2, C3, One and only one mandatory duplicate or triple value:
C4, C5, C6,
C7, C8, C9,  One of the first ten digits is used twice (the
C10 recurrent digits do not have to be located at
subsequent positions but they can be);
 One of the first ten digits is used tree times (only
two recurrent digits are allowed to be one after
another).

Syntax: Check Digit C11 1. Initialize the variable X to 10.

2. Take C1 + X modulo 10. If result is 0, result is 10;
3. Multiply the result by 2;
4. Take modulo 11 of the result. Update the value of
variable X with the result of this operation;
5. Take C2 + X modulo 10. If result is 0, result is 10;
6. Multiply the result by 2;
7. Take modulo 11 of the result. Update the value of
variable X with the result of this operation;
8. Apply steps 5, 6 and 7 in an analogue way for
digits C3 to C10. Consider that last value called
Y;
9. 11 - Y = check digit. If check digit = 10, replace it
by 0.

Syntax: Sample 86095742719 1. (8 + 10) MOD 10 = 8;

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2. 8 * 2 = 16;
3. 16 MOD 11 = 5;
4. (6 + 5) MOD 10 = 1;
5. 1 * 2 = 2;
6. 2 MOD 11 = 2;
7. (0 + 2) MOD 10 = 2;
8. 2 * 2 = 4;
9. 4 MOD 11 = 4;
10. (9 + 4) MOD 10 = 3;
11. 3 * 2 = 6;
12. 6 MOD 11 = 6;
13. (5 + 6) MOD 10 = 1;
14. 1 * 2 = 2;
15. 2 MOD 11 = 2;
16. (7 + 2) MOD 10 = 9;
17. 9 * 2 = 18;
18. 18 MOD 11 = 7;
19. (4 + 7) MOD 10 = 1;
20. 1 * 2 = 2;
21. 2 MOD 11 = 2;
22. (2 + 2) MOD 10 = 4;
23. 4 * 2 = 8;
24. 8 MOD 11 = 8;
25. (7 + 8) MOD 10 = 5;
26. 5 * 2 = 10;
27. 10 MOD 11 = 10;
28. (1 + 10) MOD 10 = 1;
29. 2 * 1 = 2;
30. 2 MOD 11 = 2;
31. Check digit = 11 - 2 = 9.

65929970489 32. (6 + 10) MOD 10 = 6;

33. 6 * 2 = 12;
34. 12 MOD 11 = 1;
35. (5 + 1) MOD 10 = 6;
36. 6 * 2 = 12;
37. 12 MOD 11 = 1;
38. (9 + 1) MOD 10 = 0 replaced by 10;
39. 10 * 2 = 20;
40. 20 MOD 11 = 9;
41. (2 + 9) MOD 10 = 1;
42. 1 * 2 = 2;
43. 2 MOD 11 = 2;
44. (9 + 2) MOD 10 = 1;
45. 1 * 2 = 2;
46. 2 MOD 11 = 2;
47. (9 + 2) MOD 10 = 1;
48. 1 * 2 = 2;
49. 2 MOD 11 = 2;
50. (7 + 2) MOD 10 = 9;
51. 9 * 2 = 18;

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52. 18 MOD 11 = 7;
53. (0 + 7) MOD 10 = 7;
54. 7 * 2 = 14;
55. 14 MOD 11 = 3;
56. (4 + 3) MOD 10 = 7;
57. 7 * 2 = 14;
58. 14 MOD 11 = 3;
59. (8 + 3) MOD 10 = 1;
60. 2 * 1 = 2;
61. 2 MOD 11 = 2;
62. Check digit = 11 - 2 = 9.

Table 18: MS Specific Algorithms - Germany 2

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3.12 GREECE
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C9 are characters.
C9]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9

Syntax: Check Digit Not publicly available

Syntax: Sample Not publicly available

Table 19: MS Specific Algorithms - Greece

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3.13 HUNGARY
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C10 are characters.
C9, C10]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10

Structure: Rules C1 8.

