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Pedido GIIN — Registo IRS FATCA

Reúna todas as informações necessárias para registar a sua Instituição Financeira no portal IRS FATCA e obter o seu Número de Identificação de Intermediário Global (GIIN).

1
Informações IF
2
Sucursais & GEA
3
RO & PDC
4
Submit
Before you begin: Gather your FI’s legal incorporation documents, local tax ID, and mailing address. Fields marked * are required.
Service fee: FundXP charges €250 per GIIN application. Upon receipt of your completed form, we will send you an invoice. Your application will be processed and submitted to the IRS once payment has been received.

* Required field

Q1Tipo de Instituição Financeira
Which type applies to your institution?
  • Single: O mais comum. Um banco, fundo ou companhia de seguros autónomo sem IFs subsidiárias registadas sob si.
  • Lead: Funciona como hub de registo FATCA para entidades afiliadas. Cria contas para IFs membros e distribui IDs FATCA.
  • Member: Não pode auto-registar-se — contacte a sua IF Líder para obter o seu ID FATCA antes de continuar.
  • Sponsoring Entity: Utilizado quando uma entidade gere a conformidade FATCA em nome de outras. As entidades patrocinadas não podem iniciar sessão por si próprias.
⚠️ The FI type determines which questions you must answer and cannot be changed without creating a new FATCA account.
The FATCA ID is an alphanumeric code generated when the Lead FI created your account. Not case-sensitive and never contains the letter “O” — if a character looks like “O”, enter the number zero (0). The system locks the account after 3 incorrect attempts.
Q2Denominação Social da Instituição Financeira
Use the official name recognized by your jurisdiction’s government — typically the name in your articles of incorporation, operating agreement, or regulatory filing. Do not use trade names or abbreviations unless that is the legally registered name.
Q3–4Jurisdição Fiscal & Classificação FATCA
Select the jurisdiction where your FI is treated as a tax resident — generally the place of incorporation or principal management. Once selected, the IGA model for that jurisdiction is displayed automatically.
  • Model 1 IGA: Your FI reports to its local tax authority, which shares data with the IRS. Classify as “Reporting Financial Institution under a Model 1 IGA.”
  • Model 2 IGA: Your FI reports directly to the IRS under its local IGA. Classify as “Participating FFI including a Reporting Financial Institution under a Model 2 IGA.”
  • No IGA: Your FI enters directly into an FFI Agreement with the IRS. Most commonly classifies as “Participating FFI.”
  • Dual residents: Select one country here; identify the second in Q8 (if U.S.) or Q9 (if other).
📋 Full IGA country list: U.S. Treasury — FATCA
Enter the tax identification number issued by the country selected in Q3A. If the FI’s jurisdiction does not use TINs, or the FI does not have one, leave this field blank.
📋 Format data sourced from the EU Official Journal (2016/C 481/08) — TIN formats for non-natural persons (legal entities).
Your classification determines your FATCA obligations. The IGA badge above (Q3A) indicates which category typically applies to your jurisdiction.
PFFI / Model 2FFIs que celebram um FFI Agreement com o IRS, ou que reportam ao abrigo de um Model 2 IGA diretamente ao IRS.
Reporting FI — Model 1 IGAIFs em jurisdições Model 1 IGA. Reportam à sua autoridade fiscal local, que transmite os dados ao IRS.
RDCFFI — Local FFIQualifica como presumivelmente conforme ao abrigo da lei local por servir apenas residentes da sua jurisdição de origem.
RDCFFI — Non-Reporting MemberParte de um PFFI Group mas não celebra por si própria um FFI Agreement.
RDCFFI — QIVQualified Collective Investment Vehicle — fundos de investimento regulados que cumprem critérios específicos.
RDCFFI — Restricted FundFundo de investimento restrito a investidores não americanos ao abrigo dos seus documentos constitutivos.
Sponsoring EntityAge em nome de FFIs ou NFFEs patrocinadas para todas as obrigações FATCA de diligência devida, retenção e relatório.
Direct Reporting NFFEEntidade Estrangeira Não Financeira que opta por reportar diretamente ao IRS os seus proprietários americanos substanciais.
📋 Full IGA list by country: U.S. Treasury — FATCA
Q5Endereço Postal da Instituição Financeira
All IRS mail related to your FATCA registration and GIIN will be sent here. Select “United States” for U.S. Territory addresses. Only select “Other” if your country genuinely isn’t in the list — this may affect registration status.
Q6Acordo de Retenção na Fonte — QI / WP / WT
Most FIs select “Not Applicable.” Select QI, WP, or WT only if your institution has already entered into that specific agreement with the IRS. Definitions:
  • Qualified Intermediary (QI): A foreign financial institution or other foreign entity that has entered into a QI Agreement with the IRS. A QI assumes primary withholding and reporting responsibilities for U.S.-source income paid to its account holders, acting as an intermediary between those holders and U.S. withholding agents. QI status is often sought by banks, brokers, and custodians handling U.S. securities on behalf of clients.
  • Withholding Foreign Partnership (WP): A foreign partnership that has entered into a WP Agreement with the IRS. A WP assumes primary withholding responsibility for U.S.-source income allocable to its partners, rather than passing that obligation upstream to U.S. withholding agents. This status is relevant for foreign investment partnerships and fund structures that distribute U.S.-source income to their partners.
  • Withholding Foreign Trust (WT): A foreign simple or grantor trust that has entered into a WT Agreement with the IRS. A WT assumes primary withholding responsibility for U.S.-source income distributed to its beneficiaries or treated as owned by its grantors. This applies to foreign trust structures that receive and distribute U.S.-source income.
⚠️ You should register for your FATCA chapter 4 status before applying for QI, WP, or WT status. Once you receive your QI-EIN, WP-EIN, or WT-EIN from the IRS, return to this question to update your registration accordingly. Do not enter any taxpayer ID in this field unless your institution is acting in one of these specific capacities.
Q7Sucursais Fora da Jurisdição de Residência Fiscal
A branch is a unit or office of the FI treated as a branch under local regulatory rules, or regulated separately under local law. Treat all offices within one jurisdiction as a single branch. Selecting “No” means Q8 and Q9 will not apply.
Q8Residência Fiscal EUA / Sucursal EUA
Enter the IRS Employer Identification Number assigned to the FI or its U.S. branch (format: XX-XXXXXXX). This is not a QI-EIN, WP-EIN, or WT-EIN — do not enter those here unless the FI is acting in that capacity.
Q9Jurisdições de Sucursais Fora dos EUA
List every non-U.S. jurisdiction where the FI has branch operations, including U.S. Territories. Treat all offices in one jurisdiction as a single branch. Do not list disregarded entities that register separately on their own behalf.
Q10Responsável Oficial (RO)

