> ## Documentation Index
> Fetch the complete documentation index at: https://docs.tilta.ai/llms.txt
> Use this file to discover all available pages before exploring further.

# Legal forms

> Reference for Tilta's legal form ENUMs used when registering buyers and merchants, including accepted countries and Tax/VAT ID guidance.

When you register a buyer or merchant with Tilta, you must supply the entity's legal form using one of Tilta's predefined ENUM values. These values map to the range of business structures found across EU member states and ensure that Tilta's underwriting engine applies the correct risk and compliance rules for each entity type.

## Supported legal form ENUMs

Pass one of the following `legal_form` ENUM strings in the buyer or merchant registration request body.

| ENUM              | Display label                                           | Description                                                                                                                                                                                                |
| ----------------- | ------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `LIMITED_COMPANY` | Limited liability company (e.g. GmbH, Ltd., Sp. z o.o.) | A flexible corporate structure that limits the personal financial liability of its owners to their investment in the company. The most common legal form for SMEs across Europe.                           |
| `SOLE_TRADER`     | Sole trader                                             | An individual who operates a business without forming a separate legal entity. The individual and the business are legally the same person, meaning the owner is personally liable for all business debts. |
| `PARTNERSHIP`     | Partnership (e.g. GbR, OHG, KG, LLP)                    | A business owned and operated by two or more individuals who share ownership, profits, losses, and in many forms, unlimited personal liability.                                                            |
| `PUBLIC_COMPANY`  | Public company (e.g. AG, SE)                            | A separate legal entity whose shares are traded publicly on a stock exchange. Subject to higher regulatory and disclosure requirements than private companies.                                             |
| `COOPERATIVE`     | Cooperative (e.g. eG)                                   | A member-owned and democratically controlled organisation where profits and benefits are distributed among members according to their participation.                                                       |
| `GOVERNMENT`      | Government body                                         | A public sector entity or authority that operates under governmental mandate.                                                                                                                              |
| `OTHER`           | Other legal form                                        | Covers local, regional, or hybrid legal forms that do not map cleanly to the categories above (e.g. foundations, associations, or country-specific structures).                                            |

<Note>
  Use these ENUM values when calling the **Create buyer** and **Create merchant** endpoints. The `legal_form` field is required for automated underwriting – providing the wrong legal form may cause the buyer's credit facility application to fail or return an unexpected risk decision.
</Note>

## Retrieving supported legal forms via the API

You can fetch the current list of supported legal forms and their localised display names programmatically:

```bash theme={null}
curl --request GET \
     --url 'https://api.tilta.io/v1/legal_forms' \
     --header 'Authorization: Bearer YOUR_API_KEY' \
     --header 'accept: application/json'
```

The endpoint returns an array of objects, each containing the ENUM value in `name` and a human-readable `display_name`:

```json theme={null}
[
  {
    "name": "LIMITED_COMPANY",
    "display_name": "Limited liability company (e.g. GmbH, Ltd., Sp. z o.o.)"
  },
  {
    "name": "SOLE_TRADER",
    "display_name": "Sole trader"
  }
]
```

<Tip>
  Call `GET /v1/legal_forms` to populate the legal form selector in your buyer onboarding UI. This ensures your dropdown always reflects the most up-to-date list of supported values without requiring a code change on your side.
</Tip>

## Tax ID and VAT ID

In addition to the legal form, buyer and merchant registration accepts Tax ID and VAT ID fields. The expected format varies by country – refer to your country's tax authority for the correct format. Below are common examples:

| Country | Tax ID format            | VAT ID format                               |
| ------- | ------------------------ | ------------------------------------------- |
| Germany | 10–11 digit Steuernummer | `DE` + 9 digits (e.g. `DE123456789`)        |
| France  | SIRET / SIREN number     | `FR` + 11 characters (e.g. `FR12345678901`) |
| Poland  | NIP (10 digits)          | `PL` + 10 digits (e.g. `PL1234567890`)      |
| Austria | UID number               | `AT` + `U` + 8 digits (e.g. `ATU12345678`)  |

## Accepted countries

Tilta currently supports buyer and merchant registration for businesses incorporated in EU member states, including:

<Accordion title="View accepted countries">
  * Austria
  * Belgium
  * Bulgaria
  * Croatia
  * Cyprus
  * Czech Republic
  * Denmark
  * Estonia
  * Finland
  * France
  * Germany
  * Greece
  * Hungary
  * Italy
  * Poland
  * Portugal
  * Spain

  Additional EU member states are progressively added. Contact Tilta if your target market is not listed above.
</Accordion>

<Warning>
  If a buyer's registered country is not yet accepted, the credit facility application will return a **Country not accepted** risk decision. Check back in a future release for expanded country coverage, or contact your Tilta account manager for the latest roadmap.
</Warning>