Syntax: Check Digit C10 1. Multiply the values of each position by the
corresponding weight:
C1 1
C2 2
C3 3
C4 4
C5 5
C6 6
C7 7
C8 8
C9 9
2. Add up the results of the above multiplications;
3. Get modulo 11 of the result of the previous
addition;
4. Check digit = remainder.

Syntax: Sample 8071592153 1. 8 * 1 = 8, 0 * 2 = 0, 7 * 3 = 21, 1 * 4 = 4, 5 * 5 =

25, 9 * 6 = 54, 2 * 7 = 14, 1 * 8 = 8, 5 * 9 = 45;
2. 8 + 0 + 21 + 4 + 25 + 54 + 14 + 8 + 45 = 179;
3. 179 MOD 11 = 3;
4. Check digit = 3.

Table 20: MS Specific Algorithms - Hungary

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3.14 IRELAND
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C9 are characters.
C9] C9 is optional.

Structure: Range C1, C2, C3, C4, C5, C6, C7 A numeric.

C8 A letter in the range [A-W].

Structure: Rule C9 A letter in the range [A-I], or “W”.

Syntax: Check Digit 1. In reverse order, each digit is multiplied by a weight started at 2:
C7 2
C6 3
C5 4
C4 5
C3 6
C2 7
C1 8
LetterToNumber(C9) 9
2. LetterToNumber(C9) is based on the following mapping:
“A”=1, “B”=2, “C”=3, “D”=4, “E”=5, “F”=6, “G”=7, “H”=8, “I”=9
A “W” or absence of character in position 9 is allocated a numeric
value of 0.
3. Add up each result;
4. The remainder of the modulo 23 indicates the character position on
the alphabet according to the following mapping:
0=”W”, 1=”A”, 2=”B”, 3=”C”… 22=”V”

Syntax: Samples 1234567T 1. 0*9+1*8+2*7+3*6+4*5+5*4+6*3

+ 7 * 2 = 112;
2. 112 MOD 23 = 20 = T.

1234567TW 1. 0*9+1*8+2*7+3*6+4*5+5*4+6*3
+ 7 * 2 = 112;
2. 112 MOD 23 = 20 = T.

1234577W 1. 0*9+1*8+2*7+3*6+4*5+5*4+7*3
+ 7 * 2 = 115;
2. 112 MOD 23 = 0 = W.

1234577WW 1. 0*9+1*8+2*7+3*6+4*5+5*4+7*3
+ 7 * 2 = 115;
2. 112 MOD 23 = 0 = W.

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1234577IA 1. 1*9+1*8+2*7+3*6+4*5+5*4+7*3
+ 7 * 2 = 124;
2. 124 MOD 23 = 9 = I

Table 21: MS Specific Algorithms - Ireland

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3.15 ITALY
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, C9, Where C1 to C16 are characters.
C10, C11, C12, C13, C14, C15, C16]

Structure: Range C1, C2, C3, C4, C5, C6, C9, C12, A letter (uppercase or lowercase).
C16

C7, C8, C10, C11, C13, C14, C15 A numeric.

Structure: Rules C7, C8 Two last digits of a year.

C9 A letter representing a month; the letter can only take

the values:
 January: A
 February: B
 March: C
 April: D
 May: E
 June: H
 July: L
 August: M
 September: P
 October: R
 November: S
 December: T.

C10, C11 Day of month (in the range 1...31 for men) or day of
month + 40 (in the range 41...71 for women).

C12, C13, C14, A code (1 letter + 3 numeric) representing the place of

C15 birth, being a city (when born in Italy) or a country
(when born out of Italy), from the following list of
values:

C7, C8, C10, When two or more individuals have the same fifteen
C11, C13, C14, alphanumeric character, one or more of the seven
C15 numerical characters are replaced, starting from the
right, according to correspondence shown in the
following table:

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Syntax: Check Digit 1. Each of the first fifteen characters, depending on its relevant position
(even or odd), is converted into a numeric value, according to
correspondence shown in the tables below:

2. The numerical values thus determined are added together and their
sum is divided by 26. The check character (C16) is obtained by
converting the remainder of the division in the corresponding
alphabetic character according to the table below:

Syntax: Sample DMLPRY77D1

5H501F

Table 22: MS Specific Algorithms - Italy

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3.16 LATVIA
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C11 are characters.
C9, C10, C11]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11

Structure: Rules C1, C2 Day of month (in the range 1...31 depending on month
and year.

