Paul Walker's body was burned so badly the coroner needs his dental records to identify the body ... TMZ has learned.
A rep for the L.A. County Coroner tells us ... the bodies of Paul and his friend/business partner Roger Rodas are currently unidentifiable and their autopsies will be delayed until later this week.
We're told the coroner is waiting on both sets of dental records before proceeding.
Rodas -- who was driving the Porsche yesterday -- was friends with Walker for nearly a decade ... and Roger has been credited with helping Paul start his race shop.
The two also joined forces to create the "Reach Out World Wide" Foundation to help disaster relief in other countries -- and as we first reported ... the group was behind yesterday's fundraiser for typhoon relief in Santa Clarita.
Paul's rep says Roger and Paul were leaving the event when they wrecked.
Rodas was 38 years old.