British Virgin Islands: Updated FATCA TIN codes
Reporting of U.S. taxpayer identification number (TIN) codes for FATCA purposes for calendar years 2022 onwards
Reporting of U.S. taxpayer identification number (TIN) codes for FATCA purposes for calend
The tax authority of the British Virgin Islands on 11 May 2023 issued updates regarding the reporting of U.S. taxpayer identification number (TIN) codes for FATCA purposes for calendar years 2022 (due by 31 May 2023) onwards.
Reporting for calendar year 2022 will be considered to be a transition year. Accordingly, foreign financial institutions need to use either the TIN codes issued by the U.S. tax authority (IRS) in May 2021, or the 2023 updated codes.
Read a May 2023 report [PDF 196 KB] prepared by the KPMG member firm in the British Virgin Islands
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