# Collection, validation and verification of tax reporting information (non-US)

Use additional verification when reporting tax.

> #### Private preview
> 
> Platform tax reporting is in private preview. [Request early access](https://docs.stripe.com/connect/platform-tax-reporting.md#request-early-access) to join the preview.

[Connect](https://docs.stripe.com/connect.md) requires [onboarding information](https://docs.stripe.com/connect/required-verification-information.md) to keep your [accounts](https://docs.stripe.com/connect/accounts.md) compliant for payments. Your platform can require Connect accounts to provide additional information by adding custom verification requirements.

The Tax Reporting Additional Verifications API lets you enforce mandatory collection, validation, or verification of additional Platform Tax Reporting requirements for a connected account. These requirements are beyond what Stripe collects for onboarding.

Stripe identifies these requirements as [currently_due](https://docs.stripe.com/api/persons/object.md#person_object-requirements-currently_due) or [past_due](https://docs.stripe.com/api/persons/object.md#person_object-requirements-past_due) until the connected account satisfies them. They’ll also show up as `pending_verification` if verification applies.

### Create an account with Tax Reporting Additional Verifications requirements 

In this request, we add the Tax Reporting requirements while creating the account, and configure these requirements to disable payouts upfront.

```curl
curl https://api.stripe.com/v1/accounts \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d type=custom \
  -d country=CA \
  -d business_type=company \
  -d "additional_verifications[tax_reporting][requested]=true" \
  -d "additional_verifications[tax_reporting][action]=verify" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts"
```

The newly created account will reflect the Tax Reporting requirements. In this case, we added the collection of Business Number (BN9/BN15), name, and address to the requirements.

```json
{
  "id": ""{{CONNECTED_ACCOUNT_ID}}"",
  "object": "account",
  "additional_verifications": {
    "tax_reporting": {
      "action": "verify",
      "requested": true,
      "requested_at": 1614032983,
      "requirements": {
        "alternatives": [],
        "current_deadline": null,
        "currently_due": ["company.registration_number"],
        "disabled_reason": "requirements.past_due",
        "errors": [],
        "eventually_due": ["company.registration_number"],
        "past_due": ["company.registration_number"],
        "pending_verification": ["company.registration_number"]
      },
      "status": "unverified",
      "upfront": [{"disables": "payouts"}]
    }
  },
  "requirements": {
    "currently_due": ["company.registration_number", ...],
    ...
   }
}
```

### Update an account to add or change Tax Reporting requirements 

In this request, we add the Tax Reporting requirements to an existing account.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][requested]=true" \
  -d "additional_verifications[tax_reporting][action]=verify" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts"
```

### Remove Tax Reporting requirements

Remove the Tax Reporting requirements by setting `requested` to false.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][requested]=false" \
  -d "additional_verifications[tax_reporting][action]=verify" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts"
```

### Generate an account link 

Your existing Stripe onboarding interfaces now prompt for the required information. Route your users to Stripe-hosted onboarding to collect this information through account links.

Users will see the requirement for the Canadian BN in their onboarding flow.

```curl
curl https://api.stripe.com/v1/account_links \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "account={{CONNECTEDACCOUNT_ID}}" \
  --data-urlencode "refresh_url=https://example.com/reauth" \
  --data-urlencode "return_url=https://example.com/return" \
  -d type=account_onboarding \
  -d "collection_options[fields]=eventually_due"
```

### Handle webhooks 

For asynchronous handling of verification results, you can use [Connect webhooks](https://docs.stripe.com/connect/webhooks.md) to monitor the status of the connected account. When an account’s requirements change, an `account.updated` event is emitted.

## Business types and requirements 

Stripe applies the Tax Reporting Additional Verifications based on the connected account’s business type (single person entity or not) and the country specified in the [country](https://docs.stripe.com/api/accounts/object.md#account_object-country) attribute.

Stripe requires business tax details except for Single Person Entity (SPE) accounts, where we use the representative’s personal tax details.

