Power of Attorney for a Ukrainian Tax ID from Abroad: How to Prepare It

You are abroad but need a Ukrainian tax ID (RNOKPP), also commonly referred to as an individual tax number or identification code. It is required for many further steps in Ukraine, including company registration, banking and notarial procedures, and real estate transactions. You do not need to travel to Ukraine solely to obtain the number: one practical option is to obtain the Ukrainian tax ID through a representative under a power of attorney.

If you choose to act through a representative, the main risk arises before anything is filed with the Ukrainian tax authorities—in the wording of the power of attorney itself. Missing authority or an error in personal details may mean having the document notarized again, re-certified for use in Ukraine, and shipped internationally a second time. Therefore, if you need a power of attorney for a Ukrainian tax ID, its wording should be agreed with the representative in Ukraine before signing, while also taking into account what you will need the tax ID for next.

We explain how a foreigner can obtain a Ukrainian tax ID in a separate article. Here we focus specifically on the power of attorney: what it should say, where to have it notarized, when an apostille and translation are required, and which mistakes to avoid.

Can a Foreigner Obtain a Ukrainian Tax ID Through a Representative Without Traveling to Ukraine?

Yes. Regulation No. 822 allows a representative to submit the registration form on behalf of a foreigner and obtain the document confirming registration in the State Register of Individual Taxpayers. A notarized power of attorney is required.

For the Ukrainian tax authorities, filing the documents and collecting the taxpayer registration document are separate actions. The power of attorney should therefore expressly cover both registration in the State Register of Individual Taxpayers and collection of the document confirming the assigned Ukrainian tax ID. If it authorizes filing only, the representative may not have sufficient authority to collect the result.

Where Can a Foreigner Issue a Power of Attorney for a Ukrainian Tax ID?

A power of attorney may be notarized at a Ukrainian consulate, by a foreign notary, or by a notary in Ukraine. Your choice determines whether an apostille or legalization, a Ukrainian translation, and international shipment of the original will be required. The best option is therefore not necessarily the nearest notary, but the route that is actually the quickest in your country.

At a Ukrainian Consulate or Embassy

Ukrainian consular officers may notarize powers of attorney, and a document prepared by them in Ukrainian can be used in Ukraine without an apostille or translation. This is the shortest route, although not always the easiest to access.

Before booking an appointment, confirm three points with the specific consular office:

1. Whether it notarizes powers of attorney for foreigners using their national passport;

2. Which documents you need to bring;

3. Whether an interpreter is required.

The power of attorney is prepared in Ukrainian, so if you do not speak the language, the consulate may ask you to attend with an interpreter so that you understand what you are signing. If the next available consular appointment is far away and you need the tax ID by a specific date, using a local notary may be faster.

With a Foreign Notary

This is the most common option for people who live abroad permanently. A foreign notary notarizes the document under local law, but the scope of authority must still meet the requirements of the Ukrainian tax procedure. A local notary will generally not know that procedure and will not verify whether the wording is sufficient for the Ukrainian tax authorities.

A practical approach is for a lawyer in Ukraine to draft the required powers and for the local notary to incorporate them into the form used in that country. After notarization, depending on the country, the document may need an apostille or consular legalization, followed by a Ukrainian translation in Ukraine. Both stages are explained below.

With a Notary in Ukraine

If you are still in Ukraine or will be visiting for another reason, you can notarize the power of attorney with a Ukrainian notary and leave it with your representative. No apostille or translation is then required. In one of our cases, for example, a client issued a power of attorney to our lawyers and we obtained the foreigner’s Ukrainian tax ID in one day. This option is not suitable if you have already left Ukraine and do not plan to return.

What Should a Power of Attorney for a Ukrainian Tax ID Include?

A power of attorney for a Ukrainian tax ID should cover the entire process—from applying to the Ukrainian tax authorities to collecting the final registration document. It usually authorizes the representative to:

• represent the principal before the State Tax Service of Ukraine in matters related to registration in the State Register of Individual Taxpayers;

• sign and submit registration form No. 1DR together with the required applications and supporting documents;

• submit additional documents and explanations and receive notices and review results;

• collect the taxpayer registration document confirming registration in the State Register of Individual Taxpayers.

Wording such as “represent my interests in Ukraine” creates a risk that the authority will be considered insufficient for specific actions before the tax authorities. At the same time, there is no need to authorize the representative to dispose of all your property: clearly defined authority to complete tax registration and collect the result is sufficient. The exact wording is best agreed with the lawyer who will file the documents, because the tax authorities will assess the scope of representation based on that wording.

