FATCA Registration Guide

Tags: FATCA, Register for FATCA, FATCA Registration Guide

The Inland Revenue Division (IRD) FATCA Registration Process grants Financial Institutions (FIs) secure access to perform the following functionality using the online e-Tax System:

  • Submit a FATCA Report
  • Receive feedback on submitted reports
  • Utilize the FATCA (file) Validation test facility
  • Review previously submitted reports and their statuses

This guide provides the instructions for a FI to complete the registration process. It includes:

  • Information required for registration
  • Documents required to support registration
  • Step by step instructions to complete the registration process


Did you know that the e-Tax System can be used for much more than FATCA Reporting. If you are interested in a free service to help you manage your taxes online visit www.etax.ird.gov.tt


Registration Pre-Requisites

Pre-Requisites for Point of Contact (PoC)

The PoC is a person designated by the FI to submit the FATCA Report on behalf of the FI and facilitates communication between the FI and IRD.

  • ttconnect ID

    • In order to transact online business with the Government of Trinidad and Tobago a ttconnect ID is required. For more information on registering for a ttconnect ID please visit ttconnect.gov.tt.
  • Board of Inland Revenue (BIR) Number

    • In order to use the e-Tax System, a BIR Number is required for the PoC. For more information on getting a BIR Number visit www.ird.gov.tt/BIR_number or start the process online by visiting www.etax.ird.gov.tt and clicking on the Register for a BIR Number hyperlink.

Pre-Requisites for Financial Institutions (FIs)

  • Global Intermediary Identification Number (GIIN)

    • To avoid being withheld upon, foreign financial institutions may register with the IRS and agree to report to the IRS certain information about their U.S. accounts, including accounts of certain foreign entities with substantial U.S. owners. An institution that registers will receive a GIIN from the IRS unless the institution is treated as a limited financial institution.

For more information on registering for a GIIN please visit www.irs.gov/businesses/corporations/information-for-foreign-fianancial-institutions


Did you know that the e-Tax System can be used for much more than FATCA Reporting. If you are interested in a free service to help you manage your taxes online visit www.etax.ird.gov.tt


Registering with IRD to submit FATCA Reports

To register with IRD for FATCA, the PoC must present themselves to the IRD at the Exchange Of Information (EOI) Unit for in-person verification.

The following steps describe the process for registration:

  1. Initiate contact/ Authorisation of PoCs
    • The FI is responsible for initiating the FATCA registration process with IRD by providing the following information in an authorisation letter:
      • FI's BIR number
      • GIIN
      • FATCA mailing address
      • Point of Contact's
          • Name
          • ID
          • Position
          • BIR Number
          • Work e-mail address*
          • Phone Number
          • ttconnect ID

        * The work e-mail address cannot be a group or shared e-mail address.

    The authorisation letter must be signed and stamped by the FI and be done on their letterhead. It must contain all the necessary information outlined above.

  2. Schedule an appointment
    • Once contact is initiated by the FI, the EOI Unit will schedule an appointment for the FI's PoC to present themselves to IRD.
  3. Attend the appointment
    • At the appointment, the PoC will present the following to the EOI officer:
      • Authorization letter from the Financial Institution using its letterhead.
      • One form of TT Government identification.
      • You can email a pdf version of the authorisation letter as well as a separate pdf of scanned copies of the POC IDs ahead of registration to TTFATCA@ird.gov.tt and walk with the originals to the appointment.

      Note: The authorisation letter must be signed and stamped by the FI.

    • The Exchange of Information Unit verifies the required documents and approves the registration.
  4. Confirmation of Registration
    • Upon approval of the registration by IRD, the PoC will be provided with a FATCA Registration Confirmation letter. This letter includes the following information:
      • A list of GIINs registered to the FI
      • A list of PoCs registered to the FI
    • The POC is required to verify the contents of the letter. Once all information is accurate the registration process is complete. FATCA registration cannot be completed until an accurate authorisation is sent via email and by hand.

Did you know that the e-Tax System can be used for much more than FATCA Reporting. If you are interested in a free service to help you manage your taxes online visit www.etax.ird.gov.tt


Updating FATCA registration details

If the FI’s or PoC’s registration information has changed this should be communicated to IRD immediately by emailing TTFATCA@ird.gov.tt.

Additional PoCs can be added any time via the process outlined above. A PoC can also be removed by sending a request to TTFATCA@ird.gov.tt. However note that all FIs needs to have at least one PoC to facilitate FATCA submissions