Stripe defines a single person entity as follows:

- **Individual**: [business type](https://docs.stripe.com/api/accounts/object.md#account_object-business_type) is individual.
- **Sole Proprietorship**: [business type](https://docs.stripe.com/api/accounts/object.md#account_object-business_type) is sole_prop, or business type is company and [business structure](https://docs.stripe.com/api/accounts/create.md#create_account-company-structure) is sole_proprietorship.
- **Single Member LLC**: business type (/api/accounts/object#account_object-business_type) is company and [business structure](https://docs.stripe.com/api/accounts/create.md#create_account-company-structure) is single_member_llc.

| Country | Business structure | ID numbers | Required fields | Verification supported | ID Number Formats |
| --- | --- | --- | --- | --- | --- |
| Australia | Individual / SPE | ABN Number | company.tax_id (ABN number), individual.email, individual.first_name, individual.last_name, individual.dob, individual.address, individual.phone | Yes, for ABN (only relevant for sole traders) | ABN: 11 digits (for example, 12345678901) |
| Australia | Entity | ABN Number | company.name, company.address, company.tax_id (ABN number), company.phone, representative.email | Yes, for ABN | ABN: 11 digits (for example, 12345678901) |
| Austria | Individual / SPE | Steuernummer, VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (Steuernummer), company.vat_id | Yes for VAT (if provided) | Steuernummer: 2 digits + “-” + 7 digits (for example, 93-1736581) or 9 digits (for example, 931736581)

VAT: “AT” + “U” + 8 digits (for example, ATU38472748) |
| Austria | Entity | Steuernummer, Firmenbuchnummer, VAT | company.name, company.address, company.registration_number (Steuernummer), company.tax_id (Firmenbuchnummer), company.vat_id | Yes, for VAT and Firmenbuchnummer | Steuernummer: 2 digits + “-” + 7 digits (for example, 93-1736581) or 9 digits (for example, 931736581)

Firmenbuchnummer: 6 digits + 1 letter (for example, 123456M)

VAT: “AT” + “U” + 8 digits (for example, ATU38472748) |
| Belgium | Individual / SPE | National Register Number, VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (National Register Number), company.vat_id | Yes for VAT (if provided) | National Register Number: 11 digits (for example, 00012511148)

VAT: “BE” + 10 digits (for example, BE0428759497) |
| Belgium | Entity | Enterprise Number (CBE), VAT | company.name, company.address, company.tax_id (Enterprise Number), company.vat_id | Yes, for CBE and VAT | Enterprise Number (CBE): 10 digits (for example, 0123321123)

VAT: “BE” + 10 digits (for example, BE0428759497) |
| Bulgaria | Individual / SPE | Unified Civil Number (UCN), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (UCN), company.vat_id | No | UCN: 10 digits (for example, 7501010010)

VAT: “BG” + 9-10 digits (for example, BG175074752 or BG1234567890) |
| Bulgaria | Entity | Unified Identification Code (UIC), VAT | company.name, company.address, company.tax_id (UIC), company.vat_id | No | UIC: 9, 10, or 13 digits (for example, 812114069, 8121140690, or 8121140694321)

VAT: “BG” + 9-10 digits (for example, BG175074752 or BG1234567890) |
| Canada | Individual / SPE | SIN | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (SIN) | No | SIN: 9 digits (for example, 199999999) |
| Canada | Entity | BN9 / BN15 | company.name, company.address, company.registration_number (BN15 / BN9) | Yes, for BN15 | BN9: 9 digits (for example, 999999990)

BN15: 9 digits + ‘RT’ + 4 digits (for example, 999999990RT1234) |
| Croatia | Individual / SPE | Personal Identification Number (OIB), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (OIB), company.vat_id | No | OIB: 11 digits (for example, 94577403194)

VAT: “HR” + 11 digits (for example, HR33392005961) |
| Croatia | Entity | Personal Identification Number (OIB), Registry Number (MBS), VAT | company.name, company.address, company.registration_number (OIB), company.tax_id (MBS), company.vat_id | No | OIB: 11 digits (for example, 94577403194)

MBS: 8-9 digits (for example, 987654321 or 87654321)

