Methods of obtaining an identification code (RNOKPP/IPN): complete guide 2026

The identification code (officially known as the taxpayer identification number, or RNOKPP, commonly referred to as the IPN) is a unique ten-digit number assigned to every individual in Ukraine once and retained for life. It is required to open a bank account, execute real estate transactions, receive social benefits, secure formal employment, and for dozens of other legally significant situations.

Let’s review all the current methods for obtaining it in 2026.

Method 1. For newborns — upon registration of birth at the Civil Registry Office

A child is entitled to receive an identification code from the moment of birth. This can be arranged immediately upon registration of the birth at the Civil Registry Office by simultaneously submitting an application for the assignment of a TIN.

To do this, submit Form 1DR—an application containing information about the surname, first name, and patronymic, as well as the date and place of birth of the minor for whom the TIN will be issued. The number is entered directly into the birth certificate and has the same legal force as a paper taxpayer identification card.

Documents:

• medical birth certificate (Form No. 103/o) or a medical birth report from the electronic health care system
• passports or passport-type documents confirming the identity of the parents (one of them)
• parents’ marriage certificate (if available)
• registration form No. 1DR — application for assignment of a TIN

Where to apply:

Department of Civil Status Registration (DRAZS) at the child’s place of birth registration.

Cost: 

Free of charge.

Important: With this method, you will not receive a separate paper taxpayer identification card. The TIN will be indicated only on the birth certificate. If you need a separate paper document in the future, you will have to contact the State Tax Service taxpayer service center, but not for initial registration, rather to obtain a taxpayer identification card.

Method 2. When applying for an ID passport for the first time (at age 14)

A person between the ages of 14 and 18 who has a registered place of residence may, if they wish, request an RNO-KPP when applying for a passport, which will then be included in the passport.

This is a comprehensive service: the identification code is assigned simultaneously with the issuance of the first passport and is immediately entered into the ID card. When applying for the first passport, the document holder does not need to contact the State Tax Service of Ukraine—the taxpayer identification number will be assigned automatically without the need to visit this government agency.

Documents:

• child’s birth certificate
• passport of one of the parents (or legal representative)
• certificate of residence registration (if a separate document is available)
• certificate of TIN assignment, if already available, or a notice of refusal to accept it; if a TIN has not yet been assigned, it can be obtained simultaneously with the submission of documents for an ID card by informing a State Migration Service (SMS) employee (ID-14 service).

Where to apply:

A branch of the State Migration Service (SMS) of Ukraine at your place of residence or the Passport Service of the State Enterprise “Document.”

Cost:

For citizens who have reached the age of 14 and are obtaining a Ukrainian passport for the first time, the administrative service for issuing a Ukrainian passport in card form is provided free of charge. If the application is processed through the State Enterprise “Document,” the cost is approximately 480–650 UAH.

Important: With this method, your TIN will appear on your ID card, but you will not receive a separate paper tax identification card. If you need a separate paper document in certain situations, you will have to contact the State Tax Service’s taxpayer service center to have one issued.

Method 3. In person at a State Tax Service taxpayer service center

The traditional and most common way to obtain a taxpayer identification number is to visit a taxpayer service center at a local office of the State Tax Service in person.

You can apply for a taxpayer registration card, make changes, or obtain a duplicate at the State Tax Inspection office in your place of residence or where you receive income. The processing time for an identification code or duplicate is 5 days. The service is provided free of charge.

Documents:

• For adults: Ukrainian passport + completed registration form (Form No. 1DR).
• For children (under 14 years of age), documents are submitted by one of the parents (adoptive parent, guardian, or custodian): the child’s birth certificate and a document proving the identity of one of the parents (these are returned after presentation).

Where to go:

Taxpayer Service Center at the local State Tax Service office — at your place of residence or place of income. Please note: The Administrative Services Center does not issue TINs — this service is provided exclusively at State Tax Service taxpayer service centers.

Cost:

Free of charge.

Method 4. Online — via the Taxpayer’s Electronic Account

For those who have a qualified electronic signature (QES) or BankID, online registration is available through the official portal of the State Tax Service.

The Electronic Account for citizens allows you to submit an application for registration or to make changes to the State Register of Individual Taxpayers. To do this, you must log in using a QES or BankID, fill out the application electronically, and submit it to the State Tax Service.

Documents:

• Qualified Electronic Signature (QES) or BankID authorization.
• Where to apply:
• Online via the portal.

Cost:

Free.

