How a Foreign National Can Obtain a taxpayer card in Ukraine in 2025: Step-by-Step Guide

In short: if you plan to legally earn income, own real estate, establish a business, or apply for a residence permit or citizenship — you must become a taxpayer in Ukraine by obtaining a taxpayer card .

1. Who Needs a taxpayer card

• Applying for temporary or permanent residence permits

• Signing an employment contract

• Buying/selling real estate or a car

• Establishing or acquiring a Ukrainian company

• Receiving banking services or opening an account
  

Tip: even if you’re not yet planning to work or invest, obtain a taxpayer card in advance — it will speed up future bureaucratic procedures.

2. Legal Basis

• Regulation "On the Registration of Individuals in the State Register of Individual Taxpayers", approved by Order № 822 of the Ministry of Finance dated September 29, 2017.

• Section VII of this Regulation governs the procedure for registering non-residents.
  

Note: registration is free of charge and takes 3 business days from the date of submission (para. 6, sec. VII).

3. Who Can Get a TIN

Category	Age Restrictions	Identity Document
Ukrainian citizens	none	Ukrainian national passport
Foreign citizens	none	Foreign passport + translation
Stateless persons	none	Document proving stateless identity + translation

4. Document Checklist for a Non-Resident

1. Taxpayer Registration Card (Form No. 1DR)

   Must be filled in both Latin and Ukrainian — can be downloaded from the tax service website or received at a local office.

2. Passport (original + copy of all pages with text)

3. Notarized Ukrainian translation of the passport

   The original is returned after submission; the tax office keeps a copy.

4. (Optional) Power of attorney for a representative

   If submitted by a representative, the POA must be notarized; a copy of the representative’s passport is also required.
   

Lifehack: the passport translation can be done in Ukraine by any notary. Please note that you will have to submit the same set of documents twice - when you apply for registration and when you receive your taxpayer card. Each time, you will need to submit copies of these documents, presenting the original for review only.

5. Step-by-Step Procedure

1. Prepare documents

   Translate and notarize the passport (and issue a POA if needed).

2. Fill out the registration card (Form № 1DR)

   Carefully check the spelling of your name and place of birth — these fields can’t be changed later without a separate procedure.

3. Submit to the Tax Office

   Contact the local tax authority based on your actual place of residence or stay in Ukraine.

4. Receive your taxpayer card

   After 3 business days, collect your taxpayer card.

6. Frequently Asked Questions (FAQ)

How much does it cost?

There’s no state fee; you only pay for translation and notarization (≈ UAH 500–1,000). Our services will cost 200 US dollars.

Can I get a taxpayer card remotely?

Yes, via a notarized power of attorney. We can send the taxpayer card to you internationally by courier.

Does a non-resident child need a taxpayer card?

Yes, if the child owns property in Ukraine or applies for a residence permit. The legal representative must submit the documents.

7. How We Can Help

• We will prepare the translation and fill out Form № 1DR accurately.

• Submit the documents on your behalf under a power of attorney.

• Receive the taxpayer card within 3 business days and send you a digital copy immediately, and the original — by courier.