- June 1, 2026
- Posted by: АРОУ
- Category: Publications
The tax identification number (TIN), officially known in Ukraine as the registration number of the taxpayer’s record card (RNOKPP), is a unique numerical code assigned to every individual who performs legally significant actions on Ukrainian territory. A foreign national planning to work, start a business, buy real estate, open a bank account, or conduct notarial transactions in Ukraine is required to obtain a TIN. Without it, the vast majority of financial and legal operations are simply not possible.
AROU Law Firm provides a full range of services for obtaining an identification code (TIN) in Ukraine for foreign nationals: document preparation, notarised translation of the passport, submission of documents to the State Tax Service (STS), and receipt of the ready number — including without the foreigner’s personal attendance, under a notarised power of attorney.
What Is a TIN (RNOKPP) and Why Does a Foreigner Need It in Ukraine
The RNOKPP is a 10-digit numerical code assigned to an individual upon registration in the State Register of Individuals — Taxpayers. This number is the equivalent of a TIN as known in other countries and accompanies a person throughout their lifetime. For foreign nationals it is required in the following situations:
What the TIN Is Required For — Full List
- Official employment — the employer is required to indicate the employee’s TIN in tax returns.
- Opening a bank account, including an investment account — banks require a TIN for client identification.
- Registering as a sole trader (FOP/FLP) — registration is not possible without a TIN.
- Incorporating a legal entity in Ukraine — a foreign founder must hold a TIN.
- Purchasing real estate — the notary requires a TIN when formalising a sale and purchase agreement.
- Notarial certification of contracts and powers of attorney — a TIN is mandatory for notarial transactions.
- Receiving income from Ukrainian sources — salary, royalties, dividends.
- Receiving an inheritance in Ukraine.
- Enrolling at a Ukrainian university.
- Paying taxes, duties and other payments to the Ukrainian budget.
Thus, the identification code is effectively the basic document for any lawful activity of a foreign national in Ukraine — alongside the passport and residence permit.
Who Must Obtain a TIN in Ukraine — Foreigners and Stateless Persons
Under Ukrainian legislation, the obligation to obtain a registration number of the taxpayer’s record card applies to: all individuals who are residents of Ukraine (citizens); foreign nationals conducting activities on Ukrainian territory or receiving income from Ukrainian sources; and stateless persons residing in Ukraine. Refusal of a foreign national to obtain a TIN while conducting entrepreneurial activity in Ukraine carries administrative liability — fines and confiscation of income derived from such activity.
Documents for a Foreigner to Obtain a TIN in Ukraine
If the Foreigner Does Not Hold a Residence Permit in Ukraine
- Application in Form 1DR (taxpayer’s record card) — completed at the tax inspectorate or submitted by a representative.
- Valid foreign passport — original (for personal submission) or copies of all pages (when submitted by a representative).
- Notarially certified translation of the passport pages containing personal data and the most recent border-crossing stamp into Ukrainian.
- Notarially certified power of attorney in the name of the representative — if the documents are submitted by someone other than the foreigner.
If the Foreigner Holds a Residence Permit (Temporary or Permanent)
- Application in Form 1DR.
- Valid foreign passport.
- Temporary or permanent residence permit — original.
Where a residence permit is held, a notarially certified translation of the passport is not required. This significantly simplifies and reduces the cost of the procedure.
For Minor Foreign Nationals
- Birth certificate — original with a notarially certified translation into Ukrainian.
- Passport of one parent.
- Notarially certified power of attorney from one parent (when submitted by a representative).
Procedure for a Foreigner to Obtain a TIN in Ukraine — Step by Step
Step 1 — Document Preparation
The first and most labour-intensive stage is preparing the proper document package. The key point: the translation of the passport into Ukrainian must be performed by a qualified translator and certified by a notary. An improperly certified translation is the most common reason for refusal by the tax inspectorate. An AROU lawyer arranges a quality translation and notarial certification as part of a single service.
Step 2 — Submitting Documents to the State Tax Service
Documents are submitted to the tax inspectorate at the foreigner’s place of residence in Ukraine or at the place of receipt of income. An important advantage: from 2025, TIN documents for a foreigner may be submitted to any branch of the State Tax Service — not necessarily at the place of registration. If documents are submitted by a representative under a notarised power of attorney, the foreigner’s personal presence is not required. This makes it possible to obtain a TIN even while outside Ukraine.
Step 3 — Collecting the Completed TIN
The TIN is issued within up to 5 working days of submission of the complete document package. The completed TIN is issued in the form of a taxpayer’s record card of the prescribed format. The card may be collected by the foreigner themselves or by their representative under a power of attorney. At the time of collection, the same documents as those submitted with the application must be presented.
