How do foreigners get a TIN in Ukraine?

Obtaining an individual tax number (ITN) in Ukraine is essential for foreigners to conduct financial and legal activities there. A TIN is a unique identification code assigned to individuals and legal entities for registration in the tax system. A TIN is a prerequisite for foreigners who plan to work, conduct business, or perform other tax-related activities.

What is a TIN, and why do foreigners need it?

An individual tax number in Ukraine is a ten-digit digital code assigned to every citizen and resident of the country, including foreigners. Its primary purpose is to register taxpayers and control their tax liabilities.

For foreigners, a TIN is required in the following cases:

• Employment in Ukraine. With a TIN, an employer can officially employ a foreigner.
• Registration of a business or conducting entrepreneurial activity.
• Purchase of real estate or a car. The absence of a TIN makes it impossible to enter transactions related to property purchases.
• They were receiving salaries, social benefits, or other financial transactions.
• Filing tax returns and paying taxes. Even in the case of a short-term stay in Ukraine, if a foreigner earns income, they must pay taxes by the applicable law.

Who can get a TIN in Ukraine?

Not only citizens of Ukraine but any foreigners and stateless persons with legal grounds for staying in Ukraine can obtain a TIN. These may include:

• Foreign employees are planning long-term employment.
• Persons coming for investment or business purposes.
• Tourists who decide to buy property or invest in the Ukrainian economy.

Interestingly, even foreigners who do not reside in Ukraine permanently but receive income here must obtain a TIN to fulfill their tax obligations.

The process of obtaining a TIN for foreigners

Obtaining a TIN for a foreigner in Ukraine is a relatively simple process, but it requires the preparation of certain documents. Let's take a look at the main stages:

1. Collecting the necessary documents. To obtain a TIN, a foreigner must provide the following documents:
2. A copy of the passport with a translation into Ukrainian, certified by a notary.
3. Application for a TIN in the prescribed form.
4. A power of attorney for a person if a foreigner's representative submits the documents.

2. Document submission. The documents are submitted to the relevant authority of the State Tax Service of Ukraine or through an authorized person with the appropriate powers. It is important to note that obtaining a TIN for foreigners may take up to 5-7 business days.
3. I am obtaining a TIN. After processing the documents, the tax service issues a TIN as a certificate. This document is required for any financial transactions in Ukraine.

Examples of situations where TIN is required

A TIN is required not only for employment or business purposes. Foreigners may face the need to obtain a TIN in completely unexpected situations.

For example, a foreigner temporarily residing in Ukraine may decide to buy a car or real estate. To do so, he or she will need a TIN because a notary cannot register the transaction without this code. Another example is a foreigner who wants to open a bank account in a Ukrainian bank to receive a salary or pay for services. In this case, the bank cannot issue an account without a TIN.

Liability for the absence of a TIN

Are there any sanctions for not having a TIN? Yes, not having a TIN can lead to specific difficulties:

• Inability to find a job or start a business.
• Denial of financial transactions, including the receipt of income and the conclusion of transactions.
• Problems with paying taxes and fulfilling other financial obligations to the state.

It is important to note that TIN is one of the main tools the Ukrainian tax authorities used to control foreigners' activities in the country.

Can I get a TIN remotely?

Thus, foreigners can obtain a TIN remotely through a representative or online. This greatly simplifies the process for those who cannot stay permanently in Ukraine. Remote registration requires a power of attorney for a representative who will perform all necessary actions on behalf of the foreigner.

Interestingly, Ukraine is trying to introduce more digital services that allow citizens and foreigners to receive administrative services online.

Conclusion.

Obtaining a TIN in Ukraine is necessary for foreigners wishing to work, conduct business, or carry out financial transactions legally. It is a mandatory element of the country's tax system, which allows the state to control the tax liabilities of all participants in economic relations.

Foreigners can obtain a TIN either in person or through a representative. The application process is simple but requires the right approach and collection of the necessary documents. A TIN provides access to a wide range of opportunities for foreigners in Ukraine, from employment to property acquisition and business.

Obtaining a TIN is not just a formality but an essential step towards integration into Ukrainian society and the business environment.