TIN for foreigners: How do you apply through a representative?

In Ukraine, an individual tax number (ITN) is mandatory for all individuals with tax liabilities or conduct financial transactions. A TIN is a prerequisite for doing business, getting official employment, opening a bank account, buying real estate, and even inheriting property. Obtaining a TIN is the first step towards legal and financial activity for foreigners planning to live or work in Ukraine.

However, not all foreign nationals can personally apply to the Ukrainian tax authorities. Business trips, lack of time, or physical remoteness from the country can be serious obstacles. In such cases, Ukrainian law provides for an alternative - obtaining a TIN through an official representative. This can be a trusted person, a law firm representative, or an employer who handles all the organizational issues.

Although obtaining a TIN through a representative is simplified, it requires strict compliance with the law. Errors in the documents, an incorrectly executed power of attorney, or the absence of the necessary certifications may result in a refusal to issue a tax number. That is why it is essential to understand this process's legal aspects.

In this article, I, Oleg Kuzmenkov, Director of Status Ko Law Firm, will explain in detail:

✔ Who can get a TIN through a representative?

✔ What documents are required to apply?

✔ How do I properly execute a power of attorney to avoid a refusal?

✔ What is the procedure for submitting documents to the tax service?

✔ What mistakes do foreigners often make, and how can they avoid them?

In addition, I will share real-life cases from our practice that will help you better understand all the nuances of obtaining a TIN through a proxy. This information will benefit you if you are a foreigner or represent a foreign citizen in Ukraine.

1. Who can obtain a TIN through a representative?

I am often approached by foreigners who want to obtain an individual tax number (ITN) in Ukraine but cannot do so in person. Some are abroad, some do not have time for bureaucratic procedures, and some do not understand everything. In such cases, a convenient option is to obtain a TIN through a representative.

The law allows an authorised representative to submit documents for a foreigner, greatly simplifying the process. The representative can be a relative, friend, employer, or trusted lawyer. The main thing is to draw up a power of attorney correctly. It must be certified by a notary, translated into Ukrainian (if issued abroad), and, if necessary, apostilled or legalized.

I remember a case when we were approached by a German citizen planning to buy an apartment in Kyiv. He had found the perfect option and signed a preliminary sale and purchase agreement, but at the last minute, it turned out that he would not be able to complete the transaction without a TIN. He didn't have time to travel to Ukraine, so we helped him issue a power of attorney in Germany, legalize it, and submit the documents to the tax office. Within a week, he had his tax number and successfully completed the transaction.

Sometimes, we encounter more complicated situations. Once, we were approached by an entrepreneur from Turkey who was going to open a company in Ukraine. His documents were in order, but a power of attorney issued in his country did not meet the tax service requirements. This delayed the filing for another two weeks. Getting all the paperwork right from the start is essential to avoid unnecessary delays.

If you are a foreigner planning to work, do business, or buy property in Ukraine, you need a TIN. And if you cannot do it yourself, there is a solution - a trustee who will do everything for you. The main thing is that the documents are drawn up without errors, and we at Status Ko are already doing this.

2. What documents are required to obtain a TIN through a representative?

To obtain an individual tax number (ITN) in Ukraine through a representative, you need to prepare a certain set of documents. Errors or non-compliance with the requirements may result in a refusal, so it is important to take a careful approach to preparing each paper.

I am often approached by foreigners facing this procedure for the first time, and the main question I hear is: "What documents do I need?" I answer in detail because the nuances depend on the applicant's situation.

Mandatory documents for individuals

To obtain a TIN through an authorized representative, you need the following:

• A copy of the foreigner's passport must be notarized. If the passport is not in Ukrainian, a notarised translation is required.
• A notarised power of attorney allows a representative to submit documents and obtain a TIN instead of a foreigner. If a power of attorney is issued abroad, it must be legalized or apostilled.
• Application form No. 1DR is an official form submitted to the tax service. The applicant or his/her representative must fill it out correctly.
• A document confirming the foreigner's residence - in some cases, the tax service may request this document for additional identification.

We were once contacted by an Italian citizen who wanted to obtain a TIN to open a bank account in Ukraine. He provided a copy of his passport without notarization and a power of attorney issued in Italy but without an apostille. The tax office refused to register, and he had to spend another two weeks correcting the documents. Therefore, it is important to submit a complete package without any mistakes.

Documents for legal entities

If a company obtains a TIN for a foreign employee or investor, you will need one:

• If the representative is a legal entity, extract from the Unified State Register of Enterprises of Ukraine (USR).
• A power of attorney for an authorized employee of the company.
• Documents confirming the legal relationship between the applicant and the company (for example, a cooperation agreement).