The power of attorney should also state the representative’s details, the date and place of execution, its validity period, and whether the representative may delegate the authority to another person. General rules for powers of attorney issued abroad should also be considered when setting the validity period: it is better to allow enough time so that the document does not expire during the procedure, especially if other matters will follow after the tax ID is obtained.

If the representative will need to handle another legal matter after obtaining the Ukrainian tax ID, this should be considered when drafting the power of attorney. For example, if you plan to register a company in Ukraine, the relevant corporate authority can be included in the same document so that a new power of attorney is not required. Banking depends on the specific bank and procedure; we describe some options on our page about opening a bank account in Ukraine for a foreigner.

Which Personal Details Must Be Stated Correctly in the Power of Attorney?

Check the first and last name, date of birth, citizenship, passport number, issue date, and issuing authority against the passport. Regulation No. 822 specifies the documents used for registration in the State Register of Individual Taxpayers. A notary may include other details required under local law, such as the residential address. This is not a problem as long as they do not conflict with the passport. The simplest approach is to send your lawyer a copy of the exact document you will use for the registration.

The most common issue is the spelling of the name. It should be consistent across the passport, passport translation, power of attorney, and tax registration form. The Latin spelling should match the passport, while the Ukrainian spelling should match the translation. If you already have Ukrainian documents, such as a residence permit, agreement, or earlier passport translation, show them to your lawyer before the power of attorney is drafted. Otherwise, the name recorded under your Ukrainian tax ID may differ from your existing documents, and you may later need to explain the discrepancy to a bank or notary.

If you discover a discrepancy, first determine where the error occurred and do not alter a correct translation to match an error in the power of attorney. If the Ukrainian tax ID has already been issued with incorrect details, a separate procedure applies for correcting errors in a foreigner’s tax registration.

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Does a Power of Attorney for a Ukrainian Tax ID Need an Apostille?

Whether a power of attorney for use in Ukraine requires an apostille depends on the country where it is notarized and on the treaties between that country and Ukraine. Apostille rules are governed, in particular, by the 1961 Hague Convention. There are three main scenarios.

1. The country is a party to the 1961 Hague Convention. A notarized power of attorney is apostilled by the competent authority of the country where it was notarized. You should also confirm that the Convention is in force between that country and Ukraine, because objections to the accession of certain states may affect whether an apostille is recognized.

2. The country is not a party to the Convention. Consular legalization is then generally required. The procedure for preparing a foreign power of attorney for use in Ukraine should be checked before visiting the notary. Legalization takes longer than obtaining an apostille, so the procedure and timing should be confirmed in advance.

3. A treaty between the country and Ukraine exempts documents from authentication. In that case, neither an apostille nor consular legalization is required. The Ministry of Justice cites Poland and the Czech Republic as examples. Treaty rules differ, so before sending the document you should verify that the exemption applies specifically to a notarized power of attorney.

An apostille only confirms the authenticity of the signature, the capacity of the person who signed the document, and the seal. It does not confirm whether the powers granted are sufficient for the Ukrainian tax authorities and does not replace a translation. We explain in more detail when an apostille is required and when consular legalization is used in a separate article.

When Is an Apostille Not Required?

No apostille is required for a power of attorney notarized by a Ukrainian consul or for a document from a country covered by a treaty that waives authentication. All other requirements still apply: the powers and personal details must be correct, and a power of attorney in a foreign language must still be translated into Ukrainian.

How to Translate a Foreign Power of Attorney for Use in Ukraine

For the Ukrainian tax authorities, a foreign power of attorney must be translated into Ukrainian and the translation certified unless an international treaty provides otherwise. This follows from Regulation No. 822 governing foreigner documentation and representation. The entire document must be translated, not only the section granting powers: the notarial certification, seals, apostille, and legalization endorsements must also be included.

The final translation should therefore be prepared after the apostille or legalization has been completed, when all endorsements are already on the document. Even if the main text is bilingual, check that the notarial certification or apostille has not been left untranslated; otherwise, the translation may need to be redone.

There are two ways to certify a translation in Ukraine. If the notary knows both languages, the notary may certify the accuracy of the translation directly. Otherwise, a translator prepares the translation and the notary certifies the authenticity of the translator’s signature. This is provided for by Article 79 of the Law of Ukraine “On Notariate.”

