In Ukraine, the Tax Identification Number (TIN), known locally as the Registration Number of the Taxpayer’s Account Card (Реєстраційний номер облікової картки платника податків), is a unique identifier assigned to individuals and legal entities for tax purposes. Possessing a valid TIN is essential for complying with Ukrainian tax laws, facilitating financial transactions, and engaging in official activities such as employment, banking, and business operations. All information provided herein is verified from official sources, including the State Tax Service of Ukraine.
1. Tax Identification Number Types
1.1 Individuals
- Local Name: Реєстраційний номер облікової картки платника податків
- Applicable To: Ukrainian citizens, foreign nationals, and stateless individualstax.gov.ua
- Purpose: Used for personal income tax reporting, employment, banking, and other official activities
1.2 Legal Entities
- Local Name: Ідентифікаційний код юридичної особи
- Applicable To: Companies, organizations, and other legal entities
- Purpose: Serves as the primary tax identifier for corporate tax obligations and official transactions
2. TIN Format and Structure
2.1 Individuals
- Format: 12-digit numeric code
- Structure:
- First 5 digits: Date of birth in the format DDMMY
- Next 4 digits: Sequential number
- Next 2 digits: Control digits
- Last digit: Checksum
2.2 Legal Entities
- Format: 8-digit numeric code
- Structure:
- First 7 digits: Sequential registration number
- Last digit: Checksum
3. Issuing Authority and Registration Process
3.1 Issuing Authority
- Name: State Tax Service of Ukraine (Державна податкова служба України)
- Website: https://tax.gov.ua/en/
3.2 Registration Process for Individuals
Eligibility: All Ukrainian citizens, foreign nationals, and stateless individuals residing or conducting activities in Ukraine.
Required Documents:
- Ukrainian Citizens:
- Passport of a citizen of Ukraine
- Temporary identity card (if applicable)
- Foreign Nationals and Stateless Individuals:
- Passport document issued by a foreign state or UN organization
- Permanent residence permit (if applicable)
Application Methods:
- In-Person: Submit documents to the local tax office at the place of residence.
- Online: Use the Electronic Cabinet or the Diia Portal for electronic submission.
Processing Time: Up to 3 working days from the date of application.
Fee: No fee is charged for obtaining the TIN.
4. TIN Verification and Lookup
Individuals and businesses can verify TINs through the following official platforms:
- Electronic Cabinet:
- Diia Portal: https://diia.gov.ua/
These platforms allow users to check the validity of TINs, ensuring accurate tax reporting and compliance.
5. TIN and VAT Number Connection
In Ukraine, the TIN assigned to legal entities also serves as the VAT number.
- Format: UA followed by the 8-digit TIN (e.g., UA12345678)
- Usage: Used for VAT reporting and intra-community trade within the EU.
6. Importance of Accurate TIN Validation
Accurate TIN validation is crucial for:
- Compliance: Ensuring adherence to Ukrainian tax laws.
- Transactions: Facilitating smooth financial and commercial operations.
- Avoiding Penalties: Preventing fines and legal issues arising from incorrect TIN usage.
Utilizing official verification tools helps maintain the integrity of tax-related processes.