Tax Identification Number (TIN) for Non-Residents in Ukraine: Procedure, Documents, and Tips

A Tax Identification Number (TIN) is a unique number assigned to an individual for tax registration purposes in Ukraine. For non-residents (foreign nationals), it is mandatory in cases such as receiving income from Ukrainian sources, opening a bank account, purchasing real estate, registering a business, executing legal transactions, and more.

Who Needs a TIN

A non-resident is required to obtain a TIN in the following cases:

• Receiving income from Ukraine;
• Opening a bank account;
• Purchasing real estate or a vehicle;
• Registering a business or participating in legal entities;
• Engaging in employment, inheritance, notarized agreements, etc.

Required Documents

To obtain a TIN, a non-resident should prepare:

• A copy of the foreign national’s passport (with clear photo, place and date of birth, and entry stamp to Ukraine);
• A notarized translation of the passport into Ukrainian (not required for residents with a valid residence permit);
• The taxpayer registration card (Form No. 1DR);
• A tax number from the country of citizenship (if available);
• Full residential address and place of birth;
• Ukrainian transliteration of first and last name;
• A notarized power of attorney (if submitted by a representative).

For minors (foreign citizens), additionally:

• A copy of the birth certificate and its notarized translation;
• A copy of one parent’s passport and its translation;
• Residence permit (if available);
• A notarized power of attorney for the representative.

Application Procedure

1. Prepare the documents — gather all required papers and provide certified translations.
2. Submit the application — apply to the tax authority at the place of residence, income source, or to the regional tax office.
3. Document review — the tax office checks the completeness and accuracy of the submitted documents.
4. Receive the TIN — the taxpayer card is issued with your unique number.

Processing time: usually 3–5 business days from the date of submission.

Notes and Tips

• If the non-resident is not physically in Ukraine, the TIN can be obtained through a legal representative via a notarized power of attorney. A POA issued abroad must be legalized or apostilled and translated into Ukrainian.
• TIN registration can be completed either in person or remotely through a trusted representative.
• In case of language difficulties or documentation issues, it is recommended to consult a lawyer or specialized service provider for fast and error-free processing.

Conclusion

Obtaining a TIN as a non-resident in Ukraine is a straightforward procedure, but it requires attention to detail and proper documentation. If you are unsure or outside of Ukraine, it’s advisable to use the services of a lawyer who can help avoid mistakes and save valuable time.

WINNER LAW FIRM
One of Ukraine’s leading legal firms in tax, criminal, administrative, commercial law, and litigation.
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Delivered by Maksym Bahniuk, Head of the Tax and Customs Practice at WINNER Law Firm