VAT: “HR” + 11 digits (for example, HR33392005961) |
| Cyprus | Individual / SPE | Tax Identification Code (TIC), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (TIC), company.vat_id | No | TIC: 8 digits + 1 letter (for example, 00123123T or 99652156X)

VAT: “CY” + 8 digits + 1 letter (for example, CY10259033P) |
| Cyprus | Entity | Tax Identification Code (TIC), Registration Number (HE), VAT | company.name, company.address, company.registration_number (TIC), company.tax_id (HE), company.vat_id | No | TIC: 8 digits + 1 letter (for example, 00123123T or 99652156X)

Registration Number (HE): “HE” + 5-6 digits (for example, HE54321 or HE654321)

VAT: “CY” + 8 digits + 1 letter (for example, CY10259033P) |
| Czech Republic | Individual / SPE | Birth Number (RČ), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (RČ), company.vat_id | No | Birth Number (RČ): 9-10 digits (for example, 720614123 or 7206141234)

VAT: “CZ” + 8-10 digits (for example, CZ25123891 or CZ7312124444) |
| Czech Republic | Entity | Identification Number (IČO), VAT | company.name, company.address, company.tax_id (IČO), company.vat_id | No | Identification Number (IČO): 8 digits (for example, 87654321)

VAT: “CZ” + 8-10 digits (for example, CZ25123891) |
| Denmark | Individual / SPE | CPR Number, VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (CPR Number), company.vat_id | Yes for VAT (if provided) | CPR Number: 6 digits + “-” + 4 digits (for example, 010111-1113) or 10 digits (for example, 0101111113)

VAT: “DK” + 8 digits (for example, DK13585628) |
| Denmark | Entity | CVR Number, VAT | company.name, company.address, company.tax_id (CVR Number), company.vat_id | Yes, for CVR and VAT | CVR Number: 8 digits (for example, 22756214)

VAT: “DK” + 8 digits (for example, DK13585628) |
| Estonia | Individual / SPE | Personal Identification Code (IK), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (IK), company.vat_id | No | Personal Code (IK): 11 digits (for example, 37102250382, 32708101201, or 46304280206)

VAT: “EE” + 9 digits (for example, EE100594102) |
| Estonia | Entity | Registry Code (RK), VAT | company.name, company.address, company.tax_id (RK), company.vat_id | No | Registry Code (RK): 8 digits (for example, 10345833)

VAT: “EE” + 9 digits (for example, EE100594102) |
| Finland | Individual / SPE | Personal Identity Code (HETU), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (HETU), company.vat_id | Yes for VAT (if provided) | Personal Code (HETU): 6 digits + separator (- or + or A) + 3 digits + alphanumeric (for example, 131052-308T, 131052+308T, or 131052A308T)

VAT: “FI” + 8 digits (for example, FI20774740) |
| Finland | Entity | Business ID (Y-tunnus), VAT | company.name, company.address, company.tax_id (Y-tunnus), company.vat_id | Yes, for Y-tunnus and VAT | Business ID (Y-tunnus): 7 digits + “-” + 1 digit (for example, 8765432-1) or 8 digits (for example, 87654321)

VAT: “FI” + 8 digits (for example, FI20774740) |
| France | Individual / SPE | SPI Number | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number_secondary (SPI Number), company.vat_id | Yes for VAT (if provided) | SPI: 13 digits (for example, 1234567890123)

VAT: “FR” + 2 alphanumeric + 9 digits (for example, FR12345678901 or FRXX345678901) |
| France | Entity | SIREN/SIRET, VAT | company.name, company.address, company.tax_id (SIREN/SIRET), company.vat_id | Yes, for SIREN/SIRET and VAT | SIREN: 9 digits (for example, 123456788)

SIRET: 14 digits (for example, 12345678801234)

VAT: “FR” + 2 alphanumeric + 9 digits (for example, FR12345678901 or FRXX345678901) |
| Germany | Individual / SPE | Steuer-Identifikationsnummer, VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (Steuer-Identifikationsnummer), company.vat_id | Yes for VAT (if provided) | Steuer-ID: 11 digits (for example, 12345678901)

