> ## Documentation Index
> Fetch the complete documentation index at: https://docs.numeral.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Tax IDs

Tax IDs identify a business for tax purposes. They appear in two places in the Numeral API:

* **Merchant profiles** — stored on a merchant to identify the selling entity for documentation and reporting. Set when creating or updating a merchant via `POST /tax/merchants`.
* **Calculation requests** — passed on `customer.tax_ids` when the customer type is `BUSINESS`. Numeral uses the tax ID to determine whether reverse-charge or zero-rate rules apply — for example, a VAT-registered business purchasing across EU borders may owe zero tax rather than the standard rate.

A tax ID has two fields: `type` (from the table below) and `value` (the actual number):

```json theme={null}
{
  "tax_ids": [
    { "type": "gb_vat", "value": "GB123456789" }
  ]
}
```

An object can hold more than one tax ID — for example, a business registered in both the US and the EU:

```json theme={null}
{
  "tax_ids": [
    { "type": "us_ein", "value": "12-3456789" },
    { "type": "eu_vat", "value": "DE123456789" }
  ]
}
```

For customers, `tax_ids` is required for `BUSINESS` type outside the US, and not allowed for `CONSUMER` type.

***

## Supported Tax ID Types

| Type         | Country                | Description                                     |
| ------------ | ---------------------- | ----------------------------------------------- |
| `ad_nrt`     | Andorra                | NRT (Número de Registre Tributari)              |
| `ae_trn`     | United Arab Emirates   | TRN (Tax Registration Number)                   |
| `al_tin`     | Albania                | TIN                                             |
| `am_tin`     | Armenia                | TIN                                             |
| `ao_tin`     | Angola                 | TIN                                             |
| `ar_cuit`    | Argentina              | CUIT (Clave Única de Identificación Tributaria) |
| `au_abn`     | Australia              | ABN (Australian Business Number)                |
| `au_arn`     | Australia              | ARN (ATO Reference Number)                      |
| `aw_tin`     | Aruba                  | TIN                                             |
| `az_tin`     | Azerbaijan             | TIN                                             |
| `ba_tin`     | Bosnia and Herzegovina | TIN                                             |
| `bb_tin`     | Barbados               | TIN                                             |
| `bd_bin`     | Bangladesh             | BIN (Business Identification Number)            |
| `bf_ifu`     | Burkina Faso           | IFU (Identifiant Financier Unique)              |
| `bg_uic`     | Bulgaria               | UIC (Unified Identification Code)               |
| `bh_vat`     | Bahrain                | VAT number                                      |
| `bj_ifu`     | Benin                  | IFU                                             |
| `bo_tin`     | Bolivia                | TIN                                             |
| `br_cnpj`    | Brazil                 | CNPJ (Cadastro Nacional da Pessoa Jurídica)     |
| `br_cpf`     | Brazil                 | CPF (Cadastro de Pessoas Físicas)               |
| `bs_tin`     | Bahamas                | TIN                                             |
| `by_tin`     | Belarus                | TIN                                             |
| `ca_bn`      | Canada                 | BN (Business Number)                            |
| `ca_gst_hst` | Canada                 | GST/HST number                                  |
| `ca_pst_bc`  | Canada                 | PST — British Columbia                          |
| `ca_pst_mb`  | Canada                 | PST — Manitoba                                  |
| `ca_pst_sk`  | Canada                 | PST — Saskatchewan                              |
| `ca_qst`     | Canada                 | QST (Quebec Sales Tax)                          |
| `cd_nif`     | Congo                  | NIF                                             |
| `ch_uid`     | Switzerland            | UID (Unternehmens-Identifikationsnummer)        |
| `ch_vat`     | Switzerland            | VAT number                                      |
| `cl_tin`     | Chile                  | TIN                                             |
| `cm_niu`     | Cameroon               | NIU (Numéro d'Identification Unique)            |
| `cn_tin`     | China                  | TIN                                             |
| `co_nit`     | Colombia               | NIT (Número de Identificación Tributaria)       |
| `cr_tin`     | Costa Rica             | TIN                                             |
| `cv_nif`     | Cape Verde             | NIF                                             |
| `de_stn`     | Germany                | STN (Steuernummer)                              |
| `do_rcn`     | Dominican Republic     | RCN                                             |
| `ec_ruc`     | Ecuador                | RUC (Registro Único de Contribuyentes)          |
| `eg_tin`     | Egypt                  | TIN                                             |
| `es_cif`     | Spain                  | CIF (Código de Identificación Fiscal)           |
| `et_tin`     | Ethiopia               | TIN                                             |
| `eu_oss_vat` | European Union         | OSS VAT (One Stop Shop)                         |
| `eu_vat`     | European Union         | VAT number                                      |
| `gb_vat`     | United Kingdom         | VAT number                                      |
| `ge_vat`     | Georgia                | VAT number                                      |