Is it possible to submit documents online?

Applying for a TIN through a representative is only possible in paper form - documents must be handed over to the tax authority in person or sent by post. Online submission is only possible for residents of Ukraine who have an electronic digital signature.

What mistakes can lead to failure?

Experience shows that foreigners most often face such problems:

• An incorrectly executed power of attorney (no apostille or notarization).
• There is no notarized translation of the passport.
• Errors in filling out Form 1DR.
• Submission of documents from an improper person (without a proper power of attorney).

You should consult with lawyers in advance to avoid problems. At Status Ko, we help our clients prepare all the documents correctly and avoid refusals. As a result, obtaining a TIN goes without delays and unnecessary complications.

3. Step-by-step procedure for applying for a TIN through a representative

Obtaining an individual tax number (ITN) through a representative is a regulated process that requires properly prepared documents and compliance with all procedures. From my experience, the slightest mistake in submitting documents can lead to a delay or even a refusal to issue a TIN. Therefore, it is important to know the entire algorithm of actions to avoid problems.

Step 1. Execution of a power of attorney

First, a foreigner must issue a notarised power of attorney for his representative. If a power of attorney is executed abroad, it must be translated into Ukrainian and apostilled or legalized at a Ukrainian consulate.

We had a case when a client from the UK sent a power of attorney without an apostille, thinking that it was not required. The tax office refused to accept the documents, and we had to redo everything, spending additional time and money.

Step 2. Prepare a package of documents

In addition to the power of attorney, the representative must collect all the necessary documents:

• A notarized copy of the foreigner's passport.
• Translation of a passport into Ukrainian.
• A completed application is in form No. 1DR.
• A document confirming the foreigner's residence (if the tax authorities request).

It is essential to check each document at this stage, as any inaccuracy can lead to a refusal. For example, we once had documents returned to us due to an incorrectly filled-out application form No. 1DR—the client mistakenly indicated a name transcription that did not match the passport translation.

Step 3. Submitting documents to the tax service

The completed package of documents is submitted to the State Tax Service of Ukraine at the place of representative registration. This can be done by:

• in person by contacting the Taxpayer Service Centre;
• by post (with a list of attachments).

Unfortunately, it is not yet possible to apply online - foreigners and their representatives must submit documents exclusively in paper form.

Step 4. Waiting for the application to be processed

The standard TIN application processing period is 5-10 business days. Sometimes, the tax authorities may request additional documents or clarifications, extending the process.

Sometimes, our clients ask whether it is possible to obtain a TIN urgently. The answer depends on the specific tax office - in some cases, obtaining a number in 3-5 days is possible, but such situations require additional coordination and support.

Step 5. Obtaining a TIN

After reviewing the application, the tax authorities issue a TIN card, which the representative receives in person or by post. At this stage, it is essential to check all the data in the issued document - whether there are any errors in the transliteration of the name, date of birth, or passport number.

Once, a client from Turkey received a TIN where his name was misspelled. The correction took another three weeks. Therefore, verification is a key point in completing the procedure.

Obtaining a TIN through a representative is convenient for foreigners who cannot visit Ukraine in person. The main thing is to draw up a power of attorney correctly, prepare documents, and submit them without errors. At Status Ko, we accompany our clients at every stage to ensure the procedure goes quickly, without failures or delays.

4. In what cases can a TIN be refused?

Obtaining an individual tax number (ITN) for foreigners through a representative is a process clearly defined by law. However, even with the right approach, not everything always goes smoothly. The tax authorities may refuse to issue a TIN if the documents are incorrect, do not meet the requirements, or are submitted improperly.

Over the years of practice, I have encountered various cases where applicants had to correct their documents, reapply, and spend extra time. Knowing the main reasons for refusal and how to solve them can help avoid such situations.

Filling in the application incorrectly

One of the most common reasons for refusal is errors in filling out Form 1DR. Inaccuracies in the spelling of the name, date of birth, citizenship, or other personal data may result in the return of documents without consideration.

There was a case when a US citizen applied for a TIN through our company. He filled out Form 1DR independently but made a mistake in the transliteration of his name - it was different from the spelling in his passport. The tax office refused, and he had to reapply.

To avoid this situation, we always check the correctness of all documents before submitting them.

Problems with the power of attorney

To submit documents through a representative, a notarized power of attorney is required. If the document is issued abroad, an apostille or consular legalisation is required.

