Tax Identification Number (TIN) for foreigners in Ukraine

The best way to explain the purpose of the RNOKPP is not through an abstract list, but through situations that people encounter in practice.

• Property

A foreign national is planning to purchase a flat, a house, or other property in Ukraine.

Even before the notarial formalities, the buyer’s documentation must be checked, and the RNOKPP becomes one of the key identifiers of the individual in subsequent transactions.

If the transaction is scheduled for a specific date, leaving the tax number ‘for later’ is particularly risky.

• Business

A foreign national may be a founder or shareholder of a Ukrainian business, even if they are actually resident abroad.

In such situations, the RNO-KPP is often obtained before the client arrives in Ukraine or begins to reside here permanently.

• Employment

If a foreign national is officially employed and receives income in Ukraine, their tax registration becomes part of the process of formalizing their relationship with their employer.

It is important not to confuse the RNOKPP with documents granting the right to employment or residence. These are separate procedures.

• Inheritance

Quite often, a Ukrainian tax number is required specifically for inheritance matters.

A foreign national may have lived abroad for decades but may inherit a flat, a plot of land, funds or other property in Ukraine.

In such cases, other issues arise alongside the RNOKP: documents proving family ties, translations, legalization of foreign documents, and representation in Ukraine.

• Banking and other legal transactions

The RNOKPP is also used in banking, notarial, corporate and other procedures where the precise identification of an individual is required.

It is therefore advisable to apply for the number with a clear understanding of exactly where it will be used in the future.

This allows you to immediately verify not only the existence of the document but also the consistency of personal data across the entire set of documents.

One common misconception is that a foreign national must first obtain a residence permit before applying for an RNOKPP.

This is not the case.

A foreign national may need a tax number even before acquiring any long-term migration status.

For example, a person living in Germany may be planning to invest in a Ukrainian business. Or a US citizen may be preparing to purchase property in Ukraine.

In such situations, the RNOKPP can be obtained separately from a residence permit.

However, holding a residence permit does have practical significance for the application process. The State Tax Service specifically provides for the registration of foreign nationals with temporary or permanent residence permits at tax offices corresponding to their place of residence in Ukraine, as stated on the permit.

Therefore, before submitting an application, we look at more than just the client’s nationality.

Their actual circumstances, the document on which they are staying in Ukraine, and any Ukrainian documents they hold are all important.

The basic package for initial registration is not extensive.

This is precisely the kind of case where the complexity is determined not by the number of documents, but by the accuracy of the information they contain.

The basis is a registration card (Form No. 1DR) and an identity document.

For foreign passports, the State Tax Service requires the submission of a certified translation into Ukrainian. There are specific requirements for foreigners holding temporary or permanent residence permits.

It is from these documents that the data entered into the register is taken.

And this is where things get a bit complicated.

In his passport, his name is Mohammed Al Hassan.

In the old translation, it’s Mohammed Al Hasan.

On his identity card, it is Mohamed Al-Hassan.

From an ordinary person’s point of view, there’s no doubt: it’s the same person.

But when it comes to dealing with government registers, banks or notaries, such a difference can make a difference.

We therefore recommend that, before applying, you present not only a valid passport but also any Ukrainian documents the foreign national has previously obtained.

It is precisely this that often allows a problem to be identified before it is carried over into the new document.

In a standard translation, the main thing is to convey the meaning correctly.

When translating a passport for official purposes, the logic is slightly different.

Sometimes, the most important part of the entire page is just a few letters in the surname.

Let’s say a client has been living in Ukraine for several years.

During this time, their name has already appeared:

on their identity card;

on bank documents;

in a tenancy agreement;

in the documents of a Ukrainian company;

in notarised documents.

Now you need to have a new translation of your passport made for the RNOKPP.

If the translator works on the passport in isolation and does not see the old Ukrainian documents, they may render the name quite correctly — but differently from how it is already used.

This is how a minor administrative mix-up begins.

It may not manifest itself for years, only to suddenly arise when selling a flat or during a bank check.

That is precisely why, at STATUS KO, we treat official translations as part of a person’s documentary history.

We check the previous spelling of the full name, carefully transcribe the passport number, date and place of birth, as well as other details.

There’s no room for creative license here.

Accuracy is what is required.

For many foreigners, this is a key question.

A person may be in London, Toronto or Istanbul. They need an RNOKPP for a matter in Ukraine, but flying there to submit documents is inconvenient.

