RNTRC for Foreigners in Ukraine: How to Obtain a Tax ID in 2026

Obtaining a taxpayer registration number, officially known in Ukraine as the registration number of the taxpayer’s account card and commonly referred to as an individual tax number, identification code, or TIN, is one of the first and mandatory steps for foreigners who plan to carry out any activity in Ukraine related to finances, property, or legal rights. The document is issued by the State Tax Service.

In practice, a taxpayer registration number is almost never obtained “just in case”. In 99.9% of cases, it is only the starting point for larger goals, such as opening a business, purchasing real estate in Ukraine, opening bank accounts, or participating in organizations.

That is why it is important not only to obtain this code, but also to understand the next steps from the very beginning. Quite often, professional support at this stage saves time, money, and stress, because any mistake in the transliteration of the name may later cause problems, for example, when registering ownership rights with a notary.

Please note! For convenience, in this article, we will use both names, the official one, the taxpayer registration number, and the term commonly used in the banking and notarial sectors, TIN, given their frequent interchangeable use in practice.

Why a Foreigner Needs a Taxpayer Number in Ukraine

For a foreigner, a taxpayer number serves as the only universal means of identification recognized by all state registers and financial institutions. It is essentially a basic tool that legitimizes your presence in Ukraine’s economic space and allows you to officially secure any assets or rights.

Business Creation or Participation in a Company

Obtaining a taxpayer registration number by a foreigner is mandatory if they plan to:

• register a company in Ukraine;
• acquire a share and corporate rights in an existing company;
• become a co-founder of a public or charitable organization;
• register as a sole proprietor in Ukraine (also known as an individual entrepreneur in many countries).

Even if Ukraine and your country have a double taxation treaty and you will not actually pay taxes in Ukraine, a taxpayer number is still required. Why? Because the taxpayer registration number is used not only for taxes, but also as a universal personal identifier in state registers.

Please note! Obtaining the number itself does not automatically make you a tax resident of Ukraine and does not oblige you to report your worldwide income. It is only an identification tool in state registers.

Management of Companies and Representative Offices

A TIN is required if a foreigner:

• is appointed as the director of a Ukrainian company;
• heads a public or charitable organization;
• becomes the head of a representative office of a foreign company in Ukraine.

Without a taxpayer registration number, such powers cannot be officially formalized. For example, the appointment of a foreign director is often accompanied by obtaining a work permit. These two processes, obtaining a TIN and obtaining a permit, must be synchronized in time so that the business does not remain without the authorized signature of its manager.

Opening Bank Accounts

Although formally, some banks may open an account for a foreigner without a TIN, most financial institutions in Ukraine still require it. Having the code allows you to choose a bank with better fees and service, rather than accepting the terms of the few institutions that agree to work under a simplified procedure.

Real Estate Transactions

Buying, selling, or renting real estate in Ukraine is impossible without a taxpayer registration number. Notaries, banks, and state registers use this number for:

• identifying the parties to the transaction;
• verifying data;
• registering ownership rights.

It is important to understand that if the spelling of your surname in the passport translation and in the taxpayer registration number differs by even one letter, the notary will refuse to register the transaction. However, if you have already obtained the number independently or through other lawyers and found inaccuracies in it, you should not delay. The issue must be resolved immediately. We wrote in detail about what to do in such a situation here: How to Correct an Error in a Foreigner’s Identification Code in Ukraine.

What Is Required to Obtain a TIN in 2026

The procedure for obtaining a TIN for foreigners remains relatively simple, but it has its own nuances. The following main documents are required:

1. Foreigner’s passport, with high-quality scanned copies of all pages.
2. Notarized translation of the passport into Ukrainian.
3. Form No. 1DR, the application completed according to the data in the translation.
4. Power of attorney for representation (if the procedure is handled through a representative).

Please note! The power of attorney must be apostilled or legalized (except for countries with which legal assistance treaties are in force).

You might also like: Apostille or Consular Legalization: Which One to Choose for Your Documents?

Can a Foreigner Obtain a TIN Without Coming to Ukraine?

Yes, and this is currently the most popular option. Remote registration of a taxpayer number for a foreigner makes it possible to prepare the ground before visiting Ukraine. For example, we obtain a TIN, namely a taxpayer registration number, for our clients remotely according to the following process:

1. We prepare the text of the power of attorney.
2. We advise on its execution in the client’s country.
3. We independently submit the documents.
4. We obtain the taxpayer registration number and transfer it to the client.

This is especially relevant for investors, business founders, and foreigners who are only planning to carry out activities in Ukraine.

Timeframes for Obtaining a TIN in Ukraine

The standard timeframe for obtaining a TIN in practice is up to 3 business days from the moment the documents are submitted. In some cases, it may be faster, depending on the situation.

Why a Foreigner Should Entrust the Registration of a Taxpayer Number to Professional Lawyers in Ukraine

At first glance, obtaining a TIN for a foreigner seems like a simple procedure. In practice, however, various nuances often arise:

• errors in document translation or incorrect transliteration of surnames;
• incorrect execution of the power of attorney in cases where you decide to delegate the process of obtaining the taxpayer number;
• unpredictable grounds for refusal by the State Tax Service based on formal reasons;
• delays caused by incorrectly submitted data.

We have significant experience in supporting foreigners and understand that a TIN is only the first step. That is why our legal team helps not only to obtain a taxpayer number, but also supports the client further, including in matters such as:

• business registration in Ukraine;
• opening bank accounts;
• support for real estate transactions;
• creation of public and charitable organizations;
• legal support for activities in Ukraine.

If you need not just a TIN, but a clear and safe path toward your goal in Ukraine, contact us for an introductory consultation today. We will help you complete this stage without mistakes and immediately build the next steps around your objective.