What the TIN is
The TIN is the number Ministry of Revenues assigns to a taxpayer in Ethiopia. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Ministry of Revenues by this number.
Who needs one
Anyone who becomes liable for tax under any Ethiopian tax law must apply to register, and the TIN comes with the registration. That covers sole traders, companies, share companies, partnerships and joint ventures, government and non-government organisations, religious bodies doing business, and employees — an employer must apply to register a new employee who does not already have a TIN, and the employee still has to apply if the employer does not. Non-residents whose only Ethiopian income is taxed at source under articles 51 and 53 are outside it. You get one TIN for life and one only, whatever the number of branches or lines of business, and it works across the whole country.
How to register, step by step
- Apply within 21 days of becoming liable for tax. Go to the revenue office for your area — federal, regional or city administration — or to any revenue office if it is more convenient; the TIN issued anywhere is valid everywhere.
- Fill the right form: INDIVIDUAL TAXPAYERS REGISTRATION APPLICATION (የግለሰብ ታክስ ከፋዮች ምዝገባ ማመልከቻ) for a sole trader, NON-INDIVIDUAL TAXPAYERS REGISTRATION APPLICATION (የታክስ ከፋዮች ምዝገባ ማመልከቻ - ድርጅት) for a company or association. Both are on mor.gov.et under Forms. Use CAPITAL letters, fill every field, write N/A where something does not apply, and use the Ethiopian calendar for dates.
- Bring identity evidence, including a biometric identifier — the statute requires it and the current individual form opens with a field for the Fayda number, the Ethiopian digital ID. An individual also brings a residence ID and a passport photo taken within the last six months. A company brings its memorandum and articles, the general manager's photo, residence ID and personal TIN, the shareholders' personal TINs and Fayda numbers, an approved lease agreement in the company's name, and for a foreign shareholder a passport copy and investment evidence. Government budget offices, state enterprises, share companies, private limited companies, joint ventures, partnerships, NGOs and agents acting for someone else are not asked for fingerprints.
- Expect the registration certificate carrying the TIN. If the office refuses to register you it must serve you written notice of the refusal within 14 days of your application.
- Quote the TIN on every declaration, notice and document you file, and give it to anyone who withholds tax from payments to you. A licensing authority may not issue or renew a business licence without it. Tell the branch office where you registered within 30 days if your address, line of business, manager, capital or shareholders change, or if you open a new branch.
How to find or check a TIN
The Ministry runs a public check at mor.gov.et/tin-verification. Enter a TIN or sub-TIN and it returns the taxpayer's name, their tax authority, their tax centre and region, and the receipt orders registered against them — order number, receipt type, serial range, pad count, order date and whether the batch has been printed. It is the nearest thing Ethiopia has to a supplier-verification screen, and it doubles as a way to see whether a receipt serial you have been handed belongs to a real authorised batch. An unknown number comes back simply as 'TIN not found'.