Tax Number (IPN) for Foreigners: How to Get One in Ukraine and Why a Worker Needs It

IPN or RNOKPP: what it is actually called

In everyday speech a person's tax number is called an "IPN" or "identification code". Its official name is the registration number of the taxpayer's account card (RNOKPP). Do not confuse it with the "individual tax number of a VAT payer", which is also abbreviated as "IPN": that is a completely different number relating to businesses. This article is about the RNOKPP — the number assigned to an individual in the State Register of Individual Taxpayers.

Why a foreign worker needs it

According to the State Tax Service, the RNOKPP is needed for employment, receiving income (including social payments), opening bank accounts and other important procedures. In practice this means:

• the employer notifies the tax service that a worker has been hired before the first working day, which requires the worker's registration data, including the tax number;
• tax on wages is recorded against your number;
• some banks ask for a certificate confirming the tax number to open an account (see how a foreigner can open a bank account);
• without the number it is harder to sign contracts, confirm income and use tax services.

Who has to register

Under the Tax Code every individual, regardless of age and citizenship, must be registered in the State Register of Individual Taxpayers. Foreigners working in Ukraine are no exception: if you have not been registered before, you need to submit a taxpayer account card, form No. 1DR, which is at the same time the registration application.

How to get an RNOKPP: step by step

Step 1. Prepare the documents. You need: the account card in form No. 1DR; a passport document (one that entitles you to enter and leave a country and is recognized by Ukraine) and its translation into Ukrainian, certified in the established manner. A translation is not required from holders of a permanent or temporary residence permit. If a representative submits the documents, they also need their own identity document, the principal's identity document and a notarized power of attorney.

Step 2. Choose where to apply. Foreigners submit documents to the main departments of the State Tax Service in the regions and in Kyiv. Those who hold a residence permit may apply to the tax office at the place of residence indicated in the permit.

Step 3. Wait for registration. A foreigner is registered in the Register within three working days of submitting the account card. On request, the tax office issues a document confirming registration — the taxpayer card, which shows the RNOKPP.

Electronic options. Form 1DR can be submitted electronically through the Taxpayer's Electronic Cabinet, but logging in requires a qualified electronic signature, which a newly arrived foreigner usually does not have. The Diia and e-Consul services, according to the State Tax Service as of May 2026, allow Ukrainian citizens to obtain an RNOKPP, so a foreigner will usually have to apply in person or through a representative. Foreigners who are abroad can, under the rules, send the card and a copy of their document by post to the State Tax Service, but the signature on the card must be certified in the established manner.

When it is best to do it

The most convenient time is right after arrival, without postponing: the number will be needed in the first days — for hiring, a salary card and further procedures. It is logical to build the sequence of work permit, visa, residence permit and tax number as a single process rather than as separate tasks.

Common mistakes

• The translation is not certified or is certified improperly — the application is not accepted;
• Inconsistent spelling of the name. A Latin name from the passport can be transliterated differently in Ukrainian documents; after registration, the card, employment contract, permit and residence permit should match;
• Confusion with the VAT payer's IPN (see above);
• Postponing the application: without the number, the employer cannot notify the tax service of the hire, and a bank may refuse to open an account.

How ASHA Ukraine helps

Migration and HR support from ASHA Ukraine includes consultations on practical matters after a worker arrives, including residence registration and the tax number. For the main document that starts the process, see the work permit page.

Sources: Zaporizhzhia regional State Tax Service — how a foreigner registers in the Register (cites the Tax Code and the Regulation on registration of individuals in the Register approved by Ministry of Finance Order No. 822 of 29 September 2017); Dnipropetrovsk regional State Tax Service — RNOKPP and the Register in electronic format (May 2026). The procedure may change — check the current requirements with the tax office before visiting.