Lost Your Taxpayer ID Card: How to Replace It in 2026

Losing your taxpayer ID card doesn’t necessarily mean you’ve lost your RNOKPP. This article explains how to reissue the document in 2026, whether you must request a paper replacement, and what to do if you’ve lost your passport along with the card.

What Exactly Is Lost: The RNOKPP or the Taxpayer Card

When a person says they’ve losttheir “identification code” or RNO-KPP, they’re actually referring to the loss of the document that contains that number. The taxpayer identification number itself does not disappear due to the loss or damage of the document.

The RNOKPP is the number under which an individual is registered in the State Register of Individual Taxpayers. The taxpayer identification card, on the other hand, is a document certifying that the person is registered in this register and containing their RNOKPP. This distinction stems from Article 70 of the Tax Code and the Regulations on the Registration of Individuals in the State Register: the tax authority issues an individual a document that specifies their registration number.

As a general rule, the RNO-KPP is assigned to an individual only once and remains valid for their entire life. The number does not change due to a change in last name, place of residence, or citizenship.

An exception is possible if, after the RNO-KPP has been assigned, the tax authority discovers violations or inaccuracies specifically related to the number’s generation. Following an audit, the tax authority may change such an RNO-KPP.

There is no need to update old documents containing the so-called “identification number” that were issued before the current terminology of the Tax Code was introduced. The law recognizes such documents as valid.

A separate system applies to individuals who, due to religious beliefs, have refused to obtain an RNOKPP and have officially notified the tax authority of this decision. They are registered by their last name, first name, and patronymic, as well as by the series and number of their passport booklet or by their ID card number.

How to Replace a Taxpayer Card If You Still Have Your Passport

If a taxpayer card is lost or damaged, you must submit Form No. 5DR to the State Tax Service to obtain a replacement. This can be done in person, through a representative, or electronically. Officially, it is called an application to make changes to the State Register of Individual Taxpayers; however, this form is also used to reissue a card after it has been lost or damaged.

When applying in person, you must present an identity document along with the application and confirm your declared or registered place of residence. A passport booklet may serve as such a document. An ID card holder may need an extract from the local community registry. For an internally displaced person, the document confirming their status and actual displacement is an IDP certificate. The original documents are returned to the applicant after verification.

Current Regulation No. 822 stipulates that Form No. 5DR must be submitted in person or through a representative to the tax authority at the place of residence. If the place of residence has changed, you may apply to the tax office at the new address or to any branch of the State Tax Service. At the same time, the State Tax Service’s official website provides a more detailed explanation: it states that a paper Application No. 5DR may be submitted at your tax address or to any tax authority.

A representative may also file the application. To do so, the representative must present:

• a document proving their identity;
• the identity document of the person on whose behalf they are acting, or a clear copy thereof;
• a notarized power of attorney.

The taxpayer ID card must be issued within three business days from the date of application. If a person does not have a permanent place of residence in Ukraine or is temporarily outside their place of residence and applies to a different tax authority, the deadline may be extended to five business days. This service is free of charge.

To receive the completed card, you must present a document proving your identity.

Is a paper card required, and how does the e-Taxpayer Card work?

If a taxpayer card is lost, it is not mandatory to replace it in paper form. A Ukrainian citizen can obtain the card in electronic form. It has the same legal validity as the paper version and can be presented without additionally showing a paper document.

The taxpayer identification number (RNOKPP) can be verified not only by the taxpayer card. RNOKPP information entered in a Ukrainian citizen’s passport or birth certificate also serves as such verification. The individual chooses which of these documents to present.

The e-Card is generated as an electronic document with a unique QR code. This code can be used to verify its validity and cross-check the information with the State Register of Individual Taxpayers. The E-Card is valid only if it contains a QR code. This also applies if a person has downloaded and printed it.

If an individual has an E-Card, Application No. 5DR can be submitted via the “Dii” app without visiting the tax office. The service is available to Ukrainian citizens aged 14 and older who have an RNOKPP and, in the “Diya” app, an ID card or a foreign passport. Information about the declared or registered place of residence is also required for registration.

In the app, open “Services,” select “Tax Services” and “Taxpayer e-Card,” verify your contact information and the application, and sign it using “Diya.Sign.” Once the application is processed, the e-Taxpayer Card can be downloaded in “Dii.” According to the Ministry of Digital Transformation, this takes place within 24 hours. When an e-Taxpayer Card is requested, the tax authority also verifies the person’s personal data in the registry and updates it if necessary.

What to Do If You Lose Your Passport Along With Your Card

If a person has lost their Ukrainian passport or had it stolen along with their taxpayer card, they must first apply for a new passport. Only then can they reapply for a taxpayer card.

To obtain a replacement for a lost or stolen passport, you can contact a branch of the State Migration Service, a Center for Administrative Services (CNAU) that issues biometric documents, or a “Passport Service” center. You are not required to apply at your registered place of residence. If your passport was stolen in Ukraine, you must also provide an extract from the Unified Register of Pre-trial Investigations.

However, a lost taxpayer ID card does not prevent you from obtaining a new passport. Therefore, you do not need to replace it before applying to the migration service.

A new passport is issued under the standard procedure within 20 business days, and under the expedited procedure within seven business days. As of September 2026, the administrative fee is 618 and 988 hryvnias, respectively.

After receiving a new passport, a person may submit Form No. 5DR to reapply for a taxpayer ID card.

How to Replace a Child’s Taxpayer Card

If a taxpayer ID card for a child under 14 has been lost or damaged, Form No. 5DR must be submitted by one of the parents or another legal representative. The same procedure applies to adolescents aged 14 to 18 who have not yet received their first Ukrainian passport.

To file the application, you will need:

• a document proving the applicant’s identity;
• the child’s birth certificate;
• a document confirming the place of residence of one of the parents—an extract from the territorial community registry, a passport booklet, or a temporary Ukrainian citizen’s ID.

An extract confirming the child’s own place of residence is required if the child’s registered or declared place of residence differs from that of the parents.

If a teenager between the ages of 14 and 18 already has a Ukrainian passport, they may submit Application No. 5DR on their own behalf. One of the parents or another legal representative may also do so.

One of the parents may also submit Application No. 5DR for the child electronically—through the State Tax Service’s Electronic Portal. To apply for an e-Taxpayer Card through the “Diya” app, only the mother or father may use the service: this option is not available in the app for a guardian or other legal representative. For children aged 14 and older, an ID card is required, and the child’s birth certificate must be reflected in the “Diya” app.

How to renew a card if the person is abroad

As of September 6, 2026, the functionality for submitting Application No. 5DR through the “e-Consul” system to make changes to the State Register is still under development. Therefore, this method is not yet available for reissuing a lost or damaged card.

Application No. 5DR can be submitted through a representative in Ukraine or mailed directly to the State Tax Service of Ukraine. A legible copy of an identity document must be attached to the application. The applicant’s signature on Form No. 5DR must be certified in accordance with the procedure established by law. As a general rule, documents issued by a foreign country in a foreign language must be properly certified and translated into Ukrainian, unless an international treaty of Ukraine provides otherwise.

It is not necessary to pick up the paper card in Ukraine. The applicant may submit a written request to the State Tax Service asking it to send the card to a Ukrainian embassy or consulate at their place of stay or directly to the address they specify abroad. The request must specify which of these delivery methods the applicant chooses.
 

Олег Пархітько