| `gh_tin`     | Ghana                  | TIN                                             |
| `gn_nif`     | Guinea                 | NIF                                             |
| `hk_br`      | Hong Kong              | BR (Business Registration Number)               |
| `hr_oib`     | Croatia                | OIB (Osobni identifikacijski broj)              |
| `hu_tin`     | Hungary                | TIN                                             |
| `id_npwp`    | Indonesia              | NPWP (Nomor Pokok Wajib Pajak)                  |
| `il_vat`     | Israel                 | VAT number                                      |
| `in_gst`     | India                  | GST number                                      |
| `is_vat`     | Iceland                | VAT number                                      |
| `jp_cn`      | Japan                  | CN (Corporate Number)                           |
| `jp_rn`      | Japan                  | RN (Registered Number)                          |
| `jp_trn`     | Japan                  | TRN                                             |
| `ke_pin`     | Kenya                  | PIN (Personal Identification Number)            |
| `kg_tin`     | Kyrgyzstan             | TIN                                             |
| `kh_tin`     | Cambodia               | TIN                                             |
| `kr_brn`     | South Korea            | BRN (Business Registration Number)              |
| `kz_bin`     | Kazakhstan             | BIN (Business Identification Number)            |
| `la_tin`     | Laos                   | TIN                                             |
| `li_uid`     | Liechtenstein          | UID                                             |
| `li_vat`     | Liechtenstein          | VAT number                                      |
| `ma_vat`     | Morocco                | VAT number                                      |
| `md_vat`     | Moldova                | VAT number                                      |
| `me_pib`     | Montenegro             | PIB (Poreski identifikacioni broj)              |
| `mk_vat`     | North Macedonia        | VAT number                                      |
| `mr_nif`     | Mauritania             | NIF                                             |
| `mx_rfc`     | Mexico                 | RFC (Registro Federal de Contribuyentes)        |
| `my_frp`     | Malaysia               | FRP                                             |
| `my_itn`     | Malaysia               | ITN (Income Tax Number)                         |
| `my_sst`     | Malaysia               | SST (Sales and Service Tax)                     |
| `ng_tin`     | Nigeria                | TIN                                             |
| `no_vat`     | Norway                 | VAT number                                      |
| `no_voec`    | Norway                 | VOEC (VAT on E-Commerce)                        |
| `np_pan`     | Nepal                  | PAN (Permanent Account Number)                  |
| `nz_gst`     | New Zealand            | GST number                                      |
| `om_vat`     | Oman                   | VAT number                                      |
| `pe_ruc`     | Peru                   | RUC (Registro Único de Contribuyentes)          |
| `ph_tin`     | Philippines            | TIN                                             |
| `ro_tin`     | Romania                | TIN                                             |
| `rs_pib`     | Serbia                 | PIB (Poreski identifikacioni broj)              |
| `ru_inn`     | Russia                 | INN (Individual Taxpayer Number)                |
| `ru_kpp`     | Russia                 | KPP (Tax Registration Reason Code)              |
| `sa_vat`     | Saudi Arabia           | VAT number                                      |
| `sg_gst`     | Singapore              | GST number                                      |
| `sg_uen`     | Singapore              | UEN (Unique Entity Number)                      |
| `si_tin`     | Slovenia               | TIN                                             |
| `sn_ninea`   | Senegal                | NINEA                                           |
| `sr_fin`     | Suriname               | FIN                                             |
| `sv_nit`     | El Salvador            | NIT (Número de Identificación Tributaria)       |
| `th_vat`     | Thailand               | VAT number                                      |
| `tj_tin`     | Tajikistan             | TIN                                             |
| `tr_tin`     | Turkey                 | TIN                                             |
| `tw_vat`     | Taiwan                 | VAT number                                      |
| `tz_vat`     | Tanzania               | VAT number                                      |
| `ua_vat`     | Ukraine                | VAT number                                      |
| `ug_tin`     | Uganda                 | TIN                                             |
| `us_ein`     | United States          | EIN (Employer Identification Number)            |
| `uy_ruc`     | Uruguay                | RUC                                             |
| `uz_tin`     | Uzbekistan             | TIN                                             |
| `uz_vat`     | Uzbekistan             | VAT number                                      |
| `ve_rif`     | Venezuela              | RIF (Registro de Información Fiscal)            |
| `vn_tin`     | Vietnam                | TIN                                             |
| `za_vat`     | South Africa           | VAT number                                      |
| `zm_tin`     | Zambia                 | TIN                                             |
| `zw_tin`     | Zimbabwe               | TIN                                             |
