Ukraine Tax ID Guide — EDRPOU, RNOKPP & VAT Number (ІПН)
Ukraine's tax number (податковий номер) takes three forms under the Tax Code (art. 63.6): the EDRPOU code (код ЄДРПОУ) for legal entities and their branches, a 9-digit registration number assigned by the tax authority to foreign companies and other bodies without an EDRPOU code, and the RNOKPP (РНОКПП, the taxpayer's registration card number) for individuals. A business that registers for VAT also receives a separate VAT individual tax number (індивідуальний податковий номер, ІПН). [1] The RNOKPP, the registration number and the VAT number are issued by the State Tax Service of Ukraine (DPS — Державна податкова служба України); the EDRPOU code is assigned by the state registrar when a company is entered in the Unified State Register (ЄДР) kept by the Ministry of Justice. [2]
Ukraine's Tax Numbers at a Glance
| EDRPOU code (код ЄДРПОУ) | STS registration number (обліковий номер) | RNOKPP (РНОКПП) | VAT number (ІПН платника ПДВ) | |
|---|---|---|---|---|
| Who has it | Ukrainian legal entities, their branches, and branches of foreign companies | Foreign companies registered without a branch, diplomatic missions, international organisations, joint-activity agents | Every individual taxpayer, including sole proprietors (ФОП) and non-residents | VAT-registered persons only |
| Issued by | State registrar, at registration in the ЄДР | DPS | DPS | DPS, on VAT registration |
| Format | 8 digits — ^\d{8}$ | 9 digits, starting 77 (resident) or 88 (non-resident) | 10 digits — XXXXXNNNNK | Entity: 12 digits; individual: 12 digits; non-resident e-services seller: 9 digits |
| Check digit | Yes — algorithm not published | Yes — algorithm not published | Yes — algorithm not published | Yes — algorithm not published |
| Public lookup | ЄДР search | — | Not disclosed | DPS register of VAT payers |
| Example | 14360570 (PrivatBank) | — | 9999900007 (illustrative) | 143605704021 (PrivatBank) |
EDRPOU Code
| Field | Detail |
|---|---|
| Length | 8 digits, numbers only, no letters or hyphens |
| Regex | ^\d{8}$ — keep leading zeros |
| Check digit | Last digit (a "control category"); the algorithm is not published |
| Example | 14360570 — JSC CB PrivatBank |
| Issued | Automatically, at state registration |
The State Tax Service describes the EDRPOU code as "the eight-digit numerical code (without use of letters, hyphens, or other symbols) … which has a control category", and treats it as the tax number of every resident legal entity and of any entity's separate subdivision (branch). The code stays with the entity "throughout the entire period of its existence, and it is unique". [2] When a company is converted into another legal form, the successor keeps the code; in other cases a terminated entity's code is never reassigned. [3]
The code is assigned by the state registrar at registration in the ЄДР, drawing on the code reserve of the State Statistics Service (Derzhstat), which keeps the statistical register ЄДРПОУ. Since 3 September 2024, branches of foreign legal entities also receive their code through state registration. [4] Sole proprietors (ФОП) have no EDRPOU code — they use their RNOKPP.
STS Registration Number
A body that has no EDRPOU code — such as a foreign company registering with the tax authority without opening a branch, a diplomatic or consular mission, an international organisation's office, or an agent under a joint-activity agreement — receives a 9-digit registration number from the DPS, recorded on certificate form № 34-ОПП. Its structure is XX000000K: 77 for residents or 88 for non-residents, a six-digit sequence number, and a check digit formed by an algorithm the DPS sets. [2]
RNOKPP (Individuals)
| Field | Detail |
|---|---|
| Length | 10 digits |
| Structure | XXXXXNNNNK — registration sequence number of the date of birth, card sequence number, check digit |
| Example (illustrative) | 9999900007 |
| Issued to | Every individual taxpayer, resident or non-resident, on form № 1ДР |
The RNOKPP is the number under which the DPS registers an individual in the State Register of Individual Taxpayers (Tax Code art. 70.1). Under Ministry of Finance Order № 822, XXXXX is the sequence number of the registration of the person's date of birth — more than one sequence number can exist for the same date — NNNN is the registration card's sequence number and K is a check digit. The number does not change when the person's details change. [5] It appears on the taxpayer's registration card, on the back of the ID-card passport, as a stamp in the booklet passport, and on the birth certificate. [2] People who refuse an RNOKPP on religious grounds are identified by their passport details instead.
Anyone paying income to an individual, or concluding certain civil-law contracts with one, must obtain the individual's RNOKPP (Tax Code art. 70.12). An RNOKPP is personal data: use only illustrative numbers for testing.