C3, C4 Month (in the range 00...12).

C5, C6 Two last digits of a year.

C7 Digit indicating the century:

 0: person born between 1800 and 1899;
 1: person born between 1900 and 1999;
 2: person born from 2000 or above.

Structure: Sample 01011012345.

Syntax: Check Digit Not publicly available

Syntax: Sample Not publicly available

Table 23: MS Specific Algorithms - Latvia 1

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C11 are characters.
C9, C10, C11]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11

Structure: Rules C1 Digit “3”

C2 Digit “2”

C3, C4, C5, Digit from 0 to 9, generated automatically by

C6, C7, C8, information system.
C9, C10

Structure: Sample 32579461005

Syntax: Check Digit Not publicly available

Syntax: Sample Not publicly available

Table 24: MS Specific Algorithms - Latvia 21

1
This algorithm is applicable as of 01/07/2017.

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3.17 LITHUANIA
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C11 are characters.
C9, C10, C11]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11

Structure: Rules C1 Can only take the value 1 to 6.

C2, C3 Two last digits of a year.

C4, C5 Month (in the range 1...12).

C6, C7 Day of month (in the range 1...31 depending on

month and year).

Structure: Sample 10101010005.

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Syntax: Check Digit C11 1. Multiply the values of each position by the
corresponding weight:
C1 1
C2 2
C3 3
C4 4
C5 5
C6 6
C7 7
C8 8
C9 9
C10 1
2. Add up the results of the above multiplications;
3. Get modulo 11 of the result of the previous
addition;
4. C11 = remainder if remainder is not 10;
5. If remainder is 10, calculate a new check digit
with over corresponding weight:

C1 3
C2 4
C3 5
C4 6
C5 7
C6 8
C7 9
C8 1
C9 2
C10 3
6. Add up the results of the above multiplications;
7. Get modulo 11 of the result of the previous
addition;
8. C11 = remainder if remainder is not 10; if
remainder is 10, C11 = 0.

Syntax: Sample 33309240064 1. 3*1=3; 3*2=6; 3*3=9; 0*4=0; 9*5=45; 2*6=12;

4*7=28; 0*8=0; 0*9=0; 6*1=6
2. 3 + 6 + 9 + 0 + 45 + 12 + 28 + 0 + 0 + 6 = 109
3. 109 MOD 11 = 10
4. 3*3=9; 3*4=12; 3*5=15; 0*6=0; 9*7=63; 2*8=16;
4*9=36; 0*1=0; 0*2=0; 6*3=18
5. 9 + 12 + 15 + 0 + 63 + 16 + 36 + 0 + 0 +18 = 169
6. 169 MOD 11 = 4 (i.e. C11)

Table 25: MS Specific Algorithms - Lithuania

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3.18 LUXEMBOURG
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, C9, Where C1 to C13 are
C10, C11, C12, C13] characters.

Structure: Range C1, C2, C3, C4, C5, C6, C8, C9, C10, A numeric.
C11, C12, C13

Structure: Rules C1, C2, C3, Four digits of a year.

C4

C5, C6 Month (in the range 01...12).

C7, C8 Day (in the range 01...31).

Syntax: Check Digit C12 1. Multiply the values of each position by the
corresponding weight:
C1 2
C2 1
C3 2
C4 1
C5 2
C6 1
C7 2
C8 1
C9 2
C10 1
C11 2
C12 1
2. If the product of a doubling operation is > 9, sum
the digits of the product;
3. Add up the results of the above multiplications;
4. Get modulo 10 of the result of the previous
addition;
5. If remainder = 0, C12 is valid. Otherwise the TIN is
not valid.
1. Create an array n containing the individual C1 to
C13
C11 and C13 of the TIN (where ni = the value of the
corresponding C), taken from right to left:

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2. Initialize the checksum c to 0;