VAT: “DE” + 9 digits (for example, DE123456788) |
| Germany | Entity | Steuer-Identifikationsnummer, VAT | company.name, company.address, company.registration_number (Steuer-Identifikationsnummer), company.vat_id | Yes, for VAT | Steuer-ID: 10-13 digits (for example, 1234567890, 12345678901, 123456789012, or 1234567890123)

VAT: “DE” + 9 digits (for example, DE123456788) |
| Greece | Individual / SPE | Tax Registry Number (AFM), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (AFM), company.vat_id | No | AFM: 9 digits (for example, 987654321)

VAT: “EL” + 9 digits (for example, EL094259216) |
| Greece | Entity | Tax Registry Number (AFM), General Commercial Registry (GEMI), VAT | company.name, company.address, company.registration_number (AFM), company.tax_id (GEMI), company.vat_id | No | AFM: 9 digits (for example, 987654321)

GEMI: 12 digits (for example, 757001000000)

VAT: “EL” + 9 digits (for example, EL094259216) |
| Hungary | Individual / SPE | Tax Identification Number (AAJ), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (AAJ), company.vat_id | No | AAJ: 10 digits starting with 8 (for example, 8071592153)

VAT: “HU” + 8 digits (for example, HU10567946) |
| Hungary | Entity | Tax Number (AD), Company Registration Number (CJS), VAT | company.name, company.address, company.registration_number (AD), company.tax_id (CJS), company.vat_id | No | Tax Number (AD): 8 digits + “-” + 1 digit + “-” + 2 digits (for example, 87654321-1-12) or 11 digits (for example, 87654321112)

CJS: 2 digits + “-” + 2 digits + “-” + 6 digits (for example, 06-12-345678) or 10 digits (for example, 0612345678)

VAT: “HU” + 8 digits (for example, HU10567946) |
| Ireland | Individual / SPE | Personal Public Service Number (PPSN), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (PPSN), company.vat_id | Yes for VAT (if provided) | PPSN: 7 digits + 1-2 letters (for example, 1234567T, 1234567TW, 1234577W, 1234577WW, or 1234577IA)

VAT: “IE” + variable format (for example, IE8256796U, IE9429476L, IE3Z12345E, IE7*12345AB, or IE1+12345X) |
| Ireland | Entity | Tax Reference Number (TRN), Company Number (CRN), VAT | company.name, company.address, company.registration_number (TRN), company.tax_id (CRN), company.vat_id | Yes, for VAT and CRN | TRN: 7 digits + 1-2 letters (for example, 1234567T, 1234567TW, 1234577W, 1234577WW, or 1234577IA)

CRN: 1-7 digits and can’t start with 0 (for example, 1012345, 101234, 10123, 1012, 101, 10, or 1)

VAT: “IE” + variable format (for example, IE8256796U or IE9429476L) |
| Italy | Individual / SPE | Codice Fiscale, VAT | individual.first_name, individual.last_name, individual.dob, individual.address, company.vat_id, individual.id_number (Codice Fiscale) | Yes for VAT (if provided) | Codice Fiscale: 6 letters + 2 digits + 1 letter + 2 digits + 4 alphanumeric chars + 1 letter (for example, ABCDEF12A12A123A, ABCDEF12A120000A, or ABCDEF12A12XXXXA)

VAT: “IT” + 11 digits (for example, IT12345678901) |
| Italy | Entity | Codice Fiscale, REA Number, VAT | company.name, company.address, company.tax_id (REA Number), company.fiscale_code, company.vat_id | Yes, for Codice Fiscale and VAT | Codice Fiscale: 11 digits (for example, 12345678901)

REA: Letters + “-” + digits or just letters/digits (for example, REA-123456, RI123, or 12345)

VAT: “IT” + 11 digits (for example, IT12345678901) |
| Netherlands | Individual / SPE | BSN (Citizen service number), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (BSN), company.vat_id | Yes for VAT (if provided) | BSN: 8-9 digits (optional dots) (for example, 12345677, 123456788, or 123456.788)

