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Your power to winObtaining Individual Tax Numbers For Non-Residents
In Ukraine, in order to perform any banking operations or carry out business activities, a foreign citizen must obtain a registration card of a natural person-taxpayer (identification number).
Also, obtaining an identification code in Ukraine is mandatory for foreign citizens and stateless persons in the following cases:
- when employed on the territory of Ukraine;
- registration of business and other activities related to the payment of taxes, fees and official payments;
- when entering an educational institution;
- when obtaining a residence permit;
- for registration of citizenship of Ukraine;
- when buying real estate;
- when getting married;
- when opening an account in banking institutions.
Despite the rather simple mechanism, sometimes in the process of registration of documents there are problems, most often related to ignorance of the language, non-compliance with the requirements of transliteration and translation, errors in filling out forms and so on. All this increases the time to obtain an identification code by foreigners in Ukraine, and sometimes entails additional monetary costs. To avoid such troubles, many foreigners prefer to use the services of intermediaries.
WinnerLex Attorneys' Association provides services for obtaining a tax identification number for non-residents, citizens of Ukraine, as well as helps to recover lost and damaged tax number documents.
If you have such a need, and you need to get an identification tax number - contact us!
registration of the power of attorney in notarial bodies;
preparation of the necessary documents to obtain an identification tax number;
obtaining a new tax identification number document in case of loss.
If the passport contains no registration data or the non-resident has been deregistered, an additional certificate with a stamp confirming the registered place of residence must be provided. If a foreigner is registered in their own country and holds a residence permit in Ukraine, a copy of the residence permit must be provided. The same situation may arise if a citizen of another country, a foreigner, holds a residence permit in Ukraine while the passport shows registration in their own country.
When a TIN is obtained for a foreign citizen who is a minor and has practically no documents, the child's parents must additionally provide a copy of the passport of one of the parents and a copy of the child's birth certificate, and the power of attorney must expressly authorise obtaining a tax number for that particular child (i.e. all the data of the minor child must also be stated in the power of attorney).
A foreigner who plans to work or study in Ukraine cannot do so without a code. In addition, having a code is a mandatory requirement when buying real estate in Ukraine, opening bank accounts, or obtaining a temporary or permanent residence permit.
To obtain an identification number, a notarised translation of the non-resident's passport (we also suggest preparing a copy of the notarised translation, just in case) must be submitted to the tax authority if the non-resident applies in person, together with the foreigner's passport. If the documents are submitted by the non-resident's representative, the representation must be confirmed by a notarised power of attorney to obtain the identification number.
Issuing an identification code for a non-resident does not take long – from 3 to 5 days.
Yes, in that case payments are made using the passport series and number, and a corresponding mark is put in the passport. However, this procedure is available only to citizens of Ukraine; foreigners cannot refuse an identification number and must obtain a taxpayer card in any case in order to carry out financial transactions.
If a non-resident has lost their identification code, a duplicate can be obtained. To do so, an application stating that the tax number has been lost must be filed with the tax authority. In addition, copies of the passport and its translation, a certificate of registered place of residence (if any) and a receipt for payment of the duplicate fee must be attached to the application. If the code is lost, you are not assigned a new tax number, because an individual tax number is assigned to a person only once.