Foreigners often send a power of attorney without an apostille or in an incorrect form. For example, one of our clients from Canada sent a power of attorney certified by a Canadian notary but without further confirmation at the Ukrainian consulate. The tax authorities refused to accept the documents, resulting in a two-week delay.

To avoid such situations, we advise our clients on the correct procedure for certifying a power of attorney before executing it.

Inconsistencies in the translation of documents

If the foreigner's passport is not in Ukrainian, a notarized translation is required. However, in some cases, the translation may contain errors or not meet the tax service's requirements.

There was a situation when a Turkish citizen submitted documents with a translation performed by a private translation agency without notarization. The tax office returned the records because it required official confirmation of the translation by a notary.

We always recommend that our clients use only trusted translators who know the specifics of legal documents.

Submission of documents by the wrong person

If a representative submits the documents, they must have legal grounds for doing so. If a power of attorney is not executed correctly or does not provide the full scope of powers, the tax authorities have the right to refuse to consider the application.

Once, a client tried to submit documents through a friend who had only a general power of attorney to represent him, but the power of attorney did not contain specific permission to obtain a TIN. As a result, the tax service refused to accept the documents, and the power of attorney had to be redrafted.

What to do in case of refusal?

If the tax authorities refuse to issue a TIN, you need to:

• Get an official explanation of the reasons for the refusal.
• Correct errors in documents or prepare a new package.
• Resubmit the application, taking into account all the requirements.

In most cases, a refusal is not a final decision but only a delay that can be corrected. However, to avoid unnecessary hassle, you should immediately contact a specialist.

At Status Ko, we have extensive experience in providing legal support for foreigners obtaining a TIN and know all the pitfalls of this process. Thanks to the correct execution of documents, our clients receive a TIN without unnecessary delays and problems.

5. Interesting facts about TIN in Ukraine

The issuance of an individual tax number (ITN) is an interesting indicator of how the tax system in Ukraine works and how it adapts to modern requirements. During my work with foreigners, I have noticed that they often have questions about the mechanism of obtaining a TIN and interesting nuances that distinguish the Ukrainian system from other countries. I will share some facts that may be useful or even unexpected.

Is it possible to get a TIN without personal presence?

Yes, and this is a significant advantage of the Ukrainian system. In many countries, an applicant must appear in person at the tax authority to obtain a tax number. In Ukraine, a power of attorney for a representative who will submit documents on your behalf is sufficient. This is convenient, especially for foreign investors who don't want to spend time traveling just for one document.

We once helped a Canadian citizen who wanted to buy an apartment in Kyiv. He had already signed a preliminary sale and purchase agreement, but he would not be able to complete the transaction without a TIN. By having him draw up a power of attorney in Canada, have it apostilled, and send it to us, we obtained a TIN for him without him having to travel to Ukraine.

Can I use one TIN for different purposes?

Yes. In Ukraine, the TIN is a universal number used to pay taxes, open bank accounts, register real estate, inherit, register a business, etc. This dramatically simplifies interaction with government agencies and financial institutions.

Interestingly, in some countries, there are several different numbers for different activities. For example, the US has a separate Social Security Number (SSN) for individuals and an Employer Identification Number (EIN) for businesses. In Ukraine, however, one TIN suits individuals and entrepreneurs.

Is it possible to refuse a TIN?

This issue is of interest not only to foreigners but also to Ukrainians. In Ukraine, the possibility of refusing a TIN is provided only for religious reasons. In this case, the person receives a unique mark on the passport, which allows them to use the series and number of the document instead of the TIN. However, this option is only available to Ukrainian citizens - foreigners who want to work or do business in Ukraine cannot refuse to give up their TIN.

Is there a difference between tax numbers in different countries?

Yes, and this difference is sometimes significant. In some countries, TINs are assigned automatically at birth or upon obtaining citizenship, while in others, a separate application is required. For example, in Germany, a Steueridentifikationsnummer (tax number) is automatically issued to every citizen at birth. On the other hand, the TIN must be obtained independently in Ukraine, even for Ukrainian citizens, as it is not part of the passport structure.

The situation is even more interesting for foreigners. For example, Italy has a Codice Fiscale, which can be obtained online and at the tax office. In Ukraine, however, the procedure for foreigners requires the mandatory submission of documents in paper form.

What is the fastest way to get a TIN?

Getting a TIN usually takes 5-10 business days, but there are ways to speed up the process. In some tax authorities, you can get a TIN in 3-5 days if you submit correctly executed documents without errors. You can also sometimes use expedited services through legal representatives with established contacts with the tax authorities.

