UA-Residency is a private law practice, not a government body, and is not affiliated with or endorsed by the Government of Ukraine. Tax numbers are assigned by the State Tax Service of Ukraine, not by us. See our Terms and Conditions.
Ukrainian tax number for foreigners
The RNOKPP, still widely called the identification code, is the number that makes everything else in Ukraine possible. We obtain it for you under a power of attorney, so you do not have to queue, and in most cases do not have to be in the country. Our fee is $100.
ORDER YOUR TAX NUMBERWhy you need one
Without a Ukrainian tax number you cannot do any of the following. This is not a formality that can be left until later, it is the first thing to obtain.
- Buy or sell real estate, or register a car
- Open an account at a Ukrainian bank
- Register a company, or be appointed its director
- Be employed, or receive any officially declared income
- Accept an inheritance, or register a marriage-related property transaction
- File a Ukrainian tax return, or claim a refund
It is also asked for at several points in the immigration process, so it usually makes sense to obtain it at the very start rather than half way through a residence permit application.
Price
Our fee
$100
Covers our legal work, the preparation of form 1DR, the certified translation of your passport and filing with the State Tax Service. There is no state charge for assigning a tax number.
Paid separately
UAH 2,000
The notary’s charge for the power of attorney, where you instruct us to act for you rather than attending in person. Paid to the notary, not to us.
The State Tax Service does not charge for assigning a tax number. If anyone quotes you a government fee for this, there is not one.
The two ways to get it
In person, at the tax office
You attend a State Tax Service office yourself with the documents listed below. This works if you are already in Ukraine and have a free morning. We prepare the form and tell you which office to attend, which is where most of the mistakes happen.
Through us, under a power of attorney
You sign a power of attorney, we file and collect on your behalf. This is the route most clients take, because it works from abroad and because form 1DR is in Ukrainian and is rejected for small errors. The notary’s charge for the power of attorney is UAH 2,000.
What is required
| Without a residence permit | With a temporary residence permit | |
|---|---|---|
| Where you apply | The main department of the State Tax Service for the region, or the main department for the city of Kyiv | Your local territorial State Tax Service office |
| Identity document | Original passport, plus a notarised Ukrainian translation and a copy | Temporary residence permit, plus a copy |
| Form | Form No. 1DR | Form No. 1DR |
| If we act for you | Notarised power of attorney, plus the same documents | |
Form 1DR is filed in Ukrainian. We keep an English translation of the form so you can see what you are signing: download form 1DR with English translation. Yours is prepared by us, in Ukrainian, as part of the fee.
One detail decides whether the rest of your paperwork in Ukraine goes smoothly: the transliteration of your name. Whatever spelling appears on your tax card will be expected on your bank account, your property deed and your residence permit. If you already hold any Ukrainian document, tell us the exact spelling on it before we file.
How long it takes
The card is issued within a few working days of filing, typically three to five depending on the office and on whether you applied at your place of registration in Ukraine. We confirm the date the office is working to when we file, rather than quoting you an average.
What takes the time is usually what happens before filing: the notarised translation of your passport, and, if you are abroad, getting the power of attorney to us.
One thing that is widely got wrong
You will read that a tax number can now be obtained online through Diia or the e-Consul service. That route is for Ukrainian citizens abroad. It does not apply to foreign nationals.
Ukrainian embassies and consulates can certify a power of attorney for your representative, which is useful, but they are not offices of the State Tax Service and cannot assign a tax number themselves. For a foreign national the number is assigned by the tax authority in Ukraine, in person or through a representative.
Questions we are asked
Can I get it without coming to Ukraine?
Yes, through a representative. You have the power of attorney notarised where you are, and where required apostilled or legalised, then send it to us. We file, collect and send you the card.
Does the tax number expire?
No. It is assigned once and stays with you for life. If your name or passport changes you notify the tax authority, on form 5DR, but the number itself does not change.
Does having a Ukrainian tax number make me a Ukrainian tax resident?
No, and this is worth being clear about. The number is a registration identifier. Tax residency is a separate question decided by where you live, where your centre of vital interests is, and how many days you spend in Ukraine. Holding the number does not by itself create a Ukrainian tax liability.
I lost my tax card. Can you get a duplicate?
Yes. The number is already in the register, so what is needed is a fresh card rather than a new registration. Same route, same fee.
Do I need a notarised translation of my passport?
If you are applying on a foreign passport, yes. We arrange it, and we also offer it as a standalone service if you need it for something else at the same time.
Legal basis
- Tax Code of Ukraine, article 70, on the State Register of Individual Taxpayers.
- Regulation on the registration of individuals in the State Register of Individual Taxpayers, approved by Order of the Ministry of Finance of Ukraine No. 822 of 29 September 2017, which sets out form 1DR, the documents required of foreign nationals and the procedure for issuing the card.
Procedures and forms change. We confirm the current requirements with the office we file at rather than relying on a published summary, this one included.
Send us a scan of your passport and we will start today
CONTACT UA-RESIDENCYUA-Residency is the practice of Taras Guk, a licensed Ukrainian attorney in Kyiv. Tax numbers are assigned by the State Tax Service of Ukraine, not by us, and we cannot guarantee the outcome of any application. You may apply to the tax authority yourself; the State Tax Service makes no charge for assigning a tax number. Notarial charges are set by the notary. Prices on this page are indicative and the binding figure for your matter is the one we confirm in writing.
From the beginning, Taras was incredibly professional and knowledgeable. He communicated clearly and promptly, keeping me informed every step of the way. His strategic approach and meticulous attention to detail were crucial in achieving a favorable outcome for my case.
Taras's commitment to excellence and his compassionate demeanor made a challenging situation much easier to navigate. I highly recommend Taras Guk to anyone in need of top-notch legal representation in Ukraine. He is truly an outstanding lawyer.
Thank you, Taras, for your hard work and dedication!
