How to Get a Ukrainian Taxpayer Identification Number (RNOKPP)

What is an RNOKPP in Ukraine?

Ukraine's official term for an individual tax identification number is the registration number of the taxpayer's account card, commonly abbreviated as RNOKPP. You may also see people call it a tax ID, taxpayer number, identification code or the older term individual identification number.

The number is recorded in the State Register of Individual Taxpayers maintained by the State Tax Service of Ukraine. Identification numbers issued under the legislation that existed before the Tax Code remain valid for situations in which an RNOKPP is required.

Who can get a Ukrainian taxpayer number?

A person who has not previously been included in the State Register must register by submitting Form No. 1DR. The rule applies regardless of age and to both residents and non-residents.

This means the procedure can apply to Ukrainian adults, children, foreign nationals and stateless persons when they need to be registered in Ukraine's individual taxpayer register.

What documents do you need for an RNOKPP?

The core application is Form No. 1DR. The information entered in the form is taken from the applicant's identity document.

The identity document must contain the information necessary for registration, including the person's surname where applicable, first name, patronymic where applicable, date and place of birth, residence information where applicable, and citizenship.

What do foreigners need?

A foreign national or stateless person generally provides the relevant identity document together with a duly certified translation into Ukrainian and a copy of the translation. The State Tax Service exempts holders of Ukrainian permanent or temporary residence permits from that particular translation requirement when registering under the applicable rule.

A foreigner who is abroad and cannot attend the competent Ukrainian tax authority may use the postal procedure provided by the registration regulations. Foreign-issued documents must be authenticated and translated as required by Ukrainian law unless an applicable international treaty provides otherwise.

Can someone apply for you?

Yes. Form No. 1DR may be submitted through an authorized representative. The representative must have an identity document, the applicant's identity document or a clear photocopy, and a notarized power of attorney authorizing registration in the State Register, together with the required copy.

How do you get an RNOKPP for a child?

Children can be registered because the RNOKPP rules apply regardless of age. For a child under 14, and generally for a person aged 14 to 18 who has not yet received a first Ukrainian citizen passport, Form No. 1DR is submitted by a parent or other legal representative under the applicable rules.

The parent or representative provides the child's birth certificate and their own identity document. If the birth certificate is not in Ukrainian, a duly certified Ukrainian translation and a copy are required.

In 2026, the State Tax Service and Diia also provide an electronic route that allows eligible parents to obtain a taxpayer number for a child through Diia. The current Diia service describes the child service as available where the child does not already have an RNOKPP.

Where can you apply for an RNOKPP?

You can submit the registration documents through a competent State Tax Service of Ukraine office. The official administrative-service guidance also provides for applications by a legal or authorized representative and, in eligible circumstances, by registered post.

For people who do not have a permanent residence in Ukraine or who are temporarily outside the locality of their residence, the rules allow the taxpayer card to be obtained through another tax authority under the applicable procedure, although a longer processing period can apply.

Can you apply for an RNOKPP online?

Yes. The State Tax Service allows Form No. 1DR and electronic copies of the supporting identity documents to be filed through the private part of the Taxpayer's Electronic Cabinet. The official service listing identifies the Electronic Cabinet as an online ordering route.

Ukraine expanded the digital service in 2026. Ukrainian citizens can use Diia for the electronic taxpayer-card services available to them. The current Diia service provides an e-taxpayer card in PDF format with a QR code, which has the same legal force as its paper counterpart. Diia states that eligible Ukrainians aged 14 and over can obtain the electronic taxpayer card for themselves, and parents can use the available service for eligible children.

If you later use your RNOKPP for self-employment, see how to register as a sole proprietor FOP online through Diia. For annual personal tax obligations, Helpydo also explains how to file an individual property and income tax declaration online.

How much does an RNOKPP cost?

The administrative service is free of charge. There is no State Tax Service administrative fee for first registration and issuance of the taxpayer card.

Separate private costs may arise only from circumstances outside the tax service itself, such as obtaining a notarized power of attorney or a certified translation when those documents are required.

How long does it take to get an RNOKPP?

The standard registration period is 3 working days from the date Form No. 1DR is submitted to the tax authority.

The official administrative-service information also identifies specific longer periods. Where a person without a permanent residence in Ukraine, or a person temporarily outside their locality of residence, applies to an authority other than the one at their tax address, the service may take 5 working days. Where inaccurate information or errors are found in submitted registration data, the published service period can be 10 working days.

What do you receive after registration?

After registration, the tax authority issues a taxpayer card containing the RNOKPP at the request of the individual or representative.

Under the electronic-card rules introduced for Ukrainian citizens, an eligible person may instead use the electronic taxpayer card generated through Diia. The electronic version contains a unique electronic identifier in the form of a QR code and can be verified electronically.

Can a Ukrainian citizen refuse an RNOKPP for religious reasons?

Yes, but this is a separate statutory procedure. Ukrainian citizens who refuse an RNOKPP because of religious beliefs can notify the tax authority and obtain the prescribed passport record allowing them to make payments using their passport series and number or passport details as provided by law.

A person who has completed that refusal procedure should not apply for an ordinary RNOKPP without first considering the rules governing cancellation of the refusal status.

Common mistakes to avoid

• Using Form No. 5DR for a first registration. Form No. 1DR is used when the person is not yet registered; Form No. 5DR is used for changes and certain repeat-document situations.
• Applying for a new number simply because an older identification-number document was issued before the Tax Code. Older valid identification numbers remain valid.
• Entering details in Form No. 1DR that do not exactly match the identity document.
• Forgetting the certified Ukrainian translation required for many foreign identity documents.
• Submitting through a representative without the required notarized authority.
• Assuming every online applicant automatically receives the same electronic result. The available result depends on the filing channel, citizenship and eligibility for the current Diia electronic taxpayer-card service.