Generated on 2014/06/19 at 04:57:54 AM


Type List | Item List

Data Element Item: GIIN - Global Intermediary Identification Number, US IRS


Acronym or Abbreviation GIIN
Alias or Synonym
Key Words
Description (HTML) Composition of Global Intermediary Identification Number (GIIN)

GIIN means a Global Intermediary Identification Number assigned to a PFFI (Participating Foreign Financial Institution) or Registered Deemed Compliant FFI. A separate GIIN will be issued to the FI to identify each jurisdiction, including the FI's jurisdiction of residence, in which the FI maintains a branch that is not treated as a Limited Branch. It is anticipated that the IRS FFI list will be updated on a monthly basis to add or remove FIs (or their branches). The GIIN may be used by an FI to identify itself to withholding agents and tax administrations for FATCA reporting. A GIIN will be issued to only those FIs that are not Limited FFIs, Limited Branches, or U.S. branches of an FFI , and will be issued after an FI's FATCA Registration is submitted and approved.

Format: XXXXXX.XXXXX.XX.XXX
The GIIN is a 19-character identification number that is a composite of several other identifiers. These identifiers include the following:

  • Each registering FI will be given a FATCA ID that will be used for purposes of establishing and accessing the FI’s online FATCA account. For all FIs other than Member FIs, the FATCA ID is a randomly generated six character alphanumeric string. These 6 characters are upper case letters excluding the letter O, or numbers, or a combination of both. For Member FIs, the FATCA ID will be comprised of 12 characters: the first 6 characters will be the Lead FI’s FATCA ID, followed by a period, and the last 5 characters will be alphanumeric and assigned sequentially to each Member. The FATCA ID is not the same as the GIIN.
  • The Financial Institution Type can be Single, Lead of an Expanded Affiliated Group, Member (not Lead) of an Expanded Affiliated Group, or Sponsoring Entity. The Financial Institution type is provided by the Financial Institution when creating its FATCA account.
  • The Category Code is a two-character abbreviation identifying either the Financial Institution Type as previously described or a branch of the Financial Institution.
  • The Country Identifier will be the ISO 3166-1 numeric standard country code for the Financial Institution’s country of residence for tax purposes that the Financial Institution identified in question 3 on the registration form, or, if the GIIN is for a branch, the branch country identified in question 9A on the registration form.
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    Source Description US IRS
    Source URL http://www.irs.gov/PUP/businesses/corporations/giin_composition.pdf
    Document No document attached...
    Item Quality Status (Item Quality Status) Acceptable
    Lifecycle - Planning Start Date UNKNOWN
    Lifecycle - Exist Start Date UNKNOWN
    Lifecycle - Exist End Date UNKNOWN
    Updated by webea.09
    Updated on 2014-05-10 20:37:52
    categorised by categorised by
    Entity / Organization IdentifierCategory Entity / Organization Identifier
    Role Identifier
    involves involves
    GIIS IssuerRole GIIS Issuer