3. For each index i of the array n, starting at 0, replace
c by d(c,p(i mod 8, ni)), according to the following
tables:
j
d(i,j)
0 1 2 3 4 5 6 7 8 9
0 0 1 2 3 4 5 6 7 8 9
1 1 2 3 4 0 6 7 8 9 5
2 2 3 4 0 1 7 8 9 5 6
3 3 4 0 1 2 8 9 5 6 7
4 4 0 1 2 3 9 5 6 7 8
i
5 5 9 8 7 6 0 4 3 2 1
6 6 5 9 8 7 1 0 4 3 2
7 7 6 5 9 8 2 1 0 4 3
8 8 7 6 5 9 3 2 1 0 4
9 9 8 7 6 5 4 3 2 1 0

4. Check digit c if c = 0, C13 is valid. Otherwise, the

TIN is not valid.

C12, C13 The TIN is only valid if the check digits of C12 and C13
are valid.

Syntax: Sample 18931201057 Verification of C12:

32
1. 1 * 2 = 2, 8 * 1 = 8, 9 * 2 = 18, 3 * 1 = 3, 1 * 2 =
2, 2 * 1 = 2, 0 * 2 = 0, 1 * 1 = 1, 0 * 2 = 0, 5 * 1 =
5, 7 * 2 = 14, 3 * 1 = 3;
2. 1 + 8 = 9, 1 + 4 = 5;
3. 2+8+9+3+2+2+0+1+0+5+5+3=
40;
4. 40 mod 10 = 0;
5. Check digit = remainder = 0, C12 is valid.

18931201057 Verification of C13:

32
1.

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2. c = 0;
3.

4. Check digit = 0, C13 is valid.

18931201057 C12 and C13 are valid, the TIN is valid.

32

Table 26: MS Specific Algorithms - Luxembourg

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3.19 MALTA
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8] Where C1 to C8 are characters.

Structure: Range C1, C2, C3, C4, C5, C6, C7 A numeric.

C8 A letter.

Structure: Rule C8 M, G, A, P, L, H, B or Z.

C1 - C7 when C8 C1 - C7 is included between 1 (0000001) and

is A or P 9999999.

C1 - C7 when C8 C1 - C5 is included between 0 (00000) and 32000

is M, G, L, H, B and C6 - C7 are included between 00 and 99 (but
or Z with the strict exclusion of 0000000).

Structure: Special Characters From an IT perspective, there should always be 8 characters. If the first 4
digits are omitted in the query, the result should anyway be reported in 8
characters by including leading zeros. E.g. when "199Z" or "34581M" is
queried, the results should be shown respectively as "0000199Z" and
"0034581M".

Structure: Sample 1234567A.

Syntax: Check Digit Not publicly available

Syntax: Sample Not publicly available

Table 27: MS Specific Algorithms - Malta 1

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C9 are characters.
C9]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9

Structure: Rule C1-C2 C1-C2 can only take the values

11, 22, 33, 44, 55, 66, 77 or 88

Syntax: Check Digit Not publicly available

Syntax: Sample Not publicly available

Table 28: MS Specific Algorithms - Malta 2

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3.20 NETHERLANDS
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C9 are characters.
C9]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9

Syntax: Rule C9 1. Multiply the values of each position by the

corresponding weight:
C1 9
C2 8
C3 7
C4 6
C5 5
C6 4
C7 3
C8 2
2. Add up the results of the above multiplications;
3. Get modulo 11 of the result of the previous
addition;
4. Check digit = remainder (if remainder = 10, the TIN
is not valid).

Syntax: Sample 174559434 1. 1 * 9 = 9, 7 * 8 = 56, 4 * 7 = 28, 5 * 6 = 30, 5 * 5 =

25, 9 * 4 = 36, 4 * 3 = 12, 3 * 2 = 6;
2. 9 + 56 + 28 + 30 + 25 + 36 + 12 + 6 = 202;
3. 202 MOD 11 = 4;
4. Check digit = 4.

Table 29: MS Specific Algorithms - Netherlands

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3.21 POLAND
This algorithm is the same as the one used for this MS in VIES-VATValidationRoutines [R02].