Ukrainian regulations allow you to act through a representative. The State Tax Service states that a foreign national may obtain an RNOKPP in person or through a representative, provided they have a duly executed power of attorney and the principal’s documents.

In practice, this significantly simplifies the process.

But only provided that the power of attorney is drawn up correctly.

A phrase such as:

‘I authorize you to represent my interests in Ukraine’

sounds broad, but for a specific government procedure, it is sometimes the specific powers that are important.

We therefore recommend specifying these before signing the power of attorney.

The representative may need the right to submit documents for registration with the State Register of Legal Entities, to sign the relevant applications within the scope of the powers granted, to obtain the registration document, and sometimes to carry out other legal actions.

If a client is drawing up a power of attorney abroad, the procedure for its use in Ukraine must be checked separately: whether an apostille or consular legalization is required, or whether an international treaty applies that simplifies the recognition of the document.

This is the stage where it is better to spend 20 minutes checking the documents before signing than several weeks reworking them after international delivery.

We would broadly divide the process into five stages.

The first is checking the client’s background.

Has an RNOKPP been obtained previously? Are there any old Ukrainian documents? Have the passport, name, or citizenship changed?

This question may seem unnecessary, but sometimes it is precisely this that completely changes the task at hand.

The second stage is preparing the documents.

We check the passport, arrange an official translation, and, if a representative is involved, prepare a power of attorney and the documents required for its use in Ukraine.

Third — Form No. 1DR.

This is a registration card which also serves as an application for the initial registration of an individual in the State Register of Natural Persons. The details for this are taken from the identity document.

Fourth — submission.

The method and place of application depend on the foreign national’s status and the procedure for processing their application.

Fifth — receiving the document.

Following registration, a document is issued certifying the person’s registration in the State Register and containing their RNO-KPP.

On paper, it all looks almost too simple.

And that’s a good thing.

The procedure tends to become complicated mainly when the source documents contradict one another.

Here, two things need to be distinguished.

The timeframe for registration with the State Tax Service and the overall timeframe for preparing the application.

Once the documents have been duly submitted, the RNOKPP registration procedures can be completed within 3 working days. Current State Tax Service guidelines for 2026 confirm a three-day processing period for the assignment or amendment of details.

However, if the client is abroad, the timeline is different.

A power of attorney must be prepared.

Sometimes, an apostille must be obtained.

Send the original to Ukraine.

Arrange for a translation.

Check the personal details.

And only then does the tax procedure begin.

That’s why the promise of ‘a tax identification number in three days’ without reviewing the documents sounds good, but says little about the reality of the situation.

We prefer to look at it differently:

When does the document need to be ready, and what does the client already have today?

This is much more practical.

Experience of working with foreign documents reveals an interesting fact: major problems rarely start with something major.

More often than not, they start with the little things.

Different transliteration.

The surname on the identity card differs from the new translation.

New passport.

The RNOKPP used to be issued based on the old document, but no one mentioned it.

Change of surname.

Following marriage, the client is using a new passport, whilst Ukrainian registers still contain the previous details.

Lost document.

A person thinks that, as they no longer have the card, they need to obtain a new number.

Dual citizenship.

The name may be spelled differently in different passports.

Insufficient power of attorney.

A representative is formally present, but this document does not explicitly cover the required authority.

A foreign document is not prepared for use in Ukraine.

For example, a client sends a power of attorney, and only after it has been received does a question arise regarding an apostille or other formalities.

None of these situations seems particularly serious in itself.

But if they arise the day before a notarial transaction, they are viewed quite differently.

This section is particularly important for foreigners who have previously lived or worked in Ukraine.

For example, in 2018, a person was employed by a Ukrainian company.

They then left the country.

Eight years have passed, their passport has long since been replaced, and the old documents have been lost.

In 2026, they return to buy a property and say:

‘I need to get a TIN.’

But it may not be necessary to apply for a new one at all.

The State Tax Service explicitly states that the RNOKPP remains with an individual for their entire life. A change of citizenship does not, in itself, invalidate the number.

If personal details have changed, a different procedure applies — amending the State Register using Form No. 5DR.

For example, this is how details are updated following a change of surname, identity document or other information. The taxpayer must notify the supervisory authority of such changes within one month; the amendments are made within three working days of submitting the relevant application.

