How to Get a Tax ID Number for a Child Abroad

Due to the full-scale war, many Ukrainian families have ended up abroad, and some have even been forced to live apart. But even from a distance, parents still have to file paperwork for their children. Here’s how to obtain a tax ID number for a child without traveling to Ukraine.

What Is an RNOKPP and Why Does a Child Need It?

The RNOKPP is the taxpayer registration number, commonly referred to as a tax number or identification code. It’s not just adults who need it. A child may need an RNOKPP to:

• receiving services and social benefits;
• opening bank accounts;
• processing banking, property, inheritance, and other documents in Ukraine.

The RNO-KPP is usually assigned once and is used permanently thereafter.

How to Apply

To register a child in the State Register of Individuals—Taxpayers, you must submit a registration form (Form No. 1DR). This form also serves as the registration application. You can submit it in several ways:

1. In person at the tax office. The application is submitted by one of the parents or the child’s legal representative who is in Ukraine. A legal representative may be, for example, an adoptive parent or a guardian.
2. Through an authorized representative. A father, mother, or legal representative may authorize another person—such as a grandmother, grandfather, other relative, or attorney—to submit the documents on their behalf. This requires a notarized power of attorney. The representative must also provide their own identification, the applicant’s identification or a clear copy of it, as well as the original and a copy of the power of attorney.
3. Online. The registration card can be submitted through the Electronic Cabinet or the Diya portal. To submit through the Electronic Cabinet, you must attach electronic copies of the documents to the application and sign it with a qualified electronic signature.
4. By mail. The completed registration form and copies of the documents should be sent to the address of the State Tax Service of Ukraine. The signature on the application must be certified in accordance with the procedure established by law.

What documents are required

To obtain an RNOKPP for a child under 14 years of age, one of the parents or a legal representative must submit:

• the child’s birth certificate;
• a document proving the identity of the parent or legal guardian submitting the application;
• if necessary, a document confirming the declared or registered place of residence.

If the parents or one of the parents were foreign nationals or stateless persons on the date of the child’s birth, a certificate confirming the child’s registration as a citizen of Ukraine must also be submitted.

An adoptive parent must also submit a court decision on adoption, and a guardian must submit a decision establishing guardianship.

If the birth certificate or other document is issued in a foreign language, a certified translation into Ukrainian must be provided. Documents issued by foreign authorities must also be properly certified, unless otherwise provided by Ukraine’s international treaties.

What to Consider If the Child Is Between 14 and 18 Years Old

Once a child turns 14, the application process depends on whether they have a Ukrainian passport.

If the teenager has already received a passport, they can fill out Form No. 1DR on their own. While abroad, the teenager can mail the application to the State Tax Service of Ukraine, enclosing a copy of their passport. The signature on the application must be properly certified.

One of the parents may also fill out the application on behalf of the teenager. In this case, the following must be attached:

• a copy of the teenager’s passport, or if they do not yet have a passport, a copy of their birth certificate;
• a copy of a document proving the identity of one of the parents;
• a copy of a document confirming the place of residence of one of the parents.

A minor who has not yet received a passport and does not have an RNO-KPP can use the ID-14 comprehensive service. It allows the minor to simultaneously obtain their first ID card and register in the State Register of Individuals—Taxpayers. In this case, there is no need to submit Form No. 1DR separately to the tax office.

How to Receive the Final Document

The taxpayer ID card can be:

• be sent to the address abroad specified by the applicant;
• be delivered to a Ukrainian diplomatic mission abroad at the child’s place of residence;
• be issued to an authorized representative with a notarized power of attorney.

Therefore, residing abroad does not prevent you from obtaining a Ukrainian tax ID number for your child. The key is to choose the correct method of submitting the application, prepare the necessary documents, and properly certify the signature and translations.
 

Олег Пархітько