Back to countries
Country guide
Western Sahara
No separate Western Sahara TIN type is modelled for CRS/DAC7 validation. Where Moroccan tax administration applies, use the Moroccan TIN rules.
TIN status
No separate local TIN format is published for validation.
- 1 Western Sahara has its own ISO 3166-1 code, but the territory is listed by the United Nations as a Non-Self-Governing Territory.
- 2 This file delegates validation to Morocco and does not take a position on the territory's political status.