Anguilla TIN number guide
Tax Identification Number
Tax Identification Numbers (TINs) are assigned to individuals and entities upon registration with the Inland Revenue Department (IRD), which serves as Anguilla's Tax Administration responsible for tax collection and law enforcement. TINs typically remain unchanged and do not undergo frequent renewal. However, there has been a recent modification to the TIN structure concurrent with the introduction of the new tax administration system. In the past, taxpayers were provided with Customer Identification Numbers and Enterprise Numbers for unique identification. The TIN now functions as a singular identifier for all tax types and uniquely identifies each registered individual or entity at the IRD.
Format
Tax Identification Numbers (TINs) are distinct 10-digit codes automatically generated by the tax administration system, encompassing a prefix digit and a check digit. Individual TINs initiate with the prefix 1, while Non-Individual (business) TINs commence with the prefix 2. To clarify, TINs for individuals consistently begin with 1, whereas TINs for businesses consistently commence with 2.
Frequently Asked Questions
What is the format of an Anguilla TIN?
The Anguilla TIN is a 10-digit number automatically generated by the Inland Revenue Department (IRD) tax administration system. Individual TINs start with prefix "1" and non-individual (business) TINs start with prefix "2". The number includes a check digit for validation. Previously, Anguilla used separate Customer Identification Numbers and Enterprise Numbers, but these have been replaced by the unified TIN system. (Inland Revenue Department, Government of Anguilla) (OECD - Anguilla TIN)
Is a TIN required for offshore companies registered in Anguilla?
Anguilla is a tax-neutral jurisdiction with no corporate, income, or capital gains taxes for offshore companies. If your International Business Company (IBC) does not conduct business activities within Anguilla, there is generally no requirement to obtain a TIN or file tax returns. However, since 2022, IBCs engaged in certain activities (banking, insurance, shipping, fund management) must comply with economic substance filing requirements, which may require a TIN. (Government of Anguilla - Taxes)
Can I verify an Anguilla TIN online?
Currently, the Inland Revenue Department (IRD) does not provide a publicly available online tool for TIN verification. To verify a TIN, you must contact the IRD directly. Third-party verification services like LookupTax can also assist with Anguilla TIN validation. (Inland Revenue Department) (Inland Revenue Department)
Why is a TIN now mandatory for commercial transactions in Anguilla?
Since October 2022, the IRD mandated the use of TINs for all commercial transactions. This became especially important with the implementation of the Goods and Services Tax (GST), as GST-registered persons need their TIN displayed on Customs declarations to recover input tax credits on importation. Without a valid TIN on these documents, claims for input tax credit will be rejected. (Inland Revenue Department - TIN Enforcement) (Anguilla GST White Paper)
What is the difference between the old Customer Identification Number and the new TIN?
The old system used separate Customer Identification Numbers (for individuals) and Enterprise Numbers (for businesses). The new tax administration system replaced both with a single 10-digit TIN that serves as the unified identifier for all tax types. If you had an old number, you should have been assigned a new TIN during the transition — contact the IRD if you haven't received one. (Inland Revenue Department)
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