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, C9, Where C1 to C10 are
C10] characters.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, C9, A numeric.
C10

Syntax: Rule C10 1. Multiply the values of each position by the

corresponding weight:
C1 6
C2 5
C3 7
C4 2
C5 3
C6 4
C7 5
C8 6
C9 7
2. Add up the results of the above multiplications;
3. Get modulo 11 of the result of the previous addition;
4. Check digit = remainder (if remainder = 10, the TIN is
not valid).

Syntax: Sample 2234567895 1. 2 * 6 = 12, 2 * 5 = 10, 3 * 7 = 21, 4 * 2 = 8,5 * 3 =

15,6 * 4 = 24, 7 * 5 = 35, 8 * 6 = 48, 9 * 7 = 63;
2. 12 + 10 + 21 + 8 + 15 + 24 + 35 + 48 + 63 = 236;
3. 236 MOD 11 = 5;
4. Check digit = 5.

Table 30: MS Specific Algorithms - Poland 1

Structure: Format [C1, C2, C3, C4, C5, C6, C7, C8, C9, C10, C11] Where C1 to C11 are
characters.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, C9, C10, C11 A numeric.

Structure: Rule C1 - C2 Stand for the last numbers of the year of birth.

C3 - C4 Stand for the month of birth. However for birthdates between 1900
and 1999 no change to C3 - C4 is made, for other birthdates:
 Between 1800 and 1899: month field is increased by 80;
 Between 2000 and 2099: month field is increased by 20;
 Between 2100 and 2199: month field is increased by 40;

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 Between 2200 and 2299: month field is increased by 60.

The adopted method of coding the month of birth allows
distinguishing at least five centuries.
Therefore, the following months in the various centuries will have
the following numbers:

C5 - C6 Stand for the day of the birth.

C7 - C9 Stand for an ordinal number.

C10 Denotes sex (digits 0, 2, 4, 6, 8 for females and digits 1, 3, 5, 7, 9

for males).

Syntax: Rule C11 1. Multiply the values of each position by the corresponding
weight:
C1 1
C2 3
C3 7
C4 9
C5 1
C6 3
C7 7
C8 9
C9 1
C10 3
2. Add up the last digits of the above multiplications results;
3. Value of the last digit of the sum deduct from 10. If this last digit
is 0, the TIN is invalid;
4. The result of subtraction is the check digit.

Syntax: Sample 02070803628 1. A person born on the 08/07/1902, sex - female;

2. 0 * 1 = 0, 2 * 3 = 6, 0 * 7 = 0, 7 * 9 = 63, 0 * 1 = 0, 8 * 3 = 24, 0

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* 7 = 0, 3 * 9 = 27, 6 * 1 = 6, 2 * 3 = 6;
3. 0 + 6 + 0 + 3 + 0 + 4 + 0 + 7 + 6 + 6 = 32;
4. 10 - 2 = 8;
5. Check digit = 8.

Table 31: MS Specific Algorithms - Poland 2

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3.22 PORTUGAL
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C9 are characters.
C9]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, C9 A numeric.

Syntax: Rule C9 1. Multiply the values of each position by the

corresponding weight:
C1 9
C2 8
C3 7
C4 6
C5 5
C6 4
C7 3
C8 2
2. Add up the results of the above multiplications;
3. Get modulo 11 of the result of the previous addition;
4. Check digit = 11 - remainder:
 If check digit < = 9 then check digit is OK (11
– remainder);
 If check digit = 10 then check digit is 0 (zero);
 If check digit = 11 then check digit is 0 (zero).

Syntax: Sample 299999998 1. 2 * 9 = 18, 9 * 8 = 72, 9 * 7 = 63, 9 * 6 = 54, 9 * 5 = 45,

9 * 4 = 36, 9 * 3 = 27, 9 * 2 = 18;
2. 18 + 72 + 63 + 54 + 45 + 36 + 27 + 18 = 333;
3. MOD(333;11) = 3;
4. Check digit = 11 - 3 = 8.