At Status Ko, we have repeatedly helped clients obtain a TIN quickly. For example, an Israeli citizen once needed a TIN in just a few days to complete a real estate purchase urgently. Thanks to our experience and proper paperwork, we obtained his TIN in three business days.

The system of obtaining a TIN in Ukraine has its peculiarities, which can be both convenient and cause particular difficulties for foreigners. However, knowing the main nuances and working with professional lawyers can significantly simplify this process. At Status Ko, we know all the ins and outs of obtaining a TIN and help foreigners get it quickly without hassle or unpleasant surprises.

6. Practical cases: how foreigners obtained TINs through a representative

In my legal practice, I have repeatedly helped foreigners obtain an individual tax number (ITN) in Ukraine through a proxy. Each case had its peculiarities, which helped us develop practical solutions even in difficult situations. Below are three real-life stories that demonstrate how the procedure works in practice.

Case 1: A foreigner starts a business in Ukraine

One of our clients is a French citizen who decided to open an IT company in Kyiv. He had experience in the European market, but Ukrainian legislation was utterly new to him. When registering the company, he found out that without a TIN, he would not be able to act as a founder and officially conduct business.

Instead of flying to Ukraine to get a tax number, he turned to us. We helped him obtain a power of attorney in France, legalized it, and submitted all the necessary documents to the tax authorities. Within a week, his TIN was ready, and he was able to register his business.

Case 2: Receiving an inheritance by a foreigner

We were contacted by a woman, a German citizen who had inherited an apartment in Kyiv from her grandmother. She wanted to register the property for herself. Still, the notary explained that it was impossible without a TIN, as all inheritance transactions in Ukraine are taxable and require registration with the tax service.

The problem was that she couldn't come in person because of her work. We helped her to draw up a power of attorney with a notary in Berlin, translate it into Ukrainian, and submit the documents to the tax office. After five working days, her representative received a tax identification number, which allowed her to complete the inheritance procedure without any obstacles.

Case 3: A foreigner is employed in Ukraine

A Turkish citizen received a job offer from a Ukrainian construction company. His employer immediately explained that he needed a TIN for official registration, as all employees in Ukraine are registered with the tax system.

As he was still in Turkey and could not come in person, we helped him draw up a power of attorney with a local notary, certify it through the Ukrainian consulate, and send it to Kyiv. After that, our team submitted the documents to the tax service, and within 6 days, the employer received a ready-made TIN for his new employee.

What do all these cases have in common?

• The foreigners could not submit the documents in person, but thanks to a properly executed power of attorney, they could obtain a TIN without coming to Ukraine.
• In each case, legal and financial transactions, whether business, inheritance, or employment, were impossible to complete without a TIN.
• The most common difficulties were document errors or non-compliance with the tax authorities' requirements. For example, a power of attorney without an apostille or an incorrect passport translation could lead to a refusal.
• Thanks to proper legal support, the clients received their TINs within the shortest possible time in all cases.

If you are a foreigner and need a TIN in Ukraine, you should not waste time traveling. Following all legal requirements, you can apply for the document through an authorized representative. The main thing is to prepare the documents correctly to avoid delays and refusals.

The Status Ko team has already helped hundreds of foreigners quickly obtain a TIN and knows all the nuances of this process. Contact us—we will do our best to help you get a tax number quickly and without any problems.

Conclusions.

Obtaining an individual tax number (ITN) for foreigners is mandatory if you plan to do business, work, buy real estate, or inherit in Ukraine. Without this document, you cannot carry out any financial or legal transactions.

The procedure for obtaining a TIN may seem complicated, especially if you are abroad and cannot personally apply to the tax authorities. However, Ukrainian law allows you to get a TIN through an authorized representative, simplifying the process. The main thing is to properly execute a power of attorney, collect the required package of documents, and avoid common mistakes that can lead to a refusal or delay.

We have considered all the key aspects of this issue, including:

• Who can obtain a TIN through a representative, and which categories of persons most often apply for this service?
• What documents are required, and why is it important to draw them up without mistakes?
• A step-by-step application procedure, including all legal nuances.
• Possible reasons for failure and how to avoid them.
• Interesting facts about the TIN in Ukraine and the peculiarities of obtaining it.
• Actual cases of clients who have completed the procedure and obtained a TIN through a representative.

If you are a foreigner who needs a TIN, you can undergo this procedure without a personal visit to Ukraine. All you need to do is contact professionals who know all the nuances and can guarantee a quick and hassle-free procedure.

We at Status Ko have already helped hundreds of foreigners obtain a tax identification number in Ukraine and know how to do it quickly, without delays, and without unnecessary hassle. Contact us, and we will make sure that you get your tax number as soon as possible!