In other words, the logic is simple:

The number remains the same — the details associated with it may change.

Let’s imagine a foreign national who was issued with an RNO-KPP under the surname Taylor.

She later got married and became Morgan.

A new passport has already been issued in the name of Morgan.

Do you need to get a new tax number?

Usually not.

You need to link your new personal details to your existing registration correctly.

Form No. 5DR is used to make the changes, and proof of the relevant changes must be attached to the documents.

For foreign nationals, this often involves an additional step.

If the marriage was registered abroad, you need to understand how the relevant document will be used in Ukraine.

If a new passport has been issued, it is worth checking whether the name spelling has changed.

If an old residence permit or corporate documents still bear the previous surname, the entire chain of documents must be checked.

It is not enough to look at a single passport.

You need to understand the history of the name changes in your documents.

For the client, obtaining a tax number should not become a separate project involving a translator, a notary, a courier service, and several government agencies.

That is why we start with a brief analysis.

We need to understand:

where the foreign national is currently located;

which passport they are using;

whether they have any documents previously issued in Ukraine;

whether they have been issued with an RNOKPP;

For which subsequent procedure is the number required?

After that, the process is mapped out.

For one client, it will be very short: passport → translation → submission → RNOKPP.

For another:

passport → verification of old documents → power of attorney → preparation of a foreign document for Ukraine → translation → representative → RNOKPP.

We can arrange an official translation of the documents, check the spelling of personal details, help prepare the documents for representation, and assist with the procedure for obtaining the number.

And here’s a key point.

We do not try to make a simple procedure complicated.

On the contrary.

If a client does not need a power of attorney, it should not be included simply ‘just in case’.

If an old RNOKPP already exists, there is no point in initiating the initial application process.

If a foreign national is coming to Kyiv in a few days and can sort everything out in person, a remote process may prove unnecessary.

Good support isn’t about the maximum number of documents.

It’s the quickest and most efficient route.

• Can a foreign national obtain an RNOKPP without a residence permit?

Yes. A temporary or permanent residence permit is not a general requirement for the initial registration of a foreign national with the State Register of Natural Persons. For permit holders, there are specific requirements regarding the documents required and where to apply.

• Do I need to come to Ukraine in person?

Not always. The law allows for the process to be carried out through a duly authorized representative.

• How long is the TIN valid for?

The RNO-KPP does not have a standard ‘expiry date’ after which a new one must be obtained. The State Tax Service states that the number remains with the individual for life.

• My passport has changed. Do I need a new number?

Simply obtaining a new passport does not mean you need to apply for a new RNOKPP. If necessary, the details in the State Register will be updated.

• I have changed my surname. Will my TIN change as well?

As a rule, the number remains the same. The account holder's details are updated using Form No. 5DR.

• I’ve lost my card with the number on it. What should I do?

Losing the document does not mean you have lost the RNOKPP itself. First, you need to reinstate your existing registration or obtain confirmation of it, rather than trying to create a new number.

• I can’t remember if I’ve been issued with a TIN before

This happens quite often, especially if a person worked or lived in Ukraine many years ago. That is why it is worth checking your previous history before registering for the first time.

Sometimes it’s enough to start a little earlier.

The RNOKPP is rarely the most complicated document in a foreign national’s case.

And yet it has a strange tendency to become very important precisely when it has been forgotten.

Two days until the notarised agreement.

The company’s documents are already being prepared.

The bank is waiting for the client.

The representative in Kyiv is ready to work, but the power of attorney is still with the notary in another country.

At this point, even a simple procedure ceases to be simple.

That is why we advise against starting by randomly gathering a pile of documents or by looking for an answer to the question ‘where can I get my TIN sorted out quickest?’.

First, it is worth understanding the specific situation.

For an initial assessment at STATUS KO, it is usually sufficient to send a copy of your passport and briefly explain why you are a foreign national, need a TIN, and where you are currently based.

We can then determine whether a translation is required, whether it makes sense to act through a representative, whether old details need to be updated first, and which documents need to be prepared.

STATUS KO assists with the registration of RNOKPPs for foreign nationals in Ukraine, handles foreign documents and professional translations, and helps organize the procedure so that the tax number does not hold up the matter for which it is actually required.

That is probably the best-case scenario.

The client receives their RNO-KPP, moves on to their transaction, business or other procedure — and doesn’t give this small document a second thought.