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FATCA Online Registration System and FFI List GIIN Composition Information

GIIN is an abbreviation of Global Intermediary Identification Number. The FATCA Registration System approves foreign financial institutions (FFI), financial institution (FI) branches, direct reporting non-financial foreign entities (NFFE), sponsoring entities, sponsored entities, and sponsored subsidiary branches. Institutions and entities assigned a GIIN can use it to identify themselves to withholding agents and tax administrators for FATCA reporting purposes.

The GIIN, formatted as XXXXXX.XXXXX.XX.XXX, is a 19-character identification number made up of several identifiers. These characters will never contain the letter “O”.

Position Character Representation Length Description / Rules
1-6 XXXXXX
FATCA ID
6

Numbers and uppercase letters only

Lead FI, single FI, or sponsoring entity - same as the FATCA ID.

Member FI- first 6 characters of the FATCA ID.

FI branch - first 6 characters of the branch’s associated FI’s FATCA ID.

Sponsored entity or sponsored subsidiary branch - the sponsoring entity’s FATCA ID.

7 Separator 1 1 Period - .
8-12 XXXXX
Type
5

Numbers and uppercase letters only

Lead FI- 00000

Single FI- 99999

Sponsoring entity - 00000

Member FI- same as the last 5 characters of the member’s FATCA ID

FI branch - same as the branch’s associated FI

Sponsored entity - same as the last 5 characters of the sponsored entity’s ID

Sponsored subsidiary branch - same as the branch’s associated sponsored entity.

13 Separator 2 1 Period - .
14-15 XX
Category Code
2

Uppercase letters only

Abbreviation for an FI type, sponsored entity classification or branch type:

LE - a lead FI

SL - a single FI

ME - a member FI

BR - an FI branch

SP -a sponsoring entity

SF - a sponsored entity that is a sponsored fund

SD - a sponsored entity that is a sponsored direct reporting NFFE

SS - a sponsored entity that is a sponsored subsidiary

SB - a sponsored subsidiary’s branch

16 Separator 3 1 Period - .
17-19 XXX
Country/Jurisdiction Identifier
3

Numbers only

ISO 3166-1 numeric standard country code of the GIIN holder. Note: 999 - country code “Other”

Test files that contain GIIN examples are available on the FFI List Schema and Test Files page.

Page Last Reviewed or Updated: 11-Aug-2016