Before certification, check the Ukrainian spelling of the name against the passport translation. Remember that a translator translates what is written: a translator cannot add missing authority or correct an incorrect passport number in the original.

Which Mistakes in a Power of Attorney Require It to Be Reissued?

Not every mistake means another visit to a notary abroad. It depends on where the error occurred.

1. Missing authority. The power of attorney does not cover applying to the tax authorities, tax registration, or collecting the taxpayer registration document. In this case, a new or supplemental power of attorney is required: the representative’s explanation cannot replace the principal’s authorization.

2. Error in the original document. Incorrect passport details in a notarized power of attorney must be corrected in the manner permitted by the law of the country where it was issued. If no correction procedure is available, a new document is required. If the original is correct but the translator misspelled the name, only the translation needs to be redone.

3. No apostille, legalization, or translation. This does not normally require reissuing the power of attorney; in most cases, it is enough to complete the required authentication or translation of the existing document. Because an apostille is issued by the competent authority of the document’s country of origin, the original may need to be sent back there or handled by someone locally.

4. The next legal step was not taken into account. The authority is sufficient to obtain the Ukrainian tax ID but not to register a company or handle another matter. You will still receive the tax ID, but a new power of attorney will be required for the next step.

If the Ukrainian tax authorities have already refused or failed to complete the registration under the power of attorney, do not issue a new document at random. First determine whether the problem concerns the authority granted, personal details, document authentication, or another part of the filing package. We separately explain what to do if the Ukrainian tax authorities did not register a foreigner’s tax ID.

What Should You Send to Your Representative Together With the Power of Attorney?

For a paper filing, the representative will need:

• the original notarized power of attorney with an apostille or legalization endorsements, if required, and a copy;

• a certified Ukrainian translation of the power of attorney if it was issued in another language;

• a clear copy of the passport and its certified Ukrainian translation;

• copies of any Ukrainian documents you already have, such as a residence permit; the lawyer will determine whether they are needed for the filing under the rules for registering foreigners in the State Register of Individual Taxpayers.

You do not need to send your original passport to Ukraine: Regulation No. 822 allows the representative to submit a clear copy.

The complete list of documents required for a foreigner to obtain a Ukrainian tax ID is available in our main article: Ukrainian Tax ID for Foreigners: How to Get One.

Before sending the documents internationally, send your representative scans of every page of the power of attorney, the apostille or legalization endorsements, and the translation if it has already been prepared. At this stage, discrepancies in the name, passport number, or scope of authority can still be identified without reshipping the document. Scans do not replace the original: for a paper filing, the representative needs a properly executed power of attorney.

How to Issue a Power of Attorney and Obtain a Ukrainian Tax ID Without Traveling to Ukraine: Step by Step

1. Determine why you need the tax ID and what you plan to do next. This determines the scope of authority.

2. Agree the wording of the power of attorney with a lawyer: personal details, powers granted, where it will be notarized, and whether an apostille or legalization is required.

3. Have the power of attorney notarized abroad and, if required, obtain an apostille or complete legalization. Send scans for review first, and then send the original to Ukraine.

4. The representative arranges the Ukrainian translation, checks the details again, and files the documents with the tax authorities.

5. The representative collects the taxpayer registration document, checks the information in it, and, if agreed, proceeds with the next legal matter.

How We Help Foreigners Obtain a Ukrainian Tax ID From Abroad

The value of legal support in this procedure is to prepare a power of attorney that works not merely “formally,” but for your actual next step in Ukraine. This is especially important when the document is notarized abroad: an error that could be fixed in Ukraine with one visit may, from abroad, mean another notarization, authentication, and international shipment.

We begin by determining why you need the Ukrainian tax ID and who will act for you in Ukraine. Based on this, we draft the powers, check personal details, determine the procedure for the country where the power of attorney will be signed, and review the document before the original is sent. We then handle the Ukrainian part of the procedure to the agreed extent.

If company registration, a real estate transaction, or another procedure is planned after the tax ID is obtained, we check whether it makes sense to include the additional authority from the outset. This avoids having to prepare another power of attorney simply because the tax ID has already been obtained but the representative lacks authority for the next step. More information about the service is available on our Ukrainian Tax ID for Foreigners page.

Need a Ukrainian tax ID but currently abroad? Contact us—submit an online request on the website or call our toll-free number.