- The European Commission’s DG TAXUD published a study on Taxpayer Identification Numbers (TINs) and verification tools to support work under the DAC.
- The study advises against creating a composite EU TIN (country code + national TIN) for cross-border reporting, citing high implementation costs and limited added value.
- It finds a cross-border TIN verification tool is needed because current systems cannot confirm whether a TIN exists and matches the taxpayer across Member States.
- The study proposes a central EU gateway linked to national registries, with access for tax authorities and, optionally, reporting entities.
- It recommends keeping national TINs and developing a proportionate EU verification tool, with voluntary access for reporting entities to improve data quality and reduce follow-up burdens.
Source: etaf.tax
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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