VAT: “NL” + 9 digits + “B” + 2 digits (for example, NL123456788B12) |
| Netherlands | Entity | RSIN, KVK Number, VAT | company.name, company.address, company.vat_id, company.tax_id (KVK), company.registration_number (RSIN) | Yes, for KVK and VAT | RSIN: 9 digits (for example, 123456700)

KVK: 8-9 digits (for example, 12345677 or 123456788)

VAT: “NL” + 9 digits + “B” + 2 digits (for example, NL123456788B12) |
| Latvia | Individual / SPE | Personal Code (PK), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (PK), company.vat_id | No | Personal Code (PK): Old format: 6 digits + “-” + 5 digits (for example, 010110-12345), New format: 11 digits (for example, 32579461005)

VAT: “LV” + 11 digits (for example, LV40003521600) |
| Latvia | Entity | Registration Number (URN), VAT | company.name, company.address, company.tax_id (URN), company.vat_id | No | Registration Number (URN): 11 digits (for example, 40001234567)

VAT: “LV” + 11 digits (for example, LV40003521600) |
| Lithuania | Individual / SPE | Personal Code (AK), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (AK), company.vat_id | No | Personal Code (AK): 11 digits (for example, 33309240064)

VAT: “LT” + 9 or 12 digits (for example, LT119511515 or LT100001919017) |
| Lithuania | Entity | Company Code (IK), VAT | company.name, company.address, company.tax_id (IK), company.vat_id | No | Company Code (IK): 6-9 digits (for example, 987654, 9876543, 98765432, or 987654321)

VAT: “LT” + 9 or 12 digits (for example, LT119511515 or LT100001919017) |
| Luxembourg | Individual / SPE | Tax Identification Number (TIN), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (TIN), company.vat_id | No | Tax ID (TIN): 13 digits (for example, 1893120105732)

VAT: “LU” + 8 digits (for example, LU15027442) |
| Luxembourg | Entity | Tax Identification Number (TIN), Registration Number (RCS), VAT | company.name, company.address, company.registration_number (TIN), company.tax_id (RCS), company.vat_id | No | Tax ID (TIN): 11 digits (for example, 98765432109)

Registration Number (RCS): 1 letter + 5-6 digits (for example, B12345 or B123456)

VAT: “LU” + 8 digits (for example, LU15027442) |
| Malta | Individual / SPE | Tax Identification Number (TIN), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (TIN), company.vat_id | No | TIN: 7 digits + 1 letter (for example, 1234567A) or 9 digits (for example, 229876543)

VAT: “MT” + 8 digits (for example, MT17575703) |
| Malta | Entity | Tax Identification Number (TIN), Company Registration Number (CRN), VAT | company.name, company.address, company.registration_number (TIN), company.tax_id (CRN), company.vat_id | No | TIN: 8-9 digits (for example, 98765432 or 987654321)

CRN: 1 letter + 4-6 digits (for example, C4321, C54321, or C654321)

VAT: “MT” + 8 digits (for example, MT17575703) |
| New Zealand | Individual / SPE | IRD number | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (IRD number) | No | IRD: 8-9 digits (for example, 12345677 or 123456788) |
| New Zealand | Entity | NZBN, IRD number | company.name, company.address, company.tax_id (NZBN), company.registration_number (IRD number) | Yes, for NZBN | IRD: 8-9 digits (for example, 12345677 or 123456788)

NZBN: 13 digits (for example, 1234567890123) |
| Portugal | Individual / SPE | Tax Identification Number (NIF), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (NIF), company.vat_id | Yes for VAT (if provided) | NIF: 9 digits (for example, 299999998)

VAT: “PT” + 9 digits (for example, PT501964843 or PT507747542) |
| Portugal | Entity | Tax Identification Number (NIPC), VAT | company.name, company.address, company.tax_id (NIPC), company.vat_id | Yes, for NIPC and VAT | NIPC: 9 digits (for example, 299999998)

VAT: “PT” + 9 digits (for example, PT501964843 or PT507747542) |
| Romania | Individual / SPE | Personal Numerical Code (CNP), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (CNP), company.vat_id | No | CNP: 13 digits (for example, 8001011234567)