VAT Number (ІПН)
The VAT individual tax number is not the EDRPOU code. The DPS assigns it on VAT registration, and it stays with the payer until the VAT registration is cancelled. Its structure is set by Ministry of Finance Order № 1130 (§1.6): [6]
| Payer | Structure |
|---|---|
| Legal entity | 12 digits: the first 7 digits of the EDRPOU code (without its check digit), a 2-digit region (oblast) code, a 2-digit district code and a check digit |
| Individual (ФОП) | 12 digits: the 10-digit RNOKPP followed by 2 check digits |
| Non-resident supplier of electronic services | 9 digits |
Worked example — PrivatBank: EDRPOU 14360570 → VAT number 143605704021, made up of 1436057 + region 04 + district 02 + check digit 1. Both numbers are published by the bank itself. [7] Ukrainian VAT numbers have no UA prefix; Ukraine is not an EU member state, so its numbers cannot be checked in VIES.
Check Digits
All four numbers end in a check digit, but no official algorithm is published for any of them. The State Tax Service says only that the EDRPOU code "has a control category" and that the registration number's check digit is "formed according to the algorithm determined by the STS"; Order № 1130 leaves the VAT number's check digits to the DPS; and Order № 822 states that only the DPS verifies whether an RNOKPP is correctly formed (§XIII.5). [2] [5] Validation libraries implement community algorithms that agree with published numbers, but they are unofficial — confirm a number in the official registers below.
Who Must Register for VAT
| Who | Rule |
|---|---|
| Businesses in Ukraine | Must register once taxable supplies — including supplies made through computer networks or apps — exceed UAH 1,000,000 (excluding VAT) over the last 12 calendar months. The application is due by the 10th of the month after the month in which the threshold is first exceeded. |
| Single-tax payers, groups 1–3 | Not required to register under this rule. |
| Below UAH 1,000,000 | Voluntary registration is allowed. |
| Unregistered importers | Pay VAT at customs without registering. |
| Non-residents supplying electronic services to individuals in Ukraine | Must register once such supplies exceed the equivalent of UAH 1,000,000 in the previous calendar year (converted at the NBU rate at 0:00 on 1 January); apply by 31 March of the following year. |
The resident threshold is set by Tax Code art. 181.1 and the deadline by art. 183.2 (as amended to 17 September 2026). A person who should have registered but did not owes VAT as if registered, without input credit or refunds (art. 183.10). [1] Compare other countries in the worldwide VAT registration thresholds table.
Non-resident suppliers of electronic services
Since 1 January 2022, a non-resident with no permanent establishment in Ukraine that supplies electronic services to individuals in Ukraine — including sole proprietors not registered for VAT — is liable for Ukrainian VAT above the threshold above. Registration is electronic, through the DPS's special portal for non-resident providers of electronic services; the DPS registers the supplier within three working days and assigns a 9-digit VAT number. The tax period is a quarter: a simplified return is due within 40 calendar days of the quarter's end, and the VAT is paid in euros or US dollars within 30 calendar days of the filing deadline. Such suppliers issue no tax invoices and recover no input VAT (Tax Code art. 208-1). [1] [8] See VAT on digital services by non-resident suppliers.
How to Register
- VAT: file registration form № 1-ПДВ electronically through the DPS Electronic Cabinet (cabinet.tax.gov.ua); a new business can instead tick VAT registration on its state-registration application. The service is free, and the DPS enters the registration within three working days (Tax Code arts. 183.7 and 183.9). [1] [9]
- RNOKPP: file registration card № 1ДР with the DPS in person or through a representative, or electronically through the Electronic Cabinet or the Diia portal. A foreigner attaches a certified Ukrainian translation of their passport, unless they hold a Ukrainian residence permit; an application for e-resident status counts as filing the card. Registration takes three working days, and for someone abroad the document can be sent to a Ukrainian consulate or to their foreign address. [5]
- EDRPOU code: there is no separate application — the code is assigned when the company or branch is registered in the ЄДР.
For the general registration process across jurisdictions, see how to register for VAT, GST and sales tax.
E-Invoicing: Tax Invoices in the ЄРПН
As at 2026-10-13, every VAT payer must issue each tax invoice (податкова накладна) electronically, with a qualified or advanced electronic signature, and register it in the Unified Register of Tax Invoices (ЄРПН) run by the DPS. The invoice must show the tax numbers of both seller and buyer. While martial law is in force and for six months after it ends, invoices dated the 1st to the 15th of a month must be registered by the 5th of the following month, and invoices dated the 16th onwards by the 18th of the following month (Tax Code transitional provisions, section XX, subsection 2, item 89). The permanent rule, which applies again after that period, is the last day of the same month and the 15th of the following month respectively (art. 201.10). Registration of an invoice can be suspended on grounds set by the Cabinet of Ministers (art. 201.16). [1] This register-based system is a form of clearance; see CTC e-invoicing models.
Low-Value Parcels: Proposed VAT on Marketplace Imports
As at 2026-10-13 this is a proposal, not law. On 6 October 2026 the Verkhovna Rada's tax committee recommended adopting bills 16051-1 and 15460 at second reading. They would charge VAT on goods imported in postal and express parcels from EUR 0, make marketplaces collect it (a non-resident marketplace would appoint an intermediary in Ukraine), keep the exemption for non-commercial parcels up to EUR 45, and take effect no earlier than July 2027. [10] See the event record and marketplace deemed-supplier rules.
