All taxpayers, including foreign nationals, must register with the State Registry for Individuals. Every individual is assigned a personal tax ID number (or tax identification code), without which it is impossible to notarize any documents or perform any transactions such as opening bank accounts and paying personal income tax. Also, the identification number is required by various authorities for the purpose of purchasing a property in Ukraine and in many other cases.

The main requirement for any foreigner to obtain a tax identification number is their intention to receive Ukrainian source income and deduct taxes thereon to tax authorities. The tax identification code is thus required for the following purposes:

  • setting up any legal entities (LLC, JSC, etc.) in Ukraine or registering as a private entrepreneur
  • doing any kind of business activities
  • working in Ukraine

Upon issuing the tax identification code the foreign national is given a taxpayer card (or taxpayer-identification code certificate). In order to obtain this card, the foreigner needs to submit an application to any regional state tax authority or those located in Kyiv and Sevastopol (except for local city tax offices).

List of documents required for a tax ID number application:

  • A copy of the identification page of the foreigner’s passport with an official translation
  • Filled in the application form
  • Passport original

In case when applying for the tax identification code is entrusted to any other person following additional documents are needed:

  • the power of attorney and
  • an extra copy of the foreigner’s passport with an official translation certified by the notary (this one will be submitted to a tax officer when receiving a taxpayer card).
The taxpayer card is issued without any fees within 14 days, but, in practice, it usually happens earlier – about the one-week term.