# Collect customer tax IDs with Checkout

Learn how to collect VAT and other customer tax IDs during checkout.

Displaying a customer’s tax ID and legal business name on *invoices* (Invoices are statements of amounts owed by a customer. They track the status of payments from draft through paid or otherwise finalized. Subscriptions automatically generate invoices, or you can manually create a one-off invoice) is a common requirement that you can satisfy by enabling tax ID collection in Checkout. Tax ID collection works with all Checkout integration types: the hosted page, embedded page, and elements mode.

> #### Business tax IDs only
> 
> The Checkout Sessions API only collects business tax IDs, which might have formats similar to personal tax IDs in certain jurisdictions. You must make sure that only business tax IDs, as designated for this field, are provided when using this feature.

## Enable tax ID collection [Server-side]

With tax ID collection enabled, Checkout shows and hides the tax ID collection form depending on your customer’s location. If your customer is in a location supported by tax ID collection, Checkout displays fields for them to enter the tax ID and legal entity name for their business. If available, Checkout uses the customer’s shipping address to determine their location, otherwise it uses the billing address. Customers can only enter one tax ID.

### New customers

To enable tax ID collection for new customers, set [tax_id_collection[enabled]](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-tax_id_collection-enabled) to `true` when creating a Checkout Session.

```curl
curl https://api.stripe.com/v1/checkout/sessions \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "line_items[0][price]={{PRICE_ID}}" \
  -d "line_items[0][quantity]=1" \
  -d "tax_id_collection[enabled]=true" \
  -d mode=payment \
  --data-urlencode "success_url=https://example.com/success"
```

You can additionally configure Checkout to create a new [customer-configured Account](https://docs.stripe.com/api/v2/core/accounts/object.md#v2_account_object-configuration-customer) or [Customer](https://docs.stripe.com/api/customers/object.md) for you using [customer_creation](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-customer_creation). If you do, Checkout saves any tax ID information collected during a session to that new Account or Customer. If not, the tax ID information is still available at [customer_details.tax_ids](https://docs.stripe.com/api/checkout/sessions/object.md#checkout_session_object-customer_details-tax_ids).

### Existing customers 

Create a Checkout Session with an existing customer to add any tax ID information collected during checkout. If the customer doesn’t have an existing tax ID, Checkout collects one. If the customer has one or more saved tax IDs, Checkout doesn’t display the tax ID collection form even if tax ID collection is enabled.

When creating the Checkout Session, set [customer_update.name](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-customer_update-name) to `auto` to automatically update the customer’s name using details from the session.

If you don’t have saved addresses for existing customers, use the billing or shipping address entered during checkout to assess their location. The following table describes the available options:

| **Parameter** | **Behavior** |
| --- | --- |
| [customer_update.address](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-customer_update-address) = `auto` | Uses the billing address entered during checkout. Replaces the customer’s previously saved addresses. |
| [customer_update.shipping](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-customer_update-shipping) = `auto` | Uses the shipping address entered during checkout. Replaces the customer’s previously saved shipping addresses. Requires [shipping_address_collection](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-shipping_address_collection). |

#### Accounts v2

Create a Checkout Session with an existing [v2 Account](https://docs.stripe.com/api/v2/core/accounts/object.md) to add any tax ID information collected during checkout. The Checkout Session saves the business name to the [identity](https://docs.stripe.com/api/v2/core/accounts/object.md#v2_account_object-identity) object and saves the collected tax ID as a [Tax ID](https://docs.stripe.com/api/tax_ids/object.md) resource associated with the account.

```curl
curl https://api.stripe.com/v1/checkout/sessions \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "customer_account={{CUSTOMERACCOUNT_ID}}" \
  -d "line_items[0][price]={{PRICE_ID}}" \
  -d "line_items[0][quantity]=1" \
  -d "tax_id_collection[enabled]=true" \
  -d "customer_update[name]=auto" \
  -d mode=payment \
  --data-urlencode "success_url=https://example.com/success"
```

