What the certificate confirms
A certificate of Ukrainian tax residence confirms the relevant resident status, including for applying a double-taxation treaty. It is different from an RNOKPP tax-number card, a tax-clearance certificate or an immigration residence permit. A Ukrainian passport or taxpayer number alone does not replace an assessment of tax residence.
The State Tax Service’s 23 October 2026 explanation covers individuals. Residence is assessed under Tax Code paragraph 14.1.213 and the relevant treaty. This general guide does not determine the status of a person living in two countries.
Prepare the application
Use the form under Finance Ministry Order 248 of 19 August 2022. Prepare your name in Ukrainian and English, tax number or the prescribed passport details where the official RNOKPP exemption applies, address, citizenship, destination country, relevant year and basis for Ukrainian residence.
Supporting residence or border-crossing evidence may be added where necessary. A self-written “resident certificate” is not the application. If a foreign authority requires its own special form, check the tax authority’s certification procedure beforehand.
Where and how to apply
Normally apply to the tax authority for your tax address. Individuals temporarily outside their home locality or without a permanent residence can approach any tax authority under the applicable exception. Do not assume every CNAP issues this certificate.
Apply personally, by post or through the taxpayer’s Electronic Cabinet. The 9 February 2026 official instructions describe authentication with a qualified signature or Diia.Signature and creating F1308202 under “Введення звітності”. Check the year, country and submission acknowledgement. Specify whether you require the certificate electronically or on paper.
Processing and use abroad
Issue is free, with a period of up to 10 calendar days from application registration. A refusal is possible where residence criteria, authority to apply or information matching cannot be established. Read the tax authority’s response and reasons rather than treating dispatch as approval.
Translation and apostille requirements are separate and depend on the destination and recipient. Free certificate issue does not mean every later certification is free. Ask the receiving authority what it needs before ordering additional services.