To conduct an active activity or business on the territory of Ukraine, a foreigner needs a registration card of an individual paying taxes or an individual tax number. This condition is spelled out in the Law of Ukraine “On the State Register of Individuals – Payers of Taxes and Other Mandatory Payments.” To obtain a TIN, a foreigner needs to collect a package of documents and go through the procedure for issuing an identification code.

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When a foreigner needs a TIN

Obtaining an individual tax number for a foreign citizen is required in cases clearly defined by law. It is provided to individuals who pay tax deductions or other mandatory payments and is assigned to these persons for life. TIN is required by a foreigner in such cases:

• Receiving income or performing financial transactions that are subject to taxation under the laws of Ukraine;
• Signing contracts for objects subject to taxation and requiring the payment of taxes and fees;
• When registering bank current accounts for non-cash payments;
• If it becomes necessary to fill out a declaration at the customs of Ukraine;
• To conduct state registration of entrepreneurial activity in any form;
• When registering taxable property;
• When submitting a declaration of income to the State Tax Inspection;
• Obtaining a driver’s license in Ukraine;
• In other cases provided for by Ukrainian law.

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How to get a TIN for a foreigner

In order to obtain a TIN, a foreigner will need to submit the following documents to the tax administration:

• Original and copy of passport data of a foreign citizen;
• Notarized translation of the passport into Ukrainian;
• Immigration card or residence permit (original and copy);
• Application for TIN.

It is not necessary for a foreign citizen to obtain an identification code on his own. You can issue a notarized power of attorney for a representative who will receive a TIN for him.

It is also worth noting that the package of documents is submitted to the tax office at the place of registration of the foreigner, which is indicated in the residence permit. If the person does not have this certificate, then the application is submitted to the territorial body of the Ministry of Revenue of Ukraine in regional centers and in Kiev.

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