#### Customer v1

Create a Checkout Session with an existing [Customer](https://docs.stripe.com/api/customers/object.md) to add any tax ID information collected during checkout. The Checkout Session saves the business name as the customer’s [name](https://docs.stripe.com/api/customers/object.md#customer_object-name) and adds the collected tax ID to [customer.tax_ids](https://docs.stripe.com/api/customers/object.md#customer_object-tax_ids).

```curl
curl https://api.stripe.com/v1/checkout/sessions \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "customer={{CUSTOMER_ID}}" \
  -d "line_items[0][price]={{PRICE_ID}}" \
  -d "line_items[0][quantity]=1" \
  -d "tax_id_collection[enabled]=true" \
  -d "customer_update[name]=auto" \
  -d mode=payment \
  --data-urlencode "success_url=https://example.com/success"
```

## Optional: Require tax ID collection

Optionally, configure Checkout to require tax ID collection by setting the [tax_id_collection[required]](https://docs.stripe.com/api/checkout/sessions/create.md#create_checkout_session-tax_id_collection-required) parameter. When set to `if_supported`, Checkout requires tax ID information for payment for customers in [supported billing countries](https://docs.stripe.com/tax/checkout/tax-ids.md#supported-types).

```curl
curl https://api.stripe.com/v1/checkout/sessions \
  -u "<<YOUR_SECRET_KEY>>:" \
  -d "line_items[0][price]={{PRICE_ID}}" \
  -d "line_items[0][quantity]=1" \
  -d "tax_id_collection[enabled]=true" \
  -d "tax_id_collection[required]=if_supported" \
  -d mode=payment \
  --data-urlencode "success_url=https://example.com/success"
```

## Optional: Collect tax IDs in the payment form

If you use elements mode (`ui_mode: 'elements'`), you can render the [Tax ID Element](https://docs.stripe.com/js/custom_checkout/create_tax_id_element) to collect tax IDs directly in your payment form. See [Render the Tax ID element](https://docs.stripe.com/tax/checkout/elements.md#render-tax-id-element) for client-side setup instructions.

## Retrieve customer tax ID details after a session

Checkout includes provided tax IDs on the resulting [Session](https://docs.stripe.com/api/checkout/sessions/object.md) object. After each completed Session, Checkout emits a [checkout.session.completed](https://docs.stripe.com/api/events/types.md#event_types-checkout.session.completed) event that you can listen for in a *webhook* (A webhook is a real-time push notification sent to your application as a JSON payload through HTTPS requests) endpoint. If you want to retrieve the collected tax ID from the Session object, it’s available under the Session’s [customer_details.tax_ids](https://docs.stripe.com/api/checkout/sessions/object.md#checkout_session_object-customer_details-tax_ids) array:

```json
{
  "object": {
    "id": "cs_test_a1dJwt0TCJTBsDkbK7RcoyJ91vJxe2Y",
    "object": "checkout.session",
    ...
    "customer": {{CUSTOMER_ID}},
    "customer_details": {
      ...
      "tax_ids": [
        {
          "type": "eu_vat",
          "value": "FRAB123456789"
        }
      ]
    },
    ...
    "tax_id_collection": {
      "enabled": true
    }
    ...
  }
}
```

Checkout saves collected tax IDs and business names to the [Customer](https://docs.stripe.com/api/customers/object.md) object when you associate the Checkout Session with a Customer. Checkout stores a collected tax ID under the [customer.tax_ids](https://docs.stripe.com/api/customers/object.md#customer_object-tax_ids) array on the Customer. You can retrieve all tax IDs saved to a Customer with the [Tax IDs](https://docs.stripe.com/api/tax_ids/list.md) resource by setting [owner.type](https://docs.stripe.com/api/tax_ids/list.md#list_tax_ids-owner-type) to `customer` and [owner.customer](https://docs.stripe.com/api/tax_ids/list.md#list_tax_ids-owner-customer) to the customer ID. Checkout saves the business name to the Customer’s [name](https://docs.stripe.com/api/customers/object.md#customer_object-name) and [business_name](https://docs.stripe.com/api/customers/object.md#customer_object-business_name) properties. Your subscription invoices always show the collected legal business name.

## Test your integration

In testing environments, you can enter any alphanumeric string that is in the correct format of a supported tax ID type (for example, `DE123456789` for `eu_vat`). For a full list of example tax IDs you can reference our [Customer Tax ID guide](https://docs.stripe.com/billing/customer/tax-ids.md#supported-tax-id). You can also use our [test tax IDs](https://docs.stripe.com/connect/testing.md#test-business-tax-ids) to test various verification state flows.

