Taxpayer Identification Number (TIN) in Russia

Taxpayer Identification Number

Taxpayer Identification Number (“TIN”or also called in Russian “INN”) is a multi-digit number, which enables the tax inspectorate to identify the tax status of legal entities and individuals.

According to the p.7 art.84 of the Tax Code of the Russian Federationeach taxpayer shall be assigned a taxpayer identification number which will be applicable throughout the entire territory of the Russian Federationand with respect to all taxes and fees.

Obtaining a TIN from the tax inspectorate can be made on a mandatory or voluntary basis.

Article 83 of the Tax Code of the RF determines cases, in which the taxpayer is obliged to receive a TIN from the tax inspectorate:

  • incorporation of a legal entity,
  • registration of an individual entrepreneur,
  • registration of a notary,
  • registration of an advocate,
  • other situations, established in current legislation of the RF.

In Russia, TIN also can be received in the tax inspectorates by physical persons on a voluntary basis at their place of residence in accordance with their applications.

In some CIS countries (Ukraine, Kazakhstan etc.), obtaining of a TIN for physical persons is a mandatory procedure for conducting business in this country.