Tax and banking

How can a foreigner get a tax ID number in Ukraine?

Published 29 October 2026 · facts checked against the primary sources on 2026-10-29 · Ukraine For ALL, Kyiv

The number is the registration number of the taxpayer's account card (Tax Code, subpara. 63.6(3)). Banks, employers, notaries and the company registrar ask for it, because the Code requires it in documents on income, taxable contracts and bank accounts (para. 70.12).

Who can get the number?

The State Register covers three groups of people (Tax Code, para. 70.1):

Every person not yet in the Register, resident or non-resident, files the account card in person or through a legal or authorised representative and shows an identity document (para. 70.5).

Which documents are needed?

The list follows the State Tax Service information card for this service, which applies Ministry of Finance Order No. 822 of 29 September 2017, the Regulation on registration of individuals in the State Register.

What are the steps?

1. Fill in form 1DR from the passport. Documents filed with the tax office must be in Ukrainian and without corrections (Order No. 822, Section III, para. 2).
2. Translate the passport into Ukrainian and certify the translation.
3. File the card with the main State Tax Service office of a region or of Kyiv. Holders of a temporary or permanent residence permit may also use the tax office for the address in the permit. Filing is possible in person, through a representative with a notarised power of attorney, by registered letter with a notarised signature on the card, or through the Electronic Cabinet (cabinet.tax.gov.ua) with copies of the documents.
4. Collect the taxpayer card. The service takes three working days and is free. Unreliable data or errors in the card are the ground for refusal, and the Tax Code also allows the tax office to extend the registration term in that case (para. 70.11). The service card sets the limits: up to ten working days when the name, date or place of birth or the address in the card is wrong, and up to five working days when a person without a permanent home in Ukraine files away from their tax address.

Can I apply from abroad?

Yes, by post. A foreigner living abroad who cannot come to a Ukrainian tax office may send a written request to the State Tax Service (8 Lvivska Square, Kyiv) with form 1DR, a clear copy of the passport and its certified Ukrainian translation. The signature on form 1DR must be certified in the established manner, and documents issued abroad must be certified in the manner Ukrainian law requires and translated into Ukrainian, unless a treaty provides otherwise. The registration document can be sent to the Ukrainian embassy or consulate in the person's country, or to an address abroad at the person's written request.

A request by post is handled under the Law on Citizens' Appeals, which allows up to one month.

The e-Consul online route that the tax service announced for people abroad covers citizens of Ukraine. A foreigner applying from abroad uses the postal route or a representative in Ukraine.

Where people get stuck

• Name spelling. The name in form 1DR must match the passport in both scripts. A different transliteration in the bank or the company register later creates a mismatch.
• An uncertified translation. The service card asks for a translation certified in the manner the law sets, so a plain translation does not meet the requirement.
• A power of attorney signed abroad. The tax office accepts it once it is certified in the manner Ukrainian law requires and translated into Ukrainian, unless a treaty provides otherwise.
• A second number. A person already in the Register keeps the same number. Changes to the data, and a new card, go through form No. 5DR.

FAQ

Is getting the tax number free?

Yes. The State Tax Service card for this service lists it as free. Costs come from translation, notarisation and, for a representative, their service.

How long does it take?

Three working days, according to the State Tax Service card for this service. Errors in the card can extend the term to ten working days or lead to a refusal (para. 70.11). A postal request from abroad is handled as a citizen's appeal, which allows up to one month.

Do I need the number to open a company in Ukraine?

A foreign founder of a Ukrainian legal entity is one of the groups included in the Register (para. 70.1), and documents on taxable contracts and bank accounts must carry the number (para. 70.12).

Is the number the same as a tax residency?

They are separate things. The number is a registration in the Register. Tax residency follows the tests of subpara. 14.1.213: see Ukraine tax residency for foreigners.

Can I file form 1DR online?

Yes. The Tax Code allows electronic filing of the account card (para. 70.5), and the tax service accepts it through the Electronic Cabinet at cabinet.tax.gov.ua, with copies of the documents attached. In the Cabinet you choose the tax office that will issue the card.