## Validation 

During the Checkout Session, Stripe verifies that the provided tax IDs are formatted correctly, but not that they’re valid. You’re responsible for ensuring the validity of customer information collected during checkout.

Stripe automatically performs asynchronous validation against government databases for [Australian Business Numbers (ABNs)](https://docs.stripe.com/tax/invoicing/tax-ids.md#australian-business-numbers-abn), [European Value Added Tax (EU VAT)](https://docs.stripe.com/tax/invoicing/tax-ids.md#european-value-added-tax-eu-vat-numbers), and [United Kingdom Value Added Tax (GB VAT)](https://docs.stripe.com/tax/invoicing/tax-ids.md#united-kingdom-value-added-tax-gb-vat-numbers) numbers.

Stripe sends an event when verification finishes for a tax ID saved to either of these objects:

- For a [Customer](https://docs.stripe.com/api/customers/object.md), listen for the [customer.tax_id.updated](https://docs.stripe.com/api/events/types.md#event_types-customer.tax_id.updated) snapshot event. Inspect [data.object.verification.status](https://docs.stripe.com/api/tax_ids/object.md#tax_id_object-verification-status) in the event.
- For a [customer-configured Account](https://docs.stripe.com/api/v2/core/accounts/object.md#v2_account_object-configuration-customer), listen for the [v1.customer.tax_id.updated](https://docs.stripe.com/api/v2/core/events/event-types.md?api-version=preview#v2_event_types-v1.customer.tax_id.updated) thin event. Retrieve the Tax ID referenced by `related_object`, then inspect its [verification.status](https://docs.stripe.com/api/tax_ids/object.md#tax_id_object-verification-status).

The status is `pending`, `verified`, `unverified`, or `unavailable`.

The [checkout.session.completed](https://docs.stripe.com/api/events/types.md#event_types-checkout.session.completed) event can arrive before the authority verification finishes. Stripe sends the applicable tax ID update event only when Checkout saves the tax ID to a Customer or customer-configured Account. For [Guest customers](https://docs.stripe.com/payments/checkout/guest-customers.md), [customer_details.tax_ids](https://docs.stripe.com/api/checkout/sessions/object.md#checkout_session_object-customer_details-tax_ids) contains the collected tax ID type and value, but not a verification result, and Stripe doesn’t send a tax ID update event. To receive the result, save the tax ID to a Customer or customer-configured Account. Otherwise, verify the tax ID independently.

Stripe reports the verification result, and you’re responsible for determining how to handle an `unverified` tax ID, based on your own compliance requirements. When automatic validation is `unavailable`, you must manually verify the tax ID.

If you use Stripe Tax, Stripe Tax applies the reverse charge or zero rate according to applicable laws when the tax ID has the required number format, regardless of the government verification result.

## Supported tax ID types 

Checkout collects the following tax ID types in the given regions:

