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How does a foreigner get a tax number (IPN) in Ukraine?

OHOleksandra HordiienkoMigration lawyer5 min read
Cost
free
Authority
tax service (STS)
Documents
passport + translation
Short answer

The tax number (IPN, officially RNOKPP) is issued to foreigners by the tax service free of charge. You only need your passport, its notarized Ukrainian translation and a filled-in registration card. Without the IPN you cannot be employed officially, open a bank account, register a business or sign most contracts.

This article is up to dateverified by a lawyer next review: September 2025Update history
2025-06-24Article published.

Why does a foreigner need the IPN?

The IPN is your identifier in all financial relations with Ukraine. Without it an employer cannot hire you officially, a bank will not open an account, a notary will not certify a purchase agreement, and state registers simply 'do not see' you.

That is why the IPN is usually the first document we recommend after arrival: it is free, fast and required for almost everything that follows.

How to get it, step by step

  1. 1Get a notarized Ukrainian translation of your passport (if you have not already).
  2. 2Fill in the individual's registration card (form 1DR). Blanks are available on site.
  3. 3File the passport, translation and card at any taxpayer service center of the STS.
  4. 4Collect the document with your number within the period the officer names. Usually a few working days.

Nuances from practice

  • The IPN is issued for life: no need to change it when renewing the permit or the passport
  • A representative with a notarized power of attorney can file for you, personal presence is optional
  • Your name spelling in the IPN comes from the passport translation: a translation error will travel into all future documents
  • Lost the paper with the number: the number itself does not disappear, a duplicate is issued under the same procedure

Frequently asked questions

Can I get the IPN without a residence permit?+

Yes. The IPN is issued regardless of migration status: legal presence, a passport and a translation are enough. Tourists can get it too.

Is the IPN required for the residence permit application?+

It is not on the basic document list for the permit. But you will need it right after: for the employment contract, the bank, taxes, so arrange it in parallel.

I object to numbers for religious reasons. Is there an alternative?+

The law allows refusing the number on religious grounds with a passport note, but for foreigners this procedure is almost never applied in practice and makes life much harder. Realistically: official work is impossible without the IPN.

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This article is general guidance, not individual legal advice.