Taxpayer Personal Identification Number - INN

In accordance with paragraph 7 of Article 84 of the Russian Tax Code all Russian taxpayers whether individuals or businesses are assigned a unique Taxpayer Personal Identification Number known as INN (Russian analog for TIN).
The INN refers for all types of taxes in the Russian Federation
INN has the following structure:
For businesses – ten-digit code
N
N
N
N
X
X
X
X
X
C
For foreign organizations – ten-digit code
9
0
9
9
X
X
X
X
X
C
For individuals – twelve-digit code
A INN is issued immediately upon birth. When a child is born, the civil registry office automatically sends all information about the child to the tax authority. (Article 84.2 of the Russian Tax Code)
In addition, the FTS automatically assigns a INN to an individual when he or she buys real estate or transport.
N
N
N
N
X
X
X
X
X
X
C
C

The INN is generated as a digital code comprised of a sequence of digits which characterize:

  1. NNNN (4 digits)

For Russian organizations and individuals – code of the tax authority which assigned the INN.

For foreign organizations – index defined by the Federal Tax Service.

  1. XXXXX (XXXXXX) (5/6 digits)

For Russian organizations (individuals) – a sequence number of the person’s entry in the territorial section of the Unified State Register of Taxpayers (USRT). It consists of 5 digits in case of organizations and 6 digits in case of individuals.

For foreign organizations – code of foreign organization according to the reference book “Foreign Companies Coding”.

  1. C (CC) – control number (1 digit for organization, 2 digits for individuals)

It is generated according to a unique algorithm set by the Federal Tax Service.

INN is not related to the Russian domestic passport number.