Suitable for: individuals who have a QES or BankID and do not want to spend time waiting in line.

Important: The completed taxpayer card is issued exclusively in paper form—at a State Tax Service office or by mail. PDF format or receipt of the document via email are not available. This means that with this method, you will not receive the paper certificate immediately—you will have to contact the State Tax Service taxpayer service center separately to obtain it.

Method 5. Through a representative—specifically, a lawyer or an authorized agent

You can obtain an identification code not only in person but also through an authorized representative based on a notarized power of attorney.

Registration forms may be submitted through a representative provided that the representative presents a document proving their identity and a document proving the principal’s identity (or a clear photocopy thereof), as well as a notarized power of attorney authorizing the registration of the individual in the State Register.

Documents:

• notarized power of attorney for the representative
• representative’s passport
• passport (or a clear photocopy) of the person for whom the TIN is being issued
• registration form No. 1DR, completed for the principal

Where to apply:

Taxpayer Service Center at the local State Tax Service office — the representative must submit the application in person.

Cost:

TIN registration — free of charge. Notarization of the power of attorney — starting at 500 UAH, depending on the notary. The cost of the representative’s services is subject to agreement. 

Why this method is particularly relevant for those living abroad

This is one of the most convenient ways for Ukrainians currently living outside Ukraine to obtain an identification code. It is suitable if you:

• do not have access to the Taxpayer’s Electronic Account or a Digital Signature;
• do not have active Ukrainian bank cards for authorization via BankID;
• cannot or do not plan to return to Ukraine in person in the near future.

In this case, it is sufficient to draw up a notarized power of attorney in the name of a representative in Ukraine—a family member or acquaintance. The power of attorney can be drawn up through a Ukrainian consulate or embassy abroad (it will be immediately valid in Ukraine without any additional steps) or through a local foreign notary (in this case, an apostille and a notarized translation into Ukrainian are required).

After receiving the executed power of attorney, the representative independently submits the documents to the State Tax Service in Ukraine and obtains the completed taxpayer identification card on your behalf.

Advantages of representation by a lawyer: 

A lawyer not only submits the documents but also provides legal support throughout the entire process, verifies the correctness of the document package, and minimizes the risk of rejection. However, the main advantage of having a lawyer handle your TIN registration is that the lawyer does not need a power of attorney from you; they represent the client’s interests based on a retainer agreement and contract, which saves you time and money on drafting the power of attorney, its translation, apostille, and mailing to Ukraine.

Method 6. Through a Ukrainian consulate or embassy abroad

Some sources claim that embassies issue TINs directly. This is not entirely accurate: Ukrainian embassies and consulates are not agencies of the State Tax Service and do not have the authority to assign identification codes. However, they can assist with related matters:

Certification of a power of attorney for a representative in Ukraine who will obtain the TIN on your behalf (this is essentially Method 5, but the power of attorney is processed through the consulate).

Processing passport documents—through branches of the state enterprise “Document” in a number of countries. Currently, such branches operate in Poland, Slovakia, Turkey, the Czech Republic, Germany, Spain, Bulgaria, Moldova, Italy, Canada, and the United Kingdom. When applying for an ID passport through these offices, it is theoretically possible to request an EIN at the same time—but you should confirm this option directly before applying.

Thus, the most reliable option for those abroad is to draw up a power of attorney through the consulate and have a representative deliver it to Ukraine, or to use the services of a lawyer remotely.

Important: When obtaining a TIN through a representative, the representative will be the one to receive the paper taxpayer card. Make sure in advance that they will be able to safely deliver the document to you—either in person upon their return or by mail.

A brief comparison of methods

Conclusion

There are several convenient ways to obtain an identification code in Ukraine, depending on your situation. If you are in Ukraine and have a passport, simply visit a State Tax Service taxpayer service center. If you have a digital signature, apply online. If you are abroad without access to electronic services, obtain a power of attorney through the consulate or a local notary and have it delivered to a representative in Ukraine. In complex cases, the most reliable option is to consult a lawyer who will handle the entire process.

If you need to obtain a Taxpayer Identification Number (TIN) from the tax authorities quickly, conveniently, and without unnecessary bureaucratic hurdles, the service enwolt.com.ua will help you process the documents with minimal hassle. Contact a specialist—and you’ll receive not only legal advice but also a concrete action plan tailored to your specific situation.

This article was prepared by the ENWOLT legal team. The information is current as of the date of publication. For specific legal questions, we recommend seeking individual consultation.