O RO é a pessoa com autoridade legal para estabelecer os estatutos FATCA da IF. O RO torna-se automaticamente PDC e receberá todas as notificações por e-mail do IRS para esta conta.

The RO must have authority under applicable local law to: (1) represent the FI’s FATCA status to the IRS, and (2) designate additional POCs.
  • PFFI: An officer with authority to fulfill FFI Agreement duties.
  • Model 1 IGA reporting FI: Any individual specified under local law to register and obtain a GIIN on behalf of the FFI.
  • Sponsoring Entity: The individual responsible for ensuring the sponsored entity meets its FATCA obligations.
  • Direct Reporting NFFE: The individual responsible for the NFFE’s reporting obligations to the IRS.
📌 The RO identified here will be the only individual who receives IRS emails related to this FATCA account. Use a personal, individual email — never a shared or team inbox.
This email must exactly match the primary email on your IRS login account (Login.gov or ID.me). It must be a personal, individual email — never a shared or team inbox, as this will revoke FATCA account access. Add FATCADoNotReply@irs.gov to your safe senders list to avoid notifications going to spam.
Q11APontos de Contacto (PDC)
A POC is an individual authorized to receive FATCA information from the IRS and to take FATCA-related actions on behalf of the FI. You may designate up to 5 POCs. If you later change this answer from “Yes” to “No,” all POC information will be deleted and must be re-entered.
💡 Third-party advisers helping complete the registration can be listed as POCs — enter the firm name in the “Business Title” field.
Q11BInformações PDC

By entering POC information and submitting, the Authorized Individual grants the IRS written authorization to release FATCA information to the listed POCs. Up to 5 POCs allowed.

