San Marino
San Marino uses the Social Security Number (SSI Number / Codice ISS) as the personal TIN for individuals and the Tax Registration Number (COE / Codice Operatore Economico) for legal entities and economic operators.
TIN types
2 published formats. Open a type to see examples, structure details, and official sources.
Sammarinese Social Security Number (Codice ISS)
Current
Individuals
Istituto per la Sicurezza Sociale (Social Security Institute)
The Social Security Number is the personal TIN for individuals in San Marino.
Details
Istituto per la Sicurezza Sociale (Social Security Institute)
The Social Security Number is the personal TIN for individuals in San Marino.
On the front of the identity card, on the Carta Azzurra health card, and on tax-residence certificates issued by the Tax Office.
Sammarinese Tax Registration Number (COE)
Current
Individuals
Entities
Ufficio Attività Economiche (Economic Activities Office) / Ufficio per il Lavoro (Labour Office)
The COE is the tax registration and economic-operator identifier used for legal entities and economic operators in San Marino.
Details
Ufficio Attività Economiche (Economic Activities Office) / Ufficio per il Lavoro (Labour Office)
The COE is the tax registration and economic-operator identifier used for legal entities and economic operators in San Marino.
On the Certificate of License issued for the economic activity, and on tax-residence certificates issued by the Tax Office.