NIF
Tax Identification Number. The unique fiscal identifier assigned by each national tax authority to its taxpayers.
Definition
The NIF (Numéro d'Identification Fiscale, French for Tax Identification Number) is the unique identifier assigned by a country's tax authority to each taxpayer, natural or legal person. The name and format vary by country: TIN per OECD, SPI in France (13 digits), NIF in Spain and Portugal (9 characters), Steuernummer in Germany (10-13 digits), Codice Fiscale in Italy (16 alphanumeric characters).
Origin
The OECD standardised the concept of Tax Identification Number (TIN) in 2014 under the Common Reporting Standard (CRS) for automatic exchange of tax information between administrations. The NIF appears in EDI in European e-invoicing (notably under EN 16931, in element BT-31 Seller VAT identifier or BT-32 Seller tax registration identifier) and in customs declarations.
Example in context
NAD+SE+++ACME FRANCE SAS::FR::75 RUE DE LA PAIX::PARIS:::75002:FR'
RFF+VA:FR12345678901'
RFF+FC:1234567890123'Here, RFF+VA carries the French intra-community VAT ID, and RFF+FC carries the seller's French NIF/SPI. On a PEPPOL B2G invoice, these identifiers are systematically required so the receiving administration can reconcile the invoice with the taxpayer.