Autorização PDC

By checking this box and entering your name below, you grant the IRS authorization to disclose FATCA information to the POC(s) listed above. This authorization is effective until revoked.

Frequently Asked Questions about GIIN & FATCA Registration

Everything you need to know about obtaining a Global Intermediary Identification Number (GIIN), understanding FATCA obligations, and navigating the IRS online registration process.

BasesO que é um GIIN e por que motivo a minha instituição precisa de um?

A Global Intermediary Identification Number (GIIN) is a 19-character identification number assigned by the IRS to financial institutions (FIs) that register under the Foreign Account Tax Compliance Act (FATCA). It is used to identify your institution on all FATCA-related reporting and withholding documentation.

Your institution needs a GIIN if it qualifies as a Foreign Financial Institution (FFI) — including banks, investment funds, custodians, insurance companies, and broker-dealers — and must comply with FATCA by reporting on U.S. account holders or be subject to 30% withholding on U.S.-source payments.

Without a valid GIIN published on the IRS FFI List, your institution risks 30% FATCA withholding on U.S.-source income received from withholdable payments.

📋 GIINs are published monthly on the IRS FFI List. Counterparties and withholding agents use this list to verify your institution’s FATCA-compliant status before processing payments.
BasesO que é o FATCA e quais instituições são afetadas?

The Foreign Account Tax Compliance Act (FATCA) is a U.S. federal law enacted in 2010 that requires foreign financial institutions to identify and report information about accounts held by U.S. persons (including U.S. citizens abroad and certain U.S.-controlled entities) to the IRS — or face 30% withholding on U.S.-source payments.

FATCA affects virtually all types of financial institutions worldwide, including:

  • Banks and credit institutions — holding deposits, providing loans
  • Investment funds and asset managers — mutual funds, hedge funds, private equity, ETFs
  • Custodians and brokers — holding financial assets for the accounts of others
  • Insurance companies — issuing investment-linked or cash-value policies
  • Holding companies and treasury centers — within financial groups
⚠️ Even if your institution has no U.S. clients, it may still need to register to avoid withholding on U.S.-source income it receives.
BasesQual é a diferença entre um GIIN e um ID FATCA?

These are two distinct identifiers used at different stages of the FATCA process:

  • FATCA ID: A temporary alphanumeric code assigned when a FATCA account is first created. It is used solely to log into and access the IRS FATCA Registration System during the registration process. It is not published externally and is never used for reporting.
  • GIIN: The 19-character number issued after the IRS approves a completed registration. This is the permanent, publicly published identifier used in all FATCA reporting, withholding certificates (W-8BEN-E), and on the IRS FFI List.
A GIIN follows the format: XXXXXX.XXXXX.XX.XXX — the first six characters identify the FI, followed by characters identifying the FI type and country.
BasesQuanto tempo demora a obter um GIIN após submeter um registo?

Once a FATCA registration is submitted and approved by the IRS, the GIIN is typically issued within a few business days. The Responsável Oficial (RO) receives an email notification when the registration has been processed.

The GIIN then appears on the institution’s FATCA account home page. However, it is only published on the public IRS FFI List at the next monthly update — the list is refreshed on the first business day of each month.

💡 If your institution urgently needs to receive U.S.-source payments, submit your registration early enough to be included in the next IRS FFI List publication cycle.
ElegibilidadeQuais são os diferentes tipos de Instituição Financeira (IF) e qual devo escolher?

The IRS FATCA system recognizes four FI types, each with different registration requirements:

  • Single FI: The most common type. A standalone financial institution with no affiliated member FIs. Can register for PFFI or RDCFFI status for itself and its branches.
  • Lead FI: A U.S. or foreign financial institution authorized to manage and initiate FATCA registrations on behalf of member FIs within an Expanded Affiliated Group (EAG). Receives its own GIIN and can manage member accounts.
  • Member FI: An FFI that is part of an EAG, registered under a Lead FI. Member FIs cannot create their own FATCA accounts — their account is created by the Lead FI, which then provides the Member FATCA ID.
  • Sponsoring Entity: An entity that performs FATCA due diligence, withholding, and reporting on behalf of one or more sponsored FFIs or sponsored direct reporting NFFEs. Also used by trustees of trustee-documented trusts seeking a GIIN.
If you are unsure which type applies to your institution, our team can assess your situation as part of the registration service.
ElegibilidadeO que é uma Participating FFI (PFFI) versus uma Registered Deemed-Compliant FFI (RDCFFI)?