Table 32: MS Specific Algorithms - Portugal

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3.23 ROMANIA
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C13 are characters.
C9, C10, C11, C12, C13]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11, C12, C13

Structure: Rules C1 In the range 1...9:

 1 is for the male person born between 1900
and 1999;
 2 is for the female person born between 1900
and 1999;
 3 is for the male person born between 1800
and 1899;
 4 is for the female person born between 1800
and 1899;
 5 is for the male person born between 2000
and 2099;
 6 is for the female person born between 2000
and 2099;
 7 is for the foreign male obtaining temporary
residence in Romania;
 8 is the foreign female obtaining temporary
residence in Romania;
 9 is for the foreign citizens.

C2, C3 Two last digits of a year (in the range 00…99).

C4, C5 Month (in the range 1...12).

C6, C7 Day of month (in the range 1...31 depending on month

and year).

C8, C9 County or district code (can only take the values 01 to

47 as well as 51 and 52).

Structure: Sample 8001011234567.

Syntax: Check Digit Not publicly available

Syntax: Sample Not publicly available

Table 33: MS Specific Algorithms – Romania 1

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C13 are characters.
C9, C10, C11, C12, C13]

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Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10, C11, C12, C13

Structure: Rules C1 9.

C2, C3, C4 0.

C5, C6, C7, In the range 0...9.

C8, C9, C10,
C11, C12

Structure: Sample 900012345678.

Syntax: Check Digit Not publicly available

Syntax: Sample Not publicly available

Table 34: MS Specific Algorithms - Romania 2

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3.24 SLOVAKIA
Structure: TIN Format [C1 C2 C3 C4 C5 C6 C7 C8 C9 Where C1 to C10 are digits.
C10]

Structure: Range C1…C10 A numeric

Structure: Special Characters If there is slash between C6 and C7, it should be skipped.

Structure: Rules C1, C2 In the range 0...9

C3, C4 In the range 01...12 or in range 51…62

C5, C6 In the range 01...31

C7 – C10 In the range 0...9

Syntax: Check Digit C10 If the number consisting of the digits C1, C2 is lower
than 54, C10 might not be present.

Syntax: Sample 7711167420 C1…C10 numeric

281203054 C1…C9 numeric, C10 is not present because C1, C2 is

lower than 54

Table 35: MS Specific Algorithms – Slovakia 1

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C10 are characters.
C9, C10]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10

Structure: Special Characters No.

Structure: Rules C1 to C10 In the range 0...9

Syntax: Check Digit No syntax check: only validation of structure.

Table 36: MS Specific Algorithms – Slovakia 2

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3.25 SLOVENIA
This algorithm is the same as the one used for this MS in VIES-VATValidationRoutines [R02].

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8] Where C1 to C8 are characters.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8 A numeric.

Structure: Rules C1, C2, C3, C4, Must be between 1000000 and 9999999 included.
C5, C6, C7

Syntax: Check Digit C8 1. Multiply the values of each position by the

corresponding weight:
C1 8
C2 7
C3 6
C4 5
C5 4
C6 3
C7 2
2. Add up the results of the above multiplications;
3. Get modulo 11 of the result of the previous
addition;
4. Check digit = 11 - remainder. If result = 10,
Check digit = 0.

Syntax: TIN Format 15012557 1. 1 * 8 = 8, 5 * 7 = 35, 0 * 6 = 0, 1 * 5 = 5, 2 * 4 =

8, 5 * 3 = 15, 5 * 2 = 10;
2. 8 + 35 + 0 + 5 + 8 + 15 + 10 = 81;
3. 81 MOD 11 = 4;
4. Check digit = 11 - 4 = 7.

Table 37: MS Specific Algorithms - Slovenia

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3.26 SPAIN
Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C9 are characters.
C9]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8 A numeric.

C9 A letter.

Structure: Special Characters From an IT perspective, there should always be 9 characters. If digits are
omitted in the query, the result should anyway be reported in 9 characters
by including leading zeros. E.g. 54237A should be understood as
00054237A and should not be blocking the check.

Structure: Sample 12345678A

Syntax: Check Digit C9 1. Take the remainder of modulo 23 of the 8 first

characters;
2. Add 1 to the remainder of operation 1;
3. The check letter corresponds to this figure in the
table below:

T R WA G M Y F P D X B N J Z S Q V H L C K E

Syntax: Sample (000)54237A 1. (000)54237 MOD 23 = 3;

2. 3 + 1 = 4;
3. Check character = A.

