Innovative immigration legal consultancy. Explore company

Ukraine Tax Identification Number for Foreigners: How to Obtain a TIN in Ukraine
Ukraine Tax Identification Number for Foreigners: How to Obtain a TIN in Ukraine
Posted in
Insights
Updated on 29.03.2026

Ukraine Tax Identification Number for Foreigners: How to Obtain a TIN in Ukraine

Quick links:
Translate toSelect language

Have questions. Contact us

Foreign nationals often need a Ukrainian tax number before they can move forward with work, business, banking, or notarized transactions in the country. In Ukraine, this number is the personal tax registration code used by the tax authorities to identify an individual in the State Register of Individual Taxpayers. For foreigners, it is a practical first step rather than a formality. In many cases, the Ukraine tax identification number is obtained before employment, company registration, or other legal actions begin.

What Is a Ukraine Tax Identification Number

A Ukrainian tax number (RNOKPP) is the registration number assigned to an individual in the State Register of Individual Taxpayers. This document is often called a Ukraine TIN number. The procedure is governed by the Ministry of Finance Order No. 822. It regulates how individuals are registered in the tax register and how the taxpayer card is issued. Foreign nationals and stateless persons may also be registered under this procedure.

Why Foreigners Need This Document

A foreign national may need a Ukraine TIN number for many legal, tax, employment, and business-related actions in Ukraine. The State Tax Service specifically notes that foreigners commonly need it for business creation, bank account opening, investment activity, inclusion in company documents, notarized transactions, and employment authorization. Official tax guidance explains these uses directly:

  1. 1
    Employment and payroll registration in Ukraine.
  2. 2
    Supporting a Ukrainian work permit process and related immigration steps.
  3. 3
    Opening a personal or investment-related bank account.
  4. 4
    Receiving income from Ukrainian sources.
  5. 5
    Buying real estate or signing notarized agreements.
  6. 6
    Issuing a power of attorney or other notarized instruments in Ukraine.
  7. 7
    Registering as a founder or director of a business.
  8. 8
    Completing registration of an LLC in Ukraine.
  9. 9
    Taking part in the company formation documents or corporate amendments.
  10. 10
    Other tax, financial, and compliance procedures before the Ukrainian authorities.

The number may also become relevant in broader long-term legalization matters. Depending on the case, it can appear in document preparation linked to residence planning, property ownership, or future status matters connected with Ukrainian citizenship.

Who Can Apply

The Ukraine tax identification number can be obtained by foreigners planning to work in Ukraine, open a bank account, receive income, buy property, act before a notary, or become founders or directors of Ukrainian entities. It is also relevant for investors, family members involved in legal transactions, and applicants who want to prepare documents before a later immigration step.

The procedure is not limited to people who file in person. A foreigner may apply through a representative if the required documents are prepared correctly. That route is especially useful when the applicant is still abroad but needs a Ukrainian tax number in advance for a business launch, a director appointment, or work related to registration of a foreign representative office.

Required Documents

The core filing document is the application form No. 1DR, which also serves as the registration request. The current official form is published by the tax service as Form No. 1DR, and the general filing rules are set out in Order No. 822.

For a standard foreign applicant, the package usually includes:

  • passport or another recognized identity document;
  • notarized Ukrainian translation of that document;
  • completed Form No. 1DR;
  • power of attorney, if a representative applies;
  • representative’s identity document and a copy of the applicant’s identity document, where relevant.

The State Tax Service explains that foreigners add their identity document and a duly certified Ukrainian translation. If the application is filed through a representative, the representative must also provide their own ID, the applicant’s ID or a clear copy, and a notarized power of attorney. These requirements are described in the tax service knowledge base and in the guidance on issuance of the taxpayer card.

Step-by-Step Procedure to Obtain a Ukraine Tax Identification Number

Case 1: If the Applicant Is in Ukraine

If the applicant is physically present in Ukraine, the process is straightforward:

  1. 1
    Prepare the passport and its notarized Ukrainian translation.
  2. 2
    Complete Form No. 1DR.
  3. 3
    Submit the documents to the competent tax authority.
  4. 4
    Wait for registration in the State Register.
  5. 5
    Receive the taxpayer card containing the assigned number.

