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Luxembourg TIN number guide

Numéro d’identification​

Natural Persons

Numéro d’identification aka National Identification Number is the TIN for natural persons for the purpose of taxation. Additionally, for administrative purposes, the tax administration assigns a file number(NUMÉRO DE DOSSIER) to each taxpayer, ensuring streamlined and organized record-keeping. Understanding these distinctions provides clarity on the TIN-like numbering systems for both non-natural and natural persons.

Format

In Luxembourg TIN follows a 13-digit structure (9999999999999) with the final two digits serving as check digits.

The 12th digit plays a crucial role as a check digit, calculated using the "de Luhn 10" algorithm. This algorithm operates on the first 11 digits, ensuring the accuracy and integrity of the identification number.

Equally significant is the 13th digit, acting as another check digit, determined through the "de Verhoeff" algorithm, again calculated based on the initial 11 digits.

Non-Natural Persons

For non-natural persons, the national identifier(numéro d’identification nationale) assumes the role of a TIN, following the regulations stipulated by the law of 30th March 1979 on the introduction of a national identifier. The tax file number mirrors the national identifier, with the allocation of a file number being an administrative practice. Notably, there are no further regulations governing this process.

Format

When it comes to non-natural persons in Luxembourg, the TIN follows a specific structure with 11 digits (99999999999), and the crucial last digit acts as a check digit.

In this system, the 11th digit is calculated based on the difference between 11 and the remainder obtained by dividing the sum of products. Each of the first 10 digits of the ID number is multiplied by respective factors: 5, 4, 3, 2, 7, 6, 5, 4, 3, and 2. Notably, during this division, any remainder of 1 is not allocated to the generated numbers. The check digit is determined by a remainder of zero during this division process.

Numéro d'identification àla taxe sur la valeur ajoutée(No. TVA)​

Consists of 8 digits. Format - LU99999999

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