The IPN (Identyfikatsiynyy Nomer Platnyka Podatkiv) is Ukraine's Tax Identification Number — a 10-digit code issued by the State Tax Service of Ukraine (DPS). It is required for employment, opening a bank account, property transactions, and all taxable activity in Ukraine. Foreign nationals can apply for an IPN at any DPS office or through the Diya portal. This guide explains the IPN application process, required documents including a valid passport and proof of residence, processing time, and how the IPN is used for income tax, social contributions, and banking in Ukraine.
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Tax Identification Number (IPN — Identyfikatsiinyi nomer)
Ukraine
Last verified: 2026-02-20
Fees, fines, and deadlines are approximate. Always verify with official sources.
Key Registrations & Procedures
Tax Identification Number (IPN — Identyfikatsiinyi nomer)
Deadline: Required before starting employment or opening a bank account
Processing Time: 5–10 business days. IPN is issued as a paper certificate.
Fees: Free
Appointment: Walk-in at local tax office. Some offices accept online applications via tax.gov.ua portal.
Required Documents:
- Valid passport with notarized Ukrainian translation
- Registration of place of residence in Ukraine
- Completed application form (Form 1ДР)
Where to Do It:
Local office of the State Tax Service (DPS) based on your registered address. In Kyiv: DPS offices in each district. Available in all oblast capitals and major cities.
If You Don't Do It:
No direct fine for not having an IPN, but without it you may not be able to be legally employed, open a bank account, sign a rental contract, or conduct most financial transactions in Ukraine.
Regional Variations: Same process nationwide. Kyiv offices tend to be busiest. Some regional offices may require documents in Ukrainian only.
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