Every taxpayer, whether an ordinary worker, a sole proprietor, or a legal entity, must have an appropriate registration number for tax accounting with the State Tax Service (STS). However, considering the legislation amendments regarding the definition of such codes, let’s clarify all the differences for personal awareness.

What is the difference between TIN, EDRPOU, RNOKPP, and DRFOU, and when and why are they needed?

What is DRFOU?

Since 1994, Ukraine has had the State Register of Individuals, known as DRFO. This register was established to maintain state records of all citizens who are taxpayers. In other words, every person who has a taxable object or tax obligations must register with DRFO and be accounted for.

An individual receives a registration number of the taxpayer’s card. This code is also mandatory for enterprises of all forms of ownership, institutions, and organizations that receive income from their activities and pay taxes on it.

The STS registers citizens in the DRFO at their permanent place of residence. The basis for this is the registration card form No. 1DR. The citizen signs the document and submits it to the tax office.

What is needed for registration in DRFO?

To register, a Ukrainian citizen needs to present their passport to the tax office for verification of the following data:

• surname, first name, and patronymic,

• date of birth,

• place of birth and residence.

Next, you need to fill out the registration card form No. 1DR. The document can be obtained at the tax office or downloaded in electronic form from the official STSU website.

After successful registration, the individual receives a document with the indicated taxpayer’s card number. Until February 21, 2002, this document was called the taxpayer’s identification number certificate. Now it is simply the taxpayer’s registration card.

The card with the individual registration number for a minor is obtained by their parents.

In case of any changes in the registration data, the individual must notify the tax office within one month. 

If an individual refuses the code due to religious beliefs, their data will be entered into a separate state register with their passport number.

Are TIN and RNOKPP the same or different codes?

TIN is a unique identification number, a taxpayer identification number. This code is assigned to each sole proprietor or legal entity.

RNOKPP is the registration number of a citizen’s taxpayer card.

These codes are often confused, but it is important to remember that starting from January 1, 2023, changes were made to the Tax Code to facilitate the identification of sole proprietors and legal entities.

Therefore, RNOKPP is currently assigned by the tax authorities to all citizens, i.e., individuals. All other taxpayers engaged in entrepreneurial activities receive a TIN.

It is important to understand the clear difference between these codes to avoid mistakes when filling out accounting documents or registering in any state register.

Key differences between RNOKPP and TIN

To avoid confusion, remember:

• TIN is provided by the tax authority to each legal entity, while RNOKPP is given to individuals;

• The TIN code consists of 12 digits, while RNOKPP consists of 10;

• Sole proprietors must have two codes — RNOKPP and TIN;

• The first 7 digits of the TIN must correspond to the company’s EDRPOU number.

RNOKPP does not change throughout life. Information related to this number is stored in the state register archive for 75 years after the taxpayer’s death.

Citizens use this code in the social and economic spheres, as well as when applying for a job. Its presence allows a person to receive various state benefits, social payments, including pensions, salaries, purchase housing, obtain loans, etc.

When will RNOKPP and TIN be needed?

These codes will be required in the following cases:

• When applying for and receiving social benefits;

• In financial transactions subject to taxation;

• When opening bank accounts, applying for loans, etc.;

• For admission to an educational institution or opening a company;

• For making transactions with a notary;

• For identifying entrepreneur payments to the tax authorities;

• When applying for a job, etc.

Thus, with such a code, one can obtain useful information about a person or company from the state register and learn about their reliability.

What is EDRPOU?

EDRPOU is the Unified State Register, which stores all the necessary information about companies and organizations registered in Ukraine. Obtaining this code is carried out in accordance with Regulation No. 499.

This code is unique for each company and is issued to all enterprises without exception. Thanks to the data entered into the Unified State Register, the tax authorities can monitor and verify organizations' compliance with tax regulations.

How to obtain the EDRPOU code?

To obtain the EDRPOU code, you must register the company in the state register. This register is maintained by the Ministry of Justice of Ukraine.

To obtain the code, you need to submit an appropriate application. The document must include information about the company, including:

• name of the organization,

• legal and physical address,

• types of activities,

• information about founders and directors.

The obtained EDRPOU code will then be used in all company documents and reports related to its main activities.

How to obtain an extract from the EDRPOU register?

An extract from the register is an official document. It contains all the data about the legal entity. You can obtain an extract from the register for the current year in the following ways:

1. Through the open data internet resource. Go to data.gov.ua. In the search bar, type “EDRPOU Register.” From the list, select “EDRPOU — register of legal entities and sole proprietors.” Then choose the information you are interested in and go to another tab.

2. By applying to the Ministry of Justice. To do this, you need to write an appropriate application requesting an extract from the EDRPOU register and specify the year for which you need such a document.

3. Through the “Diia” service center.

To check information about a company using the EDRPOU code, you can visit the Ministry of Justice website. You can also find out about tax debts on the website of the State Fiscal Service.