Is the enterprise identification number different from the tax identification number?

Enterprises are issued with identification numbers which are recorded in the enterprise registration certificates. Is enterprise identification numbers different from tax identification numbers?

1. Is the enterprise identification numbers different from the tax identification number?

Each enterprise shall be issued a sole identification number which is referred to as an enterprise identification number. This identification number concurrently serves as the tax identification number and social insurance identification number of the enterprise in accordance with Clause 1, Article 8, Decree No. 01/2021/ND-CP.

This number is for the fulfillment of their tax obligations, administrative procedure, and other rights and obligations of the enterprise.

At the same time, Clause 2, Article 5, Circular No. 105/2020/TT-BTC prescribes that:

2.  The enterprise identification numbers, the cooperative identification numbers, and the identification numbers of affiliates of enterprises or cooperatives granted under the law provisions on enterprise and cooperative registration are tax identification numbers.

The enterprise identification number is used in the enterprise’s operations and not re-granted for any individual or organization.

The enterprise identification number is different from the tax identification number before July 01, 2025 (the effective date of the Law on Enterprise 2014). The enterprise must prepare 02 separate dossiers which are submitted to 02 different agencies.

However, enterprises are not required to make business registration procedures.

Enterprise identification number
Is the enterprise identification number different from the tax identification number? (Illustration)

2. Structure of enterprise identification numbers and tax identification numbers

The main enterprise identification number is the enterprise identification number in the structure: N1N2N3N4N5N6N7N8N9N10 - N11N12N13 (Clause 1, Article 5, Circular No. 105/2020/TT-BTC).

Within that:

- 02 numerals N1N2 represent the region code.

- The subsequent seven numerals N3N4N5N6N7N8N9 are assigned according to a given structure in ascending order from 0000001 to 9999999.

- N10 is the control numeral.

- The three numerals N11N12N13 represent an ordinal number starting from 001 to 999.

- Hyphen (-) is used to separate the first 10 numerals from the last 3 numerals.

In accordance with Clause 3, Article 5, Circular No. 105/2020/TT-BTC, there are 02 types of tax identification numbers, in particular:

- The 10-digit tax identification numbers: Shall be granted to enterprises, cooperatives, organizations with legal person status or organizations without legal status but directly incurring tax obligations;

- The 13-digit tax identification numbers with a hyphen (-) separating the first 10 and the last 3 numerals shall be granted to the affiliates and other entities.

3. How to search enterprise identification numbers?

Currently, there are some methods to search enterprise identification numbers/tax identification numbers:

- Method 1: Search the website of the General Department of Taxation

+ Step 1: Sign in to the website of the General Department of Taxation at the link:

+ Step 2: Choose the public service

+ Step 3: Search taxpayers’ information

+ Step 4: Import 01 in 03 requirements as follows: Name of taxpayer/Address of headquarters/Number of ID card/Representative's identity card (All 03 information are not required).

And then enter the Confirmation code (Numbers and characters before the confirmation box)

+ Step 5: Click Search, wait, and receive the results

+ Step 6: Click on the enterprise's name and see the full text

- Method 2: Research the website

+ Step 1: Assess in the link

+ Step 2: Import the company’s name

+ Step 3: After finishing the search system, all the information of the enterprise identification number shall be shown.

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