Taxpayer card (tax identification number)

1) Tax identification number (TIN) - a unique identifier of individuals - taxpayers in Ukraine.

2) TIN is a must for: official employment, purchase of real estate, opening bank accounts, registering a business and other activities related to paying taxes, fees and official payments.

3) Any individual, regardless of age and citizenship, can apply for a TIN.

4) It is possible to issue a TIN for a foreigner in one day by applying to the State Tax Service of Ukraine.

What is a taxpayer card (TIN)?

The taxpayer card is an element of the state register of individuals -taxpayers, which is an individual code and is provided to individuals - taxpayers, as well as payers of other obligatory payments. Anyone can receive it, regardless of age and citizenship.

The individual code indicated on the card contains 10 digits that have a special meaning:

• the first 5 digits of the identification code mask the date of birth (the number of days before the birthday, starting from January 1, 1900)
• the 9th digit masks gender. For women, the number is even, for men - uneven.
• the 10th digit is the control number.

The state register of individuals - taxpayers is an automated data bank created to ensure a unified state record of individuals who are obliged to pay taxes, fees, other obligatory payments to the budget and contributions to state trust funds.

Why do I need to get a taxpayer card?

In Ukraine, a taxpayer card (formerly called a tax identification number) is used for accounting and registration of individuals who are obliged to pay taxes, fees, other obligatory payments to the budget and contributions to state trust funds.

According to the current legislation of Ukraine, foreigners are required to obtain a taxpayer card if ones:

• plan to work in Ukraine;
• plan to open bank account;
• have objects of taxation, stipulated by the current legislation, and are obliged to pay taxes and other obligatory payments;
• are registered as an entrepreneur in Ukraine (Law "On State Registration of Legal Entities and Individuals - Entrepreneurs");
• are the founders of a legal entity in Ukraine (Law "On State Registration of Legal Entities and Individuals - Entrepreneurs").

Where can a foreigner apply for a taxpayer card?

The foreigners can register and receive a tax identification number at the place of residence or stay in the Payer Service Centres of the State Tax Service of Ukraine.

How long does it take to issue a taxpayer card?

Assignment of the registration number of the taxpayer's registration card for a foreigner takes place on the day of application.