What is a tax identification number?
This ID depends on your personal situation , in other words, it will differ depending on whether you are an individual or a company. It allows to identify an individual or a legal entity in all its dealings with the Swiss authorities, in procedures such as tax returns or business transactions.
For private customers
If you are a private personyour NIF corresponds to your AVS Card (Assurance Vieillesse et Survivants) number, although it is not used solely for the latter. In fact, it's an identification number used for both social security and tax purposes, and you may be asked to provide it for various purposes.
This number is assigned to private individuals resident in Switzerland, and to people who are employed in Switzerland. If you are a cross-border commuter, for example, you will also receive an AVS number, which corresponds to your NIF, even if you are not domiciled in Switzerland.
For companies
If you are a company, your tax identification number corresponds to the so-called IDE number (Business Identification Number). This tax identification number is required for a number of purposes, such as :
- Commercial records (e.g. entry in the commercial register)
- Tax records (taxes, VAT, etc.)
- Customs registrations (essential for import and export)
For companies, this number is used for tax and administrative purposes and not social ones, unlike the AVS number.
It is especially important in the context of the AEOI (Automatic Exchange of Information), an international standard set up to combat international tax evasion, as it enables a country's tax authorities to check that each company is complying with its tax obligations.
How do I get a TIN?
Once again, obtaining your NIF depends on your status; the procedure will differ depending on whether you are a natural or legal person.
Obtaining a TIN as an individual
If you are an individual, your tax identification number (i.e. your AVS number) is assigned to you as soon as your registration to the Swiss social security system or when you start working in Switzerland, for example.
Obtaining an IDE as a company
As a company, your TIN is generated once you have registered your business in the commercial register. Your IDE (which corresponds to your tax identification number as a legal entity) is assigned by the Federal Statistical Office (FSO).
If you did not receive an IDE when you entered your company in the commercial register, you can also request one from the FSO. Introduced in 2011, the IDE is a 9-digit number, which takes the form CHE-123.456.789.
Where can I find my TIN?
Find your TIN (individual)
If you are a private individual, your tax identification number (AVS number) can be found on your AVS Card. It may also be mentioned on other documents, such as your salary slip or Swiss health insurance card.
Find your IDE (company)
A company's tax identification number (TIN) is publicly available, so that anyone can verify its legitimacy. To find a company's TIN, go to the central index of business names. The latter lists companies entered in the commercial register, and you can find a company's IDE here.
Frequently asked questions
What is a TIN in Switzerland?
The TIN is a tax identification number. For private individuals, it corresponds to the AVS number, while for companies it corresponds to the IDE, a number assigned when the company is entered in the commercial register.
What is an UID in Switzerland?
Also known as IDE, this is a tax identification number assigned to a company in Switzerland. Every company registered in the Commercial Register has one.
Where can I find my tax identification number?
If you are an individual, you can find it on your AVS or health insurance card. If you are a company, this number will normally have been issued to you after you have been entered in the commercial register.
What does an IDE look like?
In Switzerland, it is composed of the prefix CHE followed by 9 digits.
