Identify the number the form actually requests
A request for a Ukrainian company’s “tax ID” can refer to different identifiers. Read the full field label before entering a value: it may ask for the company’s registration code, its individual VAT number, or personal details of an authorised signatory. A director’s own tax number does not become the company’s identifier because the director signs its documents.
The company code and a personal RNOKPP
Taxpayer Accounting Procedure No. 1588 treats the EDRPOU identification code of a resident legal entity entered in that register as its tax number. The procedure also provides tax-authority account numbers for certain other categories. A non-resident or a special contractual arrangement may therefore need a different account reference.
RNOKPP is the tax-registration number of a natural person. The informal abbreviation “IPN” is sometimes used for it, but an application for an individual’s tax card does not register a legal entity or supply its company code.
A separate identifier for VAT
An individual VAT number is assigned when the person or entity is registered as a VAT payer. VAT Registration Regulation No. 1130 provides a 12-digit number for legal entities and permanent establishments. It is used in VAT-related documents and remains with the VAT payer until that registration is cancelled.
Having an EDRPOU code does not, by itself, prove VAT registration. When completing a VAT invoice or checking a business partner, verify the relevant VAT-registration information rather than replacing the VAT number with the company code.
A practical check before signing
- Confirm which applicant and which field the form concerns.
- Compare the legal name and registration code with the company’s documents or the appropriate Unified State Register information.
- Where VAT is involved, use the official State Tax Service registration services and check the relevant status and date.
- Resolve discrepancies with the tax authority or the body receiving the document before submitting it.
Can the signatory’s number be used instead?
Use personal identifiers only in fields that expressly request the natural person’s details. Keep company and VAT identifiers in their respective fields.
For a business-register document, see the Unified State Register extract procedure. The separate RNOKPP guide explains personal tax-number applications.
“Receiver tax ID” in an international form
Interpret this field using the form’s instructions and recipient type. For an individual in Ukraine it usually means the RNOKPP; for an ordinary Ukrainian legal entity it means the identifier under the taxpayer-registration rules, including its EDRPOU code. If the field specifically says “VAT number”, check the registered VAT payer’s number instead. A director’s personal number does not replace the company’s identifier.
For delivery or customs forms, first check whether the field is required and which country and recipient it concerns. Match it to the recipient’s records. An invented number, passport number or someone else’s code is not a substitute for a missing tax ID. Resolve format problems with the operator or tax authority before sending.
Legal Entity Identifier registration
An LEI is a 20-character alphanumeric identifier for a legal entity in the global LEI system. It is distinct from a Ukrainian EDRPOU or VAT number and does not arise automatically from ordinary company registration.
If your transaction requires one, use GLEIF’s official issuer finder. Select the jurisdiction and an issuer accredited for it. The issuer verifies reference data and registers the identifier; check fees and renewal conditions with that issuer. Match an existing record to the entity and status in the Global LEI Index. A CNAP is not a universal LEI-issuing office.
A certificate of Ukrainian tax residence is also a separate State Tax Service document, not another name for an individual tax number.