These are the two main FATCA classification categories for FFIs that are not U.S. financial institutions:

  • Participating FFI (PFFI): An FFI that enters into an FFI Agreement with the IRS and commits to full FATCA compliance — identifying U.S. accounts, performing due diligence, and reporting directly to the IRS (or through a Model 2 IGA). This is the standard classification for most internationally active financial institutions.
  • Registered Deemed-Compliant FFI (RDCFFI): An FFI that qualifies for a specific deemed-compliant category and registers with the IRS to confirm that status — but is not required to enter into a full FFI Agreement. Sub-categories include Local FFI, Non-Reporting Member of a PFFI Group, Qualified Collective Investment Vehicle, Qualified Credit Card Issuer/Servicer, and Restricted Fund.

FFIs in Model 1 IGA jurisdictions are typically classified as Reporting Financial Institutions under a Model 1 IGA rather than PFFIs.

ElegibilidadeUma Direct Reporting NFFE precisa de se registar para obter um GIIN?

Yes. A Direct Reporting Non-Financial Foreign Entity (NFFE) that elects to report its substantial U.S. owners directly to the IRS must register on the FATCA portal and will receive a GIIN. Unlike FFIs, a direct reporting NFFE receives only one GIIN, regardless of how many branches it maintains.

Direct reporting NFFEs follow the same registration steps as FIs, using the questions and instructions applicable to FIs, except where the system specifically indicates otherwise.

AIGO que é um Acordo Intergovernamental (AIG) e como afeta o meu registo?

An Intergovernmental Agreement (IGA) is a bilateral agreement between the United States and another country that creates an alternative framework for FATCA compliance — allowing FIs in that country to report through their local tax authority rather than directly to the IRS.

  • Model 1 IGA: The FI reports to its local tax authority (e.g., HMRC in the UK, AMF in France), which then passes data to the IRS. The FI classifies as a Reporting Financial Institution under a Model 1 IGA. This is the most common model — over 100 jurisdictions have Model 1 IGAs.
  • Model 2 IGA: The FI reports directly to the IRS, but under a framework established by the IGA between the U.S. and the FI’s home country. Examples include Switzerland, Japan, Hong Kong, Bermuda, and Austria. The FI classifies as a Participating FFI including a Reporting FI under a Model 2 IGA.

The registration form above automatically detects the IGA model for your jurisdiction when you select your country of tax residence.

📋 Current IGA list: U.S. Treasury — FATCA page
AIGA minha instituição está num país Model 1 IGA — ainda preciso de me registar junto do IRS?

Yes. Even in Model 1 IGA jurisdictions, financial institutions must register on the IRS FATCA portal to obtain a GIIN. The IGA changes how you report (through your local authority), but registration with the IRS is still required to be published on the FFI List and avoid withholding.

The majority of countries with IGAs — including France, Germany, the United Kingdom, Luxembourg, the Netherlands, and most other EU member states — operate under Model 1. Registration is mandatory for all FIs in these jurisdictions unless they qualify for a specific exemption.

AIGO que acontece se o meu país não tiver um AIG com os Estados Unidos?

If your jurisdiction does not have an IGA in force with the United States, your institution must enter into an FFI Agreement directly with the IRS. In this case, the typical classification is Participating FFI (PFFI), and the institution is fully responsible for all FATCA due diligence, withholding, and reporting obligations under U.S. Treasury regulations.

This means your institution reports directly to the IRS (rather than via a local tax authority), and must comply with the full scope of FATCA requirements as defined in the regulations — including identifying U.S. accounts, performing annual reporting, and applying 30% withholding on non-compliant accounts where applicable.

AIGUma instituição pode ter sucursais em várias jurisdições com estatutos AIG diferentes?

