Republic of the Congo
Republic of the Congo uses the Numéro d'Identification Unique (NIU) as the taxpayer identification number for both natural persons and legal persons. The current NIU is the 16-character format introduced by Arrêté n°5327 of 12 March 2020; older 17-character NIUs issued under the 2004 rules are treated as legacy identifiers.
TIN types
2 published formats. Open a type to see examples, structure details, and official sources.
Republic of the Congo Unique Identification Number (NIU)
Current
Individuals
Entities
Direction générale des impôts et des domaines (General Directorate of Taxes and Domains)
Current 16-character NIU assigned to natural persons and legal persons for taxpayer identification and required economic, fiscal, customs, administrative, and selected banking uses.
Details
Direction générale des impôts et des domaines (General Directorate of Taxes and Domains)
Current 16-character NIU assigned to natural persons and legal persons for taxpayer identification and required economic, fiscal, customs, administrative, and selected banking uses.
On the taxpayer registration card (carte du contribuable/carte NIU), in official NIU records, and in the tax portal where a NIU can be checked.
Republic of the Congo Unique Identification Number (NIU) - Legacy format under 2004 rules
Legacy
Individuals
Entities
Direction générale des impôts et des domaines (General Directorate of Taxes and Domains)
Legacy 17-character NIU format issued under the 2004 attribution rules and superseded by the 2020 16-character format.
Details
Direction générale des impôts et des domaines (General Directorate of Taxes and Domains)
Legacy 17-character NIU format issued under the 2004 attribution rules and superseded by the 2020 16-character format.
On older taxpayer registration cards and historical filings or administrative records issued before renewal to the newer NIU format.