Obtaining a TIN for a Foreigner Without Personal Attendance — By Power of Attorney
One of the key advantages of processing through an AROU lawyer is the ability to obtain a TIN without a personal visit to the tax inspectorate. A power of attorney may be issued: by a Ukrainian notary — if the foreigner is in Ukraine; or by a notary abroad with an apostille — if the foreigner has not yet entered Ukraine or is temporarily outside the country. An AROU lawyer accepts the client’s documents remotely, arranges the notarised translation of the passport, submits the application to the State Tax Service, and delivers the completed TIN to the client.
Want to obtain a TIN in Ukraine for a foreigner without any hassle? Call or write to us — we will prepare the documents and handle everything for you.
Specifics of Obtaining a TIN for Different Categories of Foreigners
TIN for a Foreigner Without a Residence Permit
A foreign national in Ukraine under a visa-free arrangement or a visa may also obtain an identification number — a residence permit is not required. In this case, a notarially certified translation of the passport will be needed. An AROU lawyer will help correctly prepare the translation and submit documents to the tax service.
TIN for a Foreign Founder of a Ukrainian Company
When registering a legal entity in Ukraine, a foreign founder must provide their TIN. Foreigners often apply for company registration without yet having an identification number — in such cases AROU arranges parallel TIN processing and company registration, saving significant time.
TIN for a Foreigner Purchasing Real Estate in Ukraine
The notary certifying a sale and purchase agreement or other real estate contract is required to record the TIN of each party. A foreigner without a TIN cannot complete a notarial real estate transaction. AROU helps obtain the identification code in good time before the notarial transaction so that the deal is not jeopardised by the absence of the document.
TIN for a Foreign Sole Trader and Self-Employed Persons
A foreign national holding a residence permit is entitled to register as a sole trader (FOP). Obtaining a TIN is the mandatory first step before FOP registration. An AROU lawyer organises TIN receipt and FOP registration as a single sequential procedure.
Replacement and Restoration of a TIN for a Foreigner
The identification number is permanent — it does not change during a person’s lifetime. However, the taxpayer’s record card must be replaced in the following cases: change of surname, first name, or patronymic (if applicable); relocation to a new place of residence under the jurisdiction of a different tax authority; loss or damage of the card. The replacement procedure is the same as the initial receipt. AROU supports all types of replacement and restoration of the taxpayer’s record card for foreign nationals.
FAQ — Frequently Asked Questions About Obtaining a TIN for a Foreigner in Ukraine
Can a foreigner obtain a TIN in Ukraine without personal attendance?
Yes. A foreign national can obtain a tax identification number in Ukraine without a personal visit to the tax inspectorate — through a representative acting under a notarised power of attorney. The power of attorney may be executed by a Ukrainian notary or by a notary abroad with a subsequent apostille. An AROU lawyer accepts documents remotely and processes the TIN without the client’s attendance.
How long does it take to obtain a TIN for a foreigner in Ukraine?
The TIN is issued within up to 5 working days of submission of a complete and correctly prepared document package to the State Tax Service. In practice, with properly prepared documents, the number is assigned within 3–5 working days. The service is provided free of charge — only legal support for document preparation and submission is paid for.
Is a notarially certified translation of the passport required to obtain a TIN?
A notarially certified translation of the passport into Ukrainian is required if the foreigner does not hold a Ukrainian residence permit (temporary or permanent). If a residence permit is held, a translation of the passport is not required. As part of the service, an AROU lawyer arranges the translation and its notarial certification.
Is a residence permit required to obtain a TIN for a foreigner?
No, holding a residence permit is not a prerequisite for obtaining an identification code. A foreigner can obtain a TIN while in Ukraine under a visa-free arrangement or a visa. In that case, a notarially certified passport translation will be needed. If a residence permit is held, no translation is required.
Does a TIN for a foreigner involve a fee?
The state service of assigning and issuing a tax identification number is free of charge. Associated services are charged: a notarially certified passport translation and the lawyer’s fees for document preparation and submission. Please contact AROU specialists for the exact cost of legal support.
Where should a foreigner in Ukraine submit documents for a TIN?
Documents are submitted to the State Tax Service (STS). From 2025, documents may be submitted to any convenient STS branch — not necessarily at the place of registration or residence. In Kyiv there are several district inspectorates where AROU lawyers submit clients’ documents. The completed TIN is issued at the same branch where the documents were submitted.
Can a foreign child obtain a TIN in Ukraine?
Yes, an identification number can be assigned to a minor foreign national from birth. The following are required: a birth certificate with a notarially certified Ukrainian translation, a passport of one parent, and a notarially certified power of attorney. A TIN for a foreign child is required, in particular, for enrolment at a Ukrainian university or receipt of an inheritance.
What should I do if my TIN card is lost?
If the taxpayer’s record card is lost, the nearest State Tax Service branch must be contacted to obtain a duplicate. The procedure is the same as the initial receipt. Importantly: the identification number itself does not change — only a new card with the same number is issued. An AROU lawyer will help promptly obtain a duplicate card.
