The registration number of the taxpayer's registration card, abbreviated in Ukrainian as RNOKPP, is a unique digital code used to register and account for each taxpayer within Ukraine’s tax system.
This term has been used since 2012 replacing of the outdated term TIN (taxpayer identification number) with no difference in concepts.
RNOKPP is a mandatory document for the following purposes:
- employment;
- registration of a legal entity or FOP (sole proprietor);
- execution of agreements with a notary, including the purchase or sale of movable and immovable property;
- receiving banking services;
- registration of social benefits, etc.
What does the RNOKPP number consist of?
In Ukraine, no two people share the same RNOKPP, it is a unique and immutable code assigned for life. The registration number of the taxpayer's account card contains 10 digital characters:
- the first five digits represent the number of days that have passed from December 31, 1899 to the individual’s date of birth;
- the next 4 digits include the registration card number (No. 1DR), and the ninth digit also indicates the gender of the person: odd for males, and even for females;
- the final digit is a control digit, calculated using a special algorithm.
How to obtain RNOKPP
The registration number of the taxpayer's registration card can be issued to any Ukrainian citizen, regardless of age, as well as to non-residents for the purpose of paying taxes in Ukraine.
RNOKPP can be obtained either online or in person at the tax administration office located at the place of registration or income receipt. It is typically issued within five working days from the date of application.
Ukrainian citizens also have the right to refuse to receive this number by submitting a formal application to the State Tax Inspectorate. For such individuals are maintained by name, passport series and passport number.
