Obtaining A Tax ID in Ukraine

All individual taxpayers should be registered with the supervisory authorities by including information about them in the State Register.

The State Register shall contain information on individuals who are:

– citizens of Ukraine;

– foreigners and stateless persons, who permanently reside in Ukraine;

– foreigners and stateless persons who do not have permanent residence in Ukraine, but under the legislation are obliged to pay taxes in Ukraine, or if they are founders of legal entities established in Ukraine.

So, in which cases is the tax ID required in Ukraine?

The tax ID is used in the case of:

– payments of income from which taxes are withheld under the legislation of Ukraine;

– conclusion of civil law agreements, the subject matter of which is a taxable object subject to taxes and duties;

– bank accounts opening;

– state registration of private entrepreneurs or issuance of special permits (licenses, patents, etc.) for certain types of economic activity in favor of such persons, as well as registration of independent professional activity;

– registration of property or rights to it and other assets of individuals that are subject to taxation;

– registration of vehicles that become the property of individuals;

– in other cases provided by law.

Therefore, in order to carry out all the above actions on the territory of Ukraine, it is necessary to register with the State Register of Individual Taxpayers and obtain the tax ID.

Procedure for obtaining the tax ID

Foreigners and stateless persons shall submit documents to the territorial bodies of the State Tax Service in the regions, cities of Kyiv and Sevastopol.

Foreigners and stateless persons who have a permanent residence permit or a temporary residence permit in Ukraine may register as taxpayers in the state tax inspections in regions, cities, districts in cities, Joint State Tax Inspectorates according to the place of residence in Ukraine, specified in the residence permit.

To obtain the tax ID, foreigners shall submit the following documents:

– registration card in the specified form;

– an identity document of a foreigner, duly translated into Ukrainian and certified by a notary and a copy of such translation;

– a copy of the mark, which certifies the border crossing;

– power of attorney, certified by a notary, a copy of it, and a copy of the passport of the representative (if the documents are submitted by the representative).

Please note, in order to submit documents and obtain the tax ID, foreigners must stay in Ukraine legally and within the permitted period of temporary stay in Ukraine (not exceeding 90 days within 180 days, unless otherwise specified by international agreements or provided by visa-free entry).

To obtain the tax ID, foreigners with a temporary or permanent residence permit in Ukraine shall submit the following documents:

– registration card in the specified form;

– a temporary or permanent residence permit in Ukraine and its copy;

– residence certificate and its copy;

– power of attorney, certified by a notary, a copy of it, and a copy of the passport of the representative (if the documents are submitted by the representative).

The term for issuing a document confirming the registration of a person as a taxpayer is 3 working days.

For the issuance of the tax ID, a person shall submit the same documents that were submitted to obtain the tax ID (except for the registration card).

There is no state fee for the issuance of such a document.

It is worth noting that the Parliament of Ukraine (Verkhovna Rada) has passed a law equating digital passports to paper ones. These changes apply only to the passport of a citizen of Ukraine and the passport of a citizen of Ukraine for travelling abroad. Electronic passports in the “Diia” application can now be provided on the territory of Ukraine for identification and confirmation of citizenship, except for crossing the state border, entering and leaving the temporarily occupied territory of Ukraine. Thus, citizens of Ukraine can provide electronic passports when submitting documents to obtain the tax ID.

The law enters into force on August 23, 2021.