| Country | Enum | Description | Example | Impact in Tax Calculation* |
| --- | --- | --- | --- | --- |
| AE | ae_trn | United Arab Emirates TRN | 123456789012345 | Yes |
| AL | al_tin | Albania Tax Identification Number | J12345678N | Yes |
| AM | am_tin | Armenia Tax Identification Number | 02538904 | Yes |
| AO | ao_tin | Angola Tax Identification Number | 5123456789 | No |
| AT | eu_vat | European VAT number | ATU12345678 | Yes |
| AU | au_abn | Australian Business Number (AU ABN) | 12345678912 | Yes |
| AW | aw_tin | Aruba Tax Identification Number | 12345678 | Yes |
| AZ | az_tin | Azerbaijan Tax Identification Number | 0123456789 | Yes |
| BA | ba_tin | Bosnia and Herzegovina Tax Identification Number | 123456789012 | Yes |
| BB | bb_tin | Barbados Tax Identification Number | 1123456789012 | No |
| BD | bd_bin | Bangladesh Business Identification Number | 123456789-0123 | Yes |
| BE | eu_vat | European VAT number | BE0123456789 | Yes |
| BF | bf_ifu | Burkina Faso Tax Identification Number (Numéro d'Identifiant Fiscal Unique) | 12345678A | Yes |
| BG | eu_vat | European VAT number | BG0123456789 | Yes |
| BH | bh_vat | Bahraini VAT Number | 123456789012345 | Yes |
| BJ | bj_ifu | Benin Tax Identification Number (Identifiant Fiscal Unique) | 1234567890123 | Yes |
| BS | bs_tin | Bahamas Tax Identification Number | 123.456.789 | No |
| BY | by_tin | Belarus TIN Number | 123456789 | Yes |
| CA | ca_bn | Canadian BN | 123456789 | No |
| CA | ca_gst_hst | Canadian GST/HST number | 123456789RT0002 | Yes |
| CA | ca_pst_bc | Canadian PST number (British Columbia) | PST-1234-5678 | No |
| CA | ca_pst_mb | Canadian PST number (Manitoba) | 123456-7 | No |
| CA | ca_pst_sk | Canadian PST number (Saskatchewan) | 1234567 | No |
| CA | ca_qst | Canadian QST number (Québec) | 1234567890TQ1234 | Yes |
| CD | cd_nif | Congo (DR) Tax Identification Number (Número de Identificação Fiscal) | A0123456M | No |
| CH | ch_vat | Switzerland VAT number | CHE-123.456.789 MWST | Yes |
| CL | cl_tin | Chilean TIN | 12.345.678-K | Yes |
| CM | cm_niu | Cameroon Tax Identification Number (Numéro d'Identifiant fiscal Unique) | M123456789000L | No |
| CR | cr_tin | Costa Rican tax ID | 1-234-567890 | No |
| CV | cv_nif | Cape Verde Tax Identification Number (Número de Identificação Fiscal) | 213456789 | No |
| CY | eu_vat | European VAT number | CY12345678Z | Yes |
| CZ | eu_vat | European VAT number | CZ1234567890 | Yes |
| DE | eu_vat | European VAT number | DE123456789 | Yes |
| DK | eu_vat | European VAT number | DK12345678 | Yes |
| EC | ec_ruc | Ecuadorian RUC number | 1234567890001 | No |
| EE | eu_vat | European VAT number | EE123456789 | Yes |
| EG | eg_tin | Egyptian Tax Identification Number | 123456789 | Yes |
| ES | es_cif | Spanish NIF number (previously Spanish CIF number) | A12345678 | No |
| ES | eu_vat | European VAT number | ESA1234567Z | Yes |
| ET | et_tin | Ethiopia Tax Identification Number | 1234567890 | Yes |
| FI | eu_vat | European VAT number | FI12345678 | Yes |
| FR | eu_vat | European VAT number | FRAB123456789 | Yes |
| GB | eu_vat | Northern Ireland VAT number | XI123456789 | Yes |
| GB | gb_vat | United Kingdom VAT number | GB123456789 | Yes |
| GE | ge_vat | Georgian VAT | 123456789 | Yes |
| GN | gn_nif | Guinea Tax Identification Number (Número de Identificação Fiscal) | 123456789 | Yes |
| GR | eu_vat | European VAT number | EL123456789 | Yes |
| HR | eu_vat | European VAT number | HR12345678912 | Yes |
| HU | eu_vat | European VAT number | HU12345678 | Yes |
| HU | hu_tin | Hungary tax number (adószám) | 12345678-1-23 | No |
| ID | id_npwp | Indonesian NPWP number | 012.345.678.9-012.345 | No |
| IE | eu_vat | European VAT number | IE1234567AB | Yes |
| IN | in_gst | Indian GST number | 12ABCDE3456FGZH | Yes |