A standard Ukraine TIN number case is still usually handled on paper. However, electronic filing is also possible in a limited scenario: Form No. 1DR may be submitted through the Electronic Cabinet by a representative of a foreigner or stateless person if that person holds a temporary or permanent residence permit in the form of a card containing a contactless electronic chip. Official clarification confirms this point.

Case 2: If the Applicant Is Outside Ukraine

If the applicant is abroad, the file is usually handled through a representative in Ukraine. In that case, the representative submits Form No. 1DR together with their own ID, the applicant’s passport or a clear copy, and a notarized power of attorney. When the power of attorney is issued outside Ukraine, it is commonly prepared with an apostille or legalization for use in Ukraine, as described in the official tax guidance for foreigners.

The practical sequence usually looks like this:

  1. 1
    Prepare a power of attorney abroad.
  2. 2
    Notarize it and arrange an apostille or legalization where required.
  3. 3
    Prepare a passport copy and translation package.
  4. 4
    Send the documents to Ukraine.
  5. 5
    The representative files the application with the tax authority.
  6. 6
    The assigned number is then collected and communicated to the applicant.

Processing Time and Cost

Under Order No. 822 and the official tax guidance, registration in the State Register is completed within 3 business days from the date of submission. The same three-day period is repeated in the State Tax Service explanations for foreigners. If the tax authority finds inaccurate personal data or other errors in the application, it may either refuse registration where the problem cannot be corrected in time or extend the registration period to up to 10 business days.

The Ukraine tax identification number itself is issued free of charge. That point is stated directly in the official tax guidance for foreigners. In practice, however, foreign applicants often still incur related costs for passport translation, notarization, courier delivery, and preparation of a power of attorney if the case is handled remotely. Our legal fee depends on the filing route, urgency, and document package.

For an exact quote on official costs and professional support, contact our team for a tailored consultation.

Practical Notes Before Applying

  1. 1
    Check the spelling and transliteration of your name in every document.
  2. 2
    Make sure the Ukrainian translation matches the passport exactly.
  3. 3
    If you need the number for work or business, obtain it before the next legal step starts.
  4. 4
    If you apply from abroad, allow extra time for notarization, apostille, or legalization.
  5. 5
    Keep copies of the application, translation, and representative documents.

Conclusion

A Ukraine TIN number is one of the most practical documents a foreign national can obtain in Ukraine. It opens the door to employment, company formation, banking, notarized transactions, and many other legal actions. The procedure is short, the state service is free, and the application can be handled either in Ukraine or through a representative if the file is prepared correctly.

Bimaris Law Firm assists foreign nationals with obtaining a Ukraine tax identification number, preparing powers of attorney, and coordinating related immigration and business procedures in Ukraine. Reach out to our team if you want a clear document checklist and case-specific support before filing.

Rating
4.3 on TrustpilotExplore all reviews
4.3

Related publications

Explore related insights and legal updates, covering immigration, relocation, and cross-border mobility.

Insight
Case preview
Ukraine
29.03.2026
Immigration Quota in Ukraine — What It Is and How It Will Works in 2026

The immigration quota in Ukraine is one of the least understood, and most underestimated mechanisms for obtaining permanent residence permit.

Legal alert
Case preview
Ukraine
29.03.2026
Dual Citizenship in Ukraine From January 16, 2026: What Changes for Foreigners (Law 4502-IX)

Does Ukraine allow dual citizenship? From 2026 — yes, but only under a controlled and limited framework.

Insight
Case preview
Ukraine
29.03.2026
Can Foreigners Buy Land in Ukraine? Legal Rules and Restrictions Explained

This guide breaks down everything you need to know — from what kinds of land can be owned, to current legal restrictions, to how to safely close the deal.