VAT: “RO” + 2-10 digits (for example, RO1234567 or RO1630615) |
| Romania | Entity | Tax Identification Code (CIF), Trade Register Number (J), VAT | company.name, company.address, company.registration_number (CIF), company.tax_id (J), company.vat_id | No | CIF: 2-10 digits and can’t start with 0 (for example, 98, 987, 9876, 98765, 987654, 9876543, 98765432, 987654321, or 9876543210)

Trade Register Number (J): J + 2 digits + 8 digits (for example, J4083021997)

VAT: “RO” + 2-10 digits (for example, RO1234567 or RO1630615) |
| Slovakia | Individual / SPE | Birth Number (RČ), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (RČ), company.vat_id | No | Birth Number (RČ): 9-10 digits (for example, 281203054 or 7711167420)

VAT: “SK” + 10 digits (for example, SK2020273893) |
| Slovakia | Entity | Tax Identification Number (DIČ), Organization Number (IČO), VAT | company.name, company.address, company.registration_number (DIČ), company.tax_id (IČO), company.vat_id | No | DIČ: 10 digits (for example, 2012345678)

IČO: 8 digits (for example, 87654321)

VAT: “SK” + 10 digits (for example, SK2020273893) |
| Slovenia | Individual / SPE | Tax Number (DS), VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (DS), company.vat_id | No | Tax Number (DS): 8 digits (for example, 15012557)

VAT: “SI” + 8 digits (for example, SI15012557) |
| Slovenia | Entity | Tax Number (DS), Registration Number (MS), VAT | company.name, company.address, company.registration_number (DS), company.tax_id (MS), company.vat_id | No | Tax Number (DS): 8 digits (for example, 15012557)

Registration Number (MS): 10 digits (for example, 1006500006)

VAT: “SI” + 8 digits (for example, SI15012557) |
| Spain | Individual / SPE | NIF, VAT | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number (NIF), company.vat_id | Yes for VAT (if provided) | NIF: 8-9 digits or 1 letter + 7 digits + 1 letter (for example, 123456788, 09999999L, L0999999L, or L09999999)

VAT: “ES” + 8-9 digits or 1 letter + 7 digits + 1 letter (for example, ES123456788, ES09999999L, ESL0999999L, or ESL09999999) |
| Spain | Entity | NIF, VAT | company.name, company.address, individual.id_number, company.tax_id (NIF), company.vat_id | Yes, for NIF and VAT | NIF: 8-9 digits or 1 letter + 7 digits + 1 letter (for example, 123456788, 09999999L, L0999999L, or L09999999)

VAT: “ES” + 8-9 digits or 1 letter + 7 digits + 1 letter (for example, ES123456788, ES09999999L, ESL0999999L, or ESL09999999) |
| Sweden | Individual / SPE | personnummer, VAT | individual.first_name, individual.last_name, individual.dob, individual.address, company.vat_id, individual.id_number (personnummer) | Yes for VAT (if provided) | Personnummer: 10 digits (optional space) (for example, 12345 67890 or 1234567890)

VAT: “SE” + 12 digits (for example, SE123456789012) |
| Sweden | Entity | organisationsnummer, VAT | company.name, company.address, company.vat_id, company.tax_id (organisationsnummer) | Yes, for organisationsnummer and VAT | Organisationsnummer: 10 digits (for example, 1234567890)

VAT: “SE” + 12 digits (for example, SE123456789012) |
| UK | Individual / SPE | NINO | individual.first_name, individual.last_name, individual.dob, individual.address, individual.id_number_secondary (NINO) | No | NINO: 2 letters + 6 digits + 1 letter (for example, AB123456A) |
| UK | Entity | CRN | company.name, company.address, company.tax_id (CRN) | Yes, for CRN | CRN: 5-8 digits (for example, 12345, 123456, 1234567, or 12345677) or 10 digits (for example, 1234512345) or 2 letters + 5-6 digits + optional letter (for example, AC12345, AC123456, or AC123456Z) |

## Actions

The `action` parameter determines the level of verification applied to the connected account.