| IS | is_vat | Icelandic VAT | 123456 | Yes |
| IT | eu_vat | European VAT number | IT12345678912 | Yes |
| KE | ke_pin | Kenya Revenue Authority Personal Identification Number | P000111111A | No |
| KG | kg_tin | Kyrgyzstan Tax Identification Number | 12345678901234 | No |
| KH | kh_tin | Cambodia Tax Identification Number | 1001-123456789 | Yes |
| KR | kr_brn | Korean BRN | 123-45-67890 | Yes |
| KZ | kz_bin | Kazakhstani Business Identification Number | 123456789012 | Yes |
| LA | la_tin | Laos Tax Identification Number | 123456789-000 | No |
| LI | li_vat | Liechtensteinian VAT number | 12345 | Yes |
| LK | lk_vat | Sri Lanka VAT number | 123456789-1234 | Yes |
| LT | eu_vat | European VAT number | LT123456789123 | Yes |
| LU | eu_vat | European VAT number | LU12345678 | Yes |
| LV | eu_vat | European VAT number | LV12345678912 | Yes |
| MA | ma_vat | Morocco VAT Number | 12345678 | Yes |
| MD | md_vat | Moldova VAT Number | 1234567 | Yes |
| ME | me_pib | Montenegro PIB Number | 12345678 | No |
| MK | mk_vat | North Macedonia VAT Number | MK1234567890123 | Yes |
| MR | mr_nif | Mauritania Tax Identification Number (Número de Identificação Fiscal) | 12345678 | No |
| MT | eu_vat | European VAT number | MT12345678 | Yes |
| MX | mx_rfc | Mexican RFC number | ABC010203AB9 | No |
| NG | ng_tin | Nigerian Tax Identification Number | 1234567890123 | No |
| NL | eu_vat | European VAT number | NL123456789B12 | Yes |
| NO | no_vat | Norwegian VAT number | 123456789MVA | Yes |
| NP | np_pan | Nepal PAN Number | 123456789 | Yes |
| NZ | nz_gst | New Zealand GST number | 123456789 | Yes |
| OM | om_vat | Omani VAT Number | OM1234567890 | Yes |
| PE | pe_ruc | Peruvian RUC number | 12345678901 | Yes |
| PH | ph_tin | Philippines Tax Identification Number | 123456789012 | Yes |
| PL | eu_vat | European VAT number | PL1234567890 | Yes |
| PL | pl_nip | Polish NIP number | 1234567890 | No |
| PT | eu_vat | European VAT number | PT123456789 | Yes |
| RO | eu_vat | European VAT number | RO1234567891 | Yes |
| RS | rs_pib | Serbian PIB number | 123456789 | No |
| RU | ru_inn | Russian INN | 1234567891 | Yes |
| RU | ru_kpp | Russian KPP | 123456789 | Yes |
| SA | sa_vat | Saudi Arabia VAT | 123456789012345 | Yes |
| SE | eu_vat | European VAT number | SE123456789123 | Yes |
| SG | sg_gst | Singaporean GST | M12345678X | Yes |
| SI | eu_vat | European VAT number | SI12345678 | Yes |
| SK | eu_vat | European VAT number | SK1234567891 | Yes |
| SN | sn_ninea | Senegal NINEA Number | 12345672A2 | No |
| SR | sr_fin | Suriname FIN Number | 1234567890 | Yes |
| TH | th_vat | Thai VAT | 1234567891234 | Yes |
| TJ | tj_tin | Tajikistan Tax Identification Number | 123456789 | Yes |
| TR | tr_tin | Turkish Tax Identification Number | 0123456789 | Yes |
| TW | tw_vat | Taiwanese VAT | 12345678 | Yes |
| TZ | tz_vat | Tanzania VAT Number | 12345678A | Yes |
| UA | ua_vat | Ukrainian VAT | 123456789 | Yes |
| UG | ug_tin | Uganda Tax Identification Number | 1014751879 | Yes |
| UY | uy_ruc | Uruguayan RUC number | 123456789012 | Yes |
| UZ | uz_tin | Uzbekistan TIN Number | 123456789 | No |
| UZ | uz_vat | Uzbekistan VAT Number | 123456789012 | Yes |
| VN | vn_tin | Vietnamese tax ID number | 1234567890 | No |
| ZA | za_vat | South African VAT number | 4123456789 | Yes |
| ZM | zm_tin | Zambia Tax Identification Number | 1004751879 | No |
| ZW | zw_tin | Zimbabwe Tax Identification Number | 1234567890 | No |

\*Stripe Tax won't apply tax if this tax ID is provided, in line with the relevant laws.

## See also

- [Automatically collect tax with the Checkout page](https://docs.stripe.com/tax/checkout/page.md)
- [Collect tax with Elements](https://docs.stripe.com/tax/checkout/elements.md#render-tax-id-element)
- [Test your tax integration](https://docs.stripe.com/tax/testing.md)