In simple terms
The TIN (taxpayer identification number, «ИНН», INN) is your «number» at the tax office: through it the tax office (ФНС) sees your income, property, taxes and deductions. The number is assigned once and for life. It does not change if you change your passport or surname, or move.
Individuals, sole traders (IP) and organisations all have a TIN. A paper certificate is no longer required: knowing the number is enough. If necessary, you can download a statement confirming your TIN in your taxpayer's personal account.
What the number consists of
| Who | Digits | Example |
|---|---|---|
| Individual, sole trader | 12 | 770712345633 |
| Organisation | 10 | 7707123458 |
Let us break down the sample individual TIN 770712345633:
- 77 — the region code (77 is Moscow);
- 07 — the number of the tax office that assigned the TIN;
- 123456 — the serial number of the record;
- 33 — two check digits. They are calculated by a formula from the previous digits to catch typos straight away.
Example of calculating the first check digit. The first 10 digits 7707123456 are multiplied by the coefficients 7, 2, 4, 10, 3, 5, 9, 4, 6, 8 and added up: 49 + 14 + 0 + 70 + 3 + 10 + 27 + 16 + 30 + 48 = 267. The remainder of dividing 267 by 11 is 3 — this is the first check digit. If even one digit of the number is wrong, the check digits almost always will not match, and the bank or the tax office service will report an error.
The region in the TIN is where the number was assigned, not where you live now. After you move, the TIN stays the same.
How to find out or get a TIN
- Find out — on the tax office website in the «Find out your TIN» service by passport details, in your personal account or on Gosuslugi.
- Get one for the first time — apply online through Gosuslugi, at any tax office or at a multifunctional centre (МФЦ). It is free and usually takes up to 5 working days.
- Foreigners are also assigned a TIN. For workers on a work patent it is usually assigned when the patent is issued. For the application you need a passport with a translation and a document confirming registration or migration registration.
Where a TIN is needed
- When you start a job and for tax deductions.
- In contracts and invoices — in the parties' details.
- To register as self-employed or as a sole trader (IP).
- To pay taxes and check for debts.
How to avoid mistakes
In Russia, Kazakhstan and Belarus
Russia
The TIN («ИНН», INN) is assigned by the tax office (ФНС) free of charge and does not change when you change your passport, surname or address. You can find your number on the tax office website, in your personal account or on Gosuslugi.
Kazakhstan
Kazakhstan uses the IIN («ИИН») instead of the TIN — an individual identification number of 12 digits. It is shown on the ID card; for organisations the equivalent is the BIN («БИН»).
Belarus
In Belarus the tax number is the UNP («УНП», payer's account number) of 9 characters. Citizens also have a personal (identification) number in their passport.
Sources: Tax office service: find out your TIN («ФНС: узнать ИНН»), Federal Tax Service of Russia («ФНС России»)