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Russia TIN number guide

INN (Taxpayer Personal Identification Number)​

The INN (Individual Taxpayer Identification Number) is essential for all tax-related matters in Russia. Individuals can obtain their INN from the tax authority based on various circumstances, including their permanent or temporary residence, or the location of their immovable property or vehicle if they lack permanent or temporary residency in Russia.

Russian legal entities receive their INN from the tax authority at their registered location.

Foreign legal entities operating in Russia via branches, representative offices, or other separate business units have their INN assigned by the tax authority at the location of such activities during registration.

INN Format

The INN (Individual Taxpayer Identification Number) follows these guidelines:

  1. Businesses: A ten-digit code structured as NNNNXXXXXC.
  2. Foreign organizations: Also a ten-digit code structured as 9909XXXXXC.
  3. Individuals: A twelve-digit code structured as NNNNXXXXXXXXCC. The INN is a digital sequence characterizing:
  4. NNNN: For Russian entities and individuals, it represents the tax authority's code that issued the INN. For Russian entities and individuals, it represents the tax authority's code that issued the INN. For foreign entities, it's an index defined by the Federal Tax Service.
  5. XXXXX: For Russian entities and individuals, it's a sequence number from the Unified State Register of Taxpayers (USRT). For foreign entities, it's a code from the "Foreign Companies Coding" reference book.
  6. C (CC): A control number, one digit for organizations and two digits for individuals, generated using a unique algorithm by the Federal Tax Service.

Official Database

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Frequently Asked Questions​

How does a foreign individual obtain an INN in Russia, and is migration registration required first?​

A foreign citizen can apply for an INN at the local FNS office at their place of stay, through the FNS online portal, by registered post, or at a Multifunctional Centre (МФЦ). The certificate is issued within five working days. Critically, an INN is also assigned automatically: if a foreign national obtains a work permit or patent, the Migration Department transmits the data to the FNS no later than the next working day, and the INN is assigned without a separate application. Without migration registration or a work permit, foreigners must visit an FNS office in person with a passport and migration card. [1] [2]

Do foreign digital service providers (SaaS, apps, streaming) need a Russian INN, and what triggers registration?​

Yes. Under the "Google tax" rules in force since 2019, any foreign company supplying electronic services — software, apps, streaming, advertising platforms, online marketplaces — to buyers in Russia must register with FNS regardless of sales volume; there is no registration threshold. Registration is done through the FNS dedicated online portal for non-resident e-service providers, and upon registration the company is assigned a 10-digit INN beginning with 9909. Quarterly NDS (VAT) returns are due by the 25th of the month after the reporting quarter. Russian business buyers may deduct input VAT only if the foreign supplier's INN appears in the official FNS registry of registered foreign providers. [3] [4]

Can non-EAEU foreign citizens register as self-employed (самозанятый) using the NPD regime?​

No. The professional income tax (налог на профессиональный доход, NPD) regime at 4% on B2C income and 6% on B2B income is available only to Russian citizens and citizens of EAEU member states — Belarus, Kazakhstan, Armenia, and Kyrgyzstan — working in Russia. Since 2023 Ukrainian citizens have also been admitted. Citizens of all other countries, even those holding a Russian residence permit or temporary residence authorisation, cannot use NPD; citizenship is the determining criterion, not residency status. Non-eligible foreigners who wish to work legally must register as individual entrepreneurs (ИП) and choose an alternative tax regime such as the simplified tax system (УСН). [5] [6]

How does Russia's five-bracket progressive income tax scale work from 2025, and does it affect non-residents?​

From 1 January 2025, personal income tax (НДФЛ) applies to Russian tax residents on a five-bracket scale: 13% on annual income up to 2.4 million rubles; 15% on the 2.4–5 million ruble band; 18% on 5–20 million; 20% on 20–50 million; and 22% above 50 million rubles. Each rate applies only to the slice of income within its band, not to total income. Income from dividends and bank deposits retains the prior two-bracket structure (13%/15%). Non-residents remain taxed at a flat 30% on Russian-source income unless a double-tax treaty provides a lower rate. Employers must update payroll withholding systems to apply the new bands from the first payroll run of 2025. [7] [8]

When a Russian business buys digital services from a foreign provider, who accounts for NDS, and how is the INN used?​

For B2B digital service purchases from foreign providers, Russian business buyers act as tax agents and must withhold and remit NDS themselves — the foreign supplier issues an invoice without Russian NDS, and the Russian buyer calculates 20/120 of the contract price (effective rate 16.67%) and pays it directly to the FNS. However, since 2019 many foreign platforms now self-account for NDS after obtaining their own INN via the lkioreg.nalog.ru portal. To claim input NDS deduction, the Russian buyer must confirm the foreign supplier is in the FNS registry of registered e-service providers; the supplier's INN must appear in the contract or payment document. An unregistered foreign supplier's NDS cannot be deducted by the buyer. [9] [10]