Yes. An FI can have its home office in one jurisdiction and branches in others — each branch jurisdiction is registered separately. Each branch receives its own GIIN, which is distinct from the home office GIIN.

During registration, you classify your home office operations under Q4 and then list each branch jurisdiction separately in Q9. For branches located in IGA jurisdictions, the classification of the branch follows the rules of that branch’s jurisdiction, not the home office.

Special rule: A disregarded entity in a Model 1 IGA jurisdiction may need to register as a separate entity rather than as a branch. Seek local legal advice for these situations.
ProcessoQue informações preciso para completar o registo FATCA?

Before starting the registration process, gather the following documents and information:

  • Denominação social of the FI as shown in official incorporation or organization documents
  • País/jurisdição of tax residence and local tax ID (TIN) if applicable
  • FATCA classification (PFFI, RDCFFI, Reporting FI under Model 1 or 2 IGA, etc.)
  • Mailing address for IRS correspondence
  • Branch jurisdictions (if the FI maintains branches outside its home jurisdiction)
  • U.S. EIN (if the FI is a U.S. tax resident or maintains a U.S. branch)
  • QI/WP/WT status and corresponding EIN, if applicable
  • Responsável Oficial (RO) details: title, full name, business address, phone, and email
  • Pontos de Contacto (PDC) information (up to 5), if the RO wishes to designate additional contacts
ProcessoWho is the Responsável Oficial (RO) and what are their obligations?

The Responsável Oficial (RO) is the individual authorized under applicable local law to establish the FATCA statuses of the financial institution’s home office and branches. The RO must have authority to:

  • Represent the FI’s FATCA status to the IRS as part of the registration process
  • Certify that the information provided is accurate and complete
  • Designate additional Points of Contact (POCs)

The RO is automatically a POC for the FI and will be the only individual who receives IRS email notifications related to the FATCA account. The RO’s email address must be a personal, individual email — never a shared or team inbox.

For PFFIs, the RO is typically an officer of the FFI with authority to fulfill FFI Agreement duties. For Model 1 IGA reporting FIs, any individual specified under local law to register and obtain a GIIN may serve as RO.

ProcessoWhat is a Ponto de Contacto (POC) and how many can be designated?

A Ponto de Contacto (POC) is an individual authorized by the RO to receive FATCA-related information from the IRS and to take FATCA-related actions on behalf of the financial institution upon IRS request.

Key points about POCs:

  • The RO is automatically a POC and receives all IRS FATCA email notifications
  • Up to 5 additional POCs can be designated beyond the RO
  • Each POC must have a unique, individual email address — shared inboxes are not permitted
  • Third-party advisers or consultants (such as compliance firms) can be listed as POCs — enter the firm name in the “Business Title” field
  • POC authorization is effective until explicitly revoked by either the POC or an authorized individual
ProcessoO que acontece após a submissão do registo? Quais são os próximos passos?

Once the registration is submitted electronically and signed by the Responsible Officer, the IRS processes it. Here is the typical sequence:

  • Step 1 — Processing: The IRS reviews the submitted information. The account status changes from “Registration Submitted” to “Approved” once the registration is processed.
  • Step 2 — GIIN issuance: Upon approval, a GIIN is assigned and visible on the institution’s FATCA account home page. The RO receives an email notification.
  • Step 3 — FFI List publication: The GIIN appears on the public IRS FFI List at the next monthly update (first business day of each month).
  • Step 4 — Ongoing obligations: Depending on classification and jurisdiction, the FI must fulfill annual FATCA reporting, periodic certifications, and (for PFFIs) FFI Agreement renewal obligations.
ProcessoUm registo GIIN precisa de ser renovado?

Yes, for Participating FFIs (PFFIs) and Reporting FIs under Model 2 IGAs, the FFI Agreement must be periodically renewed during IRS-designated renewal open periods. Failure to renew results in the FI’s status changing to “Limited FFI” and eventual removal from the FFI List.

Additionally, all registered FIs are subject to periodic certification requirements — the RO must certify that the FI has complied with its FATCA obligations over the relevant certification period. The IRS notifies the RO by email when a certification period opens.

FIs classified as Reporting FIs under a Model 1 IGA are generally not subject to FFI Agreement renewal but must still complete periodic certifications as required by the IRS.