How to Verify a Ukrainian Tax Number
| What you want to confirm | Official tool | What it returns |
|---|---|---|
| A company or sole proprietor exists, and its status | Unified State Register (ЄДР) — free search by name, EDRPOU code or RNOKPP | Name, address, status (including terminated or being terminated), activities and authorised persons; RNOKPPs and passport data are not displayed |
| A business is registered for VAT | DPS Electronic Cabinet → "Реєстри" → "Дані реєстру платників ПДВ" (cabinet.tax.gov.ua/registers) | VAT number, registration date and validity, and cancelled registrations with the date and reason |
Information in the ЄДР is open and publicly accessible, except for individuals' RNOKPPs and passport data, and searching it online is free (Law № 755-IV, art. 11). [11] The DPS must publish the VAT-payer register daily (Tax Code art. 183.13), and gives a VAT payer a free extract about itself within two working days. [1] [12] A valid EDRPOU code does not mean a company is VAT-registered — check the VAT-payer register separately.
To check an EDRPOU code's format instantly, use the Lookuptax Ukraine EDRPOU validator.
Frequently Asked Questions
Is the EDRPOU code the same as the VAT number on an invoice?
No. A company's VAT number (ІПН) is a separate 12-digit number that the State Tax Service assigns on VAT registration. It is built from the first seven digits of the EDRPOU code, a two-digit region code, a two-digit district code and a check digit. For example, PrivatBank's EDRPOU code 14360570 corresponds to the VAT number 143605704021. A tax invoice shows the tax numbers of both the seller and the buyer.
I am a sole proprietor (ФОП) on the single tax. Must I register for VAT above UAH 1 million?
Not under the general rule. The obligation to register once taxable supplies exceed UAH 1,000,000 over the last 12 calendar months does not apply to single-tax payers of groups 1 to 3. A group 3 single-tax payer either pays the 5% single-tax rate, which already includes VAT, or registers for VAT and pays the 3% rate plus VAT separately. Changes to these rules have been discussed but none had been enacted as at 2026-10-13.
We sell software or apps to consumers in Ukraine from abroad. When must we register, and what number do we get?
You must register once your electronic services to individuals in Ukraine exceed the equivalent of UAH 1,000,000 in the previous calendar year, by applying by 31 March of the following year through the State Tax Service's portal for non-resident e-service providers. You receive a 9-digit VAT number. Returns are quarterly and due within 40 days of the quarter's end, and the VAT is paid in euros or US dollars. You do not issue tax invoices or recover input VAT.
How does a foreigner get a Ukrainian tax number (RNOKPP)?
File registration card form 1ДР with the State Tax Service, in person or through a representative, together with a certified Ukrainian translation of your passport; the translation is not needed if you hold a Ukrainian residence permit. The card can also be filed electronically, and an application for e-resident status counts as filing it. Registration takes three working days, and the document can be sent to a Ukrainian consulate abroad.
Does a valid EDRPOU code mean the company is a VAT payer, and how do I check?
No. Every legal entity has an EDRPOU code, but only a business registered for VAT has a VAT number. Check VAT status in the State Tax Service's register of VAT payers, available in the Electronic Cabinet under Registers. Check that the company exists and is not being terminated in the Unified State Register run by the Ministry of Justice.
Has Ukraine abolished the EUR 150 duty-free limit for parcels?
Not yet. On 6 October 2026 the Verkhovna Rada's tax committee recommended adopting bills 16051-1 and 15460 at second reading. They would charge VAT on imported parcels from EUR 0, collected by marketplaces, and would take effect no earlier than July 2027. As at 2026-10-13 they had not been adopted.
What is the deadline to register a tax invoice in the ЄРПН?
While martial law is in force and for six months after it ends, a tax invoice dated the 1st to the 15th of a month must be registered in the Unified Register of Tax Invoices by the 5th of the following month, and one dated the 16th or later by the 18th of the following month. After that, the permanent deadlines return: the last day of the same month and the 15th of the following month. The tax authority can suspend registration of an invoice on grounds set by the Cabinet of Ministers.
Can I check an EDRPOU or RNOKPP check digit offline?
Each number has a check digit, but Ukraine has not published the algorithms, and the Ministry of Finance's rules state that only the State Tax Service verifies whether an RNOKPP is correctly formed. Community algorithms used by validation libraries match published numbers but are unofficial, so confirm a number in the official registers.
Related Resources
- VAT on digital services by non-resident suppliers
- Marketplace deemed-supplier rules
- CTC e-invoicing models — clearance, reporting and interchange
- Ukraine tax changes — chronology
- Worldwide VAT, GST and sales tax registration thresholds
- Global e-invoicing status tracker
- Neighbouring tax ID guides: Poland, Moldova, Romania
How Lookuptax can help you in VAT validation?
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