Table 38: MS Specific Algorithms - Spain 1

Structure: TIN Format [C1,C2, C3, C4, C5, C6, C7, C8, Where C1 to C9 are characters.
C9]

Structure: Range C1, C9 A letter.

C2, C3, C4, C5, C6, C7, C8 A numeric.

Structure: Rule C1 Must be X, Y, Z, K, L or M.

Structure: Sample X1234567A.

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Syntax: Check Digit C9 0. Replace the leading letter by the corresponding digit
and concatenate the result with the other characters:

X Y Z K L M

0 1 2 0 0 0

1. Follow the Syntax Check from algorithm 1 above.

Syntax: Sample X1234567L 0. Replace X by 0  01234567;

1. 01234567 MOD 23 = 19;
2. 19 + 1 = 20;
3. Check character = L.

Z1234567R 0. Replace Z by 2  21234567;

1. 21234567 MOD 23 = 1;
2. 1 + 1 = 2;
3. Check character = R.

M2812345C 0. Replace M by 0  02812345;

1. 02812345 MOD 23 = 20;
2. 20 + 1 = 21;
3. Check character = C.

Table 39: MS Specific Algorithms - Spain 2

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3.27 SWEDEN
Structure: TIN Format [C1, C2, C3, C4, C5, C6, “-“, C7, Where C1 to C10 are characters.
C8, C9, C10] C1 to C6 must be separated from
C7 to C10 by a hyphen.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10

Structure: Special Characters Hyphen is mandatory. The hyphen has an importance and will not be
skipped for the purpose of TIN validation.

Structure: Rules C1, C2 Two last digits of a year.

C3, C4 Month (in the range 1...12).

C5, C6 Day of month (in the range 1...31 depending on month

and year).

Syntax: Check Digit C10 1. Multiply the values of each position by the
corresponding weight:
C1 2
C2 1
C3 2
C4 1
C5 2
C6 1
C7 2
C8 1
C9 2
2. Add up the results of the above multiplications.
NB: 12 is regarded as 1 + 2;
3. The unit digit in the sum of the digits is subtracted
from 10 and the result is the check digit. If the
resulting number is 10, the check digit is 0.

Syntax: Sample 640823-3234 1. 6 * 2 = 12, 4 * 1 = 4, 0 * 2 = 0, 8 * 1 = 8, 2 * 2 = 4,

3 * 1 = 3, 3 * 2 = 6, 2 * 1 = 2, 3 * 2 = 6;
2. 1 + 2 + 4 + 0 + 8 + 4 + 3 + 6 + 2 + 6 = 36;
3. Check digit = 10 - 6 = 4.

Table 40: MS Specific Algorithms - Sweden 1

Structure: TIN Format [C1, C2, C3, C4, C5, C6, “-“, C7, C8, Where C1 to C10 are
C9, C10] characters. C1 to C6 must be
separated from C7 to C10 by a
hyphen.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, C9, A numeric.
C10

Structure: Special Characters Hyphen is mandatory. The hyphen has an importance and will not be
skipped for the purpose of TIN validation.

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Structure: Rules C1, C2 Two last digits of a year.

C3, C4 Month (in the range 1...12).

C5, C6 Day of month + 60 (in the range 61...91 depending on

month and year).

Syntax: Check Digit C10 1. Multiply the values of each position by the
corresponding weight:
C1 2
C2 1
C3 2
C4 1
C5 2
C6 1
C7 2
C8 1
C9 2
2. Add up the results of the above multiplications. NB: 12
is regarded as 1 + 2;
3. The unit digit in the sum of the digits is subtracted from
10 and the result is the check digit. If the resulting
number is 10, the check digit is 0.

Syntax: Sample 640883- 1. 6 * 2 = 12, 4 * 1 = 4, 0 * 2 = 0, 8 * 1 = 8, 8 * 2 = 16, 3 *

3231 1 = 3, 3 * 2 = 6, 2 * 1 = 2, 3 * 2 = 6;
2. 1 + 2 + 4 + 0 + 8 + 1 + 6 + 3 + 6 + 2 + 6 = 39;
3. Check digit = 10 - 9 = 1.

