What is the difference between TIN, EDRPOU, RNOKPP and DRFOU?

What is the difference between IPN, EDRPOU, RNOKPP and DRFO: which numbers sole proprietors and legal entities need

For an entrepreneur, the main distinction is as follows: a sole proprietor is identified primarily by their RNOKPP, not by an EDRPOU code. Registering a person as a sole proprietor does not create a new separate tax number for that person. If a sole proprietor becomes a VAT payer, an additional VAT payer IPN is assigned. A legal entity has an EDRPOU code and, if registered as a VAT payer, also has a separate VAT payer IPN.

DRFO and EDRPOU are names of state registers, not interchangeable names for tax numbers. RNOKPP is the number of an individual in the tax registration system, the EDRPOU code identifies a legal entity, and IPN is specifically required for VAT purposes. Confusing these concepts most often leads to errors in contracts, invoices, tax invoices and accounting software settings.

What is RNOKPP

RNOKPP — Registration Number of the Taxpayer’s Account Card. It is assigned to an individual after registration in the State Register of Individual Taxpayers.

RNOKPP consists of 10 digits. It belongs to the individual, not to their business activity. Therefore, when a person registers as a sole proprietor, they continue to use the same RNOKPP. State registration as a sole proprietor does not create a separate «sole proprietor code».

For example, if an individual has RNOKPP 1234567890, this number is not replaced with another one after state registration as a sole proprietor. It is used as the entrepreneur’s tax number wherever the relevant form or document requires an RNOKPP.

RNOKPP is assigned once. A change of surname, first name, residential address or other personal data does not in itself result in a new number. When data changes, the individual must update the information in DRFO. The State Tax Service requires this to be done within one month from the date of the change by submitting Form No. 5DR.

What is DRFO and why DRFO is not a tax number

DRFO — State Register of Individual Taxpayers.

This is an information system used by the State Tax Service to keep records of individuals. Information about an individual is entered into this register, and an RNOKPP is assigned to their account card. The Tax Code expressly provides for registration of individuals with the tax authorities by entering information about them into DRFO.

Therefore, the correct distinction is:

• DRFO — the state register;

• RNOKPP — the number of a specific individual whose information is contained in this register.

The abbreviation «DRFOU» is sometimes found in unofficial texts, but the Tax Code and Ministry of Finance Regulation No. 822 use the name «State Register of Individual Taxpayers» and the abbreviation «DRFO».

How to obtain an RNOKPP

An individual who has not yet been registered in DRFO submits an account card using Form No. 1DR. It also serves as the registration application.

For a citizen of Ukraine, data from an identity document is used, including:

• surname, first name and patronymic, if any;

• date and place of birth;

• place of residence;

• citizenship.

The application may be submitted in person, through a representative in cases provided for by law, and through the Electronic Cabinet together with scanned documents.

The standard registration period in DRFO is three business days from the date Form No. 1DR is submitted. If errors or inaccurate information are found in the documents, the period may be extended in cases provided for by the Regulation.

Registration is confirmed by a taxpayer card containing the RNOKPP. The law also allows the number to be confirmed by information entered into the person’s relevant document in accordance with the established procedure.

RNOKPP for a child

An RNOKPP may be assigned regardless of age. For a young child, documents are submitted by one of the parents or another legal representative in accordance with Regulation No. 822.

For a child under 14 years of age, or a person aged 14 to 18 who has not yet received a Ukrainian citizen’s passport for the first time, a birth certificate and the legal representative’s documents are used, among other documents. For foreign documents, a duly certified translation into Ukrainian is required in cases provided for by the Regulation.

What to do when a surname, address or other data changes

If information entered in the account card has changed, an application using Form No. 5DR must be submitted.

The obligation to notify the State Tax Service arises, in particular, when the surname, place of residence or details of an identity document change. The deadline is one month from the date of the change.

The RNOKPP itself does not change because of a change of surname or address: the information associated with that number is updated.

For a sole proprietor, this is important not only for personal tax registration. A discrepancy between the entrepreneur’s current data and the details entered in accounting or payment documents may cause problems