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Obtaining a Tax Identification Number (RNOKPP) in Ukraine for foreigners

Updated: November 2026
 
The registration number of the taxpayer’s account card (RNOKPP, also known as IPN or identification code) is a ten-digit number assigned to an individual in the State Register of Individual Taxpayers. A foreigner needs it for virtually any legally significant action in Ukraine: registering a business, opening a bank account, obtaining a residence permit, receiving income or buying real estate.
 
The procedure is governed by the 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. The number is assigned by the State Tax Service of Ukraine free of charge.
 
Why a foreigner needs a tax number
Documents
To obtain the number, the following are submitted to the tax authority:
  • the account card (application) in form No. 1DR;
  • the foreigner’s passport and its notarised translation into Ukrainian. Holders of a temporary or permanent residence permit in Ukraine submit a copy of the permit instead of the translation;
  • a power of attorney if documents are filed by a representative.
Obtaining the number without travelling to Ukraine
In most cases, the foreigner’s personal presence is not required.
 
Documents are filed by a representative under a power of attorney.
  • The power of attorney is executed before a notary in the foreigner’s country of residence or at a Ukrainian consulate.
  • A power of attorney issued abroad must be apostilled or legalised by a consulate, depending on the country, and translated into Ukrainian with a notarised translation.
  • A copy of the passport is certified by a notary.
Delays most often arise from an incorrectly drafted power of attorney: missing powers, no apostille or an inconsistent Latin spelling of the name. It is therefore advisable to agree the draft power of attorney before visiting the notary.
 
Timing and fees
The tax number is assigned from 3 working days after receipt of the certified passport copy and a properly executed power of attorney.
 
The fee for the service is from EUR 150. The final fee depends on urgency and the volume of translations.
 
Our services
  • Advising on the procedure and timing for obtaining a tax number in a particular situation.
  • Preparing a draft power of attorney and guidance on notarisation, apostille or consular legalisation.
  • Arranging translation of the passport and power of attorney with notarisation.
  • Preparing the account card in form No. 1DR, filing documents with the tax authority and obtaining the taxpayer card.
  • Updating registration details and obtaining a duplicate card.