1. Each Member State shall take the necessary measures to require that the TIN of reported individuals or entities issued by the Member State of residence be reported by the reporting entity or reporting individual and be communicated by each Member State when explicitly required by, and pursuant to, the Articles and Annexes of this Directive.

2. For taxable periods starting on or after 1 January 2030, each Member State shall take the necessary measures to require that the TIN of residents issued by the Member State of residence be reported, where possible, with respect to the information referred to in Article 8(1), first subparagraph, points (a), (b) and (d), to the extent that those are categories of income and capital on which information would have been communicated even if the TIN was not available.

3. For taxable periods starting on or after 1 January 2028, each Member State shall take the necessary measures to require that the TIN of individuals and entities issued by the Member State of residence be reported, where possible, with respect to the information referred to in Article 8a(6), points (a) and (k), as well as of reported individuals and entities with respect to the information referred to in Article 8aa(3), point (b), and in Article 8ab(14), point (h).