#### Collect

The `collect` action allows you to enforce the mandatory collection of the relevant requirements for a connected account. Stripe requires the connected account to provide all required fields to satisfy these additional requirements. Stripe won’t validate or verify them.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][requested]=true" \
  -d "additional_verifications[tax_reporting][action]=collect" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts"
```

#### Validate

The `validate` action allows you to enforce the mandatory collection of the relevant requirements for a connected account. Stripe requires the connected account to provide all required fields to satisfy these additional requirements.

We validate that each field your user provides has the correct format. Stripe won’t verify that the provided information belongs to a person or company. If validation fails, the requirement isn’t satisfied.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][requested]=true" \
  -d "additional_verifications[tax_reporting][action]=validate" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts"
```

#### Verify

The `verify` action allows you to enforce the mandatory collection of the relevant requirements for a connected account. Stripe requires that connected account to provide all required fields to satisfy these additional requirements.

We validate that each field your user provides has the correct format. Stripe verifies (where applicable) the information by confirming it’s associated with a person or company. If validation or verification fails, the requirement isn’t satisfied.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][requested]=true" \
  -d "additional_verifications[tax_reporting][action]=verify" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts"
```

#### Attempt verify

The `attempt_verify` action enforces mandatory collection of relevant requirements for a connected account. Stripe requires the connected account to provide all fields to satisfy these additional requirements.

We validate that each field your user provides has the correct format. Stripe verifies (where applicable) the information by confirming it’s associated with a person or company. If validation fails, the requirement isn’t satisfied. However, if only verification fails, the requirement is still satisfied.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][requested]=true" \
  -d "additional_verifications[tax_reporting][action]=attempt_verify" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts"
```

## Enforcement limits and actions 

Stripe has enforcement limits and enforcement actions that you can set to require connected accounts to provide information, and take action if they fail to do so.

#### Upfront

Enforcement occurs immediately if the applicable requirements aren’t satisfied. In this example, the connected account’s payouts are disabled immediately if the requirements aren’t already satisfied when applied.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][requested]=true" \
  -d "additional_verifications[tax_reporting][action]=verify" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts"
```

#### Time

Enforcement occurs if the applicable requirements aren’t satisfied after a specified number of days. In this example, the connected account has 30 days to satisfy the requirements to avoid payout disablement.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][requested]=true" \
  -d "additional_verifications[tax_reporting][action]=verify" \
  -d "additional_verifications[tax_reporting][time_limits][0][at_days]=30" \
  -d "additional_verifications[tax_reporting][time_limits][0][disables]=payouts"
```

#### Volume

Enforcement occurs if the applicable requirements aren’t satisfied after the user meets a specified dollar threshold. In this example, the connected account’s payouts are disabled when they reach 300 USD in processing volume if the requirements aren’t satisfied.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][requested]=true" \
  -d "additional_verifications[tax_reporting][action]=verify" \
  -d "additional_verifications[tax_reporting][volume_limits][0][at_volume]=30000" \
  -d "additional_verifications[tax_reporting][volume_limits][0][currency]=usd" \
  -d "additional_verifications[tax_reporting][volume_limits][0][disables]=payouts"
```

#### Multiple

When adding multiple enforcement limits, each limit can trigger independently. Whichever limit triggers first enforces the requirements on the user.

## Enforcement actions

Stripe executes an enforcement action when an enforcement limit meets a set threshold. An enforcement action tells Stripe what to do when the requirement isn’t fulfilled within the enforcement limit. For example, you can disable payouts or disable payouts and payments.

#### Disable payouts

Disable payouts until requirements are satisfied.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][action]=collect" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts" \
  -d "additional_verifications[tax_reporting][requested]=true"
```

#### Disable payouts & payments

Disable both payouts and charges until requirements are satisfied.

```curl
curl https://api.stripe.com/v1/accounts/{{CONNECTEDACCOUNT_ID}} \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "additional_verifications[tax_reporting][action]=collect" \
  -d "additional_verifications[tax_reporting][upfront][0][disables]=payouts_and_payments" \
  -d "additional_verifications[tax_reporting][requested]=true"
```