The Benin 'Unique Fiscal Identifier' was created by Decree No 2006-201 of 8 May 2006, and is linked to a national directory of persons, institutions and associations.
"The IFU's main objective is:
* To uniquely register natural or legal persons throughout the national territory;
* To avoid assigning several identifiers (INSAE number, taxpayer number, declaring code, etc.) to the same person;
* Consolidate and secure information about any identified person;
* To establish a reliable database for information, cross-checking and management purposes;
* Improve and modernize the management of public finances with the introduction of a development tax system;"
Identifiers are assigned to: "
* Enterprises engaged in commercial or non-commercial activity in the territory of Benin, regardless of their form, legal status or nationality;
* Employees in the public or private sector;
* Corporate officers;
* Embassies, international organizations and non-governmental organizations;
* Individuals over eighteen (18) years of age engaged in self-employed or non-commercial activities;
* Central government, public institutions and local authorities;
* Trade unions and political parties, any natural or legal person governed by private law".
An IFU is 13 characters long. The first digit indicate the type of entity identified:
* 1- Individual / male
* 2- Individual / female
* 3- Legal entity / company
* 4- Legal person / state structure
* 5- Legal person / international organization and mission diplomatic
* 6- Legal person / non-governmental organization
The subsequent 4 digits give the year.
The next six digits are a unique identifier within that year.
The next digit indicates either (1) a parent company; (2-9) subsidiary or agencies; (0) other types of person or taxpayer.
The final digit is a checksum.