Table 41: MS Specific Algorithms - Sweden 2

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C12 are characters
C9, C10, C11, C12] and written as a single block.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, C9, A numeric.
C10, C11, C12

Structure: Special Characters

Structure: Rules C1, C2 Can only be 18 or 19 or 20 (i.e. century of birth).

C1, C2, C3, C4 Four digits of a year.

C5, C6 Month (in the range 01...12).

C7, C8 Day of month (in the range 01...31 depending on

month and year).

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Syntax: Check Digit C12 1. Multiply the values of each position from C3 to
C11 by the corresponding weight:
C3 2
C4 1
C5 2
C6 1
C7 2
C8 1
C9 2
C10 1
C11 2
2. Add up the results of the above multiplications.
NB: 12 is regarded as 1 + 2;
3. The unit digit in the sum of the digits is
subtracted from 10 and the result is the check
digit. If the resulting number is 10, the check
digit is 0.

Syntax: Sample 196408233234 1. 6 * 2 = 12, 4 * 1 = 4, 0 * 2 = 0, 8 * 1 = 8, 2 * 2 =

4, 3 * 1 = 3, 3 * 2 = 6, 2 * 1 = 2, 3 * 2 = 6;
2. 1 + 2 + 4 + 0 + 8 + 4 + 3 + 6 + 2 + 6 = 36;
3. Check digit = 10 - 6 = 4.

Table 42: MS Specific Algorithms - Sweden 3

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C12 are characters
C9, C10, C11, C12] and written as a single block.

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, C9, A numeric.
C10, C11, C12

Structure: Special Characters

Structure: Rules C1, C2 Can only be 18 or 19 or 20 (i.e. century of birth).

C1, C2, C3, C4 Four digits of a year.

C5, C6 Month (in the range 01...12).

C7, C8 Day of month + 60 (in the range 61...91 depending

on month and year).

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Syntax: Check Digit C12 1. Multiply the values of each position by the
corresponding weight:
C3 2
C4 1
C5 2
C6 1
C7 2
C8 1
C9 2
C10 1
C11 2
2. Add up the results of the above multiplications.
NB: 12 is regarded as 1 + 2;
3. The unit digit in the sum of the digits is
subtracted from 10 and the result is the check
digit. If the resulting number is 10, the check
digit is 0.

Syntax: Sample 196408833231 4. 6 * 2 = 12, 4 * 1 = 4, 0 * 2 = 0, 8 * 1 = 8, 8 * 2 =

16, 3 * 1 = 3, 3 * 2 = 6, 2 * 1 = 2, 3 * 2 = 6;
5. 1 + 2 + 4 + 0 + 8 + 1 + 6 + 3 + 6 + 2 + 6 = 39;
6. Check digit = 10 - 9 = 1.

Table 43: MS Specific Algorithms - Sweden 4

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3.28 UNITED KINGDOM

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C10 are characters.
C9, C10]

Structure: Range C1, C2, C3, C4, C5, C6, C7, C8, A numeric.
C9, C10

Structure: Sample 1234567890.

Syntax: Check Digit No syntax check: only validation of structure.

Table 44: MS Specific Algorithms - United Kingdom 1

Structure: TIN Format [C1, C2, C3, C4, C5, C6, C7, C8, Where C1 to C9 are characters.
C9]

Structure: Range C1, C2 A letter.

C3, C4, C5, C6, C7, C8 A numeric.

C9 A letter or whitespace (meaning

optional in this last case).

Structure: Rules C1 Must not be D, F, I, Q, U, V.

C2 Must not be D, F, I, O, Q, U, V.

C1, C2 Combination of C1 and C2 must not be GB, NK, TN or

ZZ.

C9 Must be A, B, C, D or a whitespace.

Structure: Sample AA123456A.

Syntax: Check Digit No syntax check: only validation of structure.

Table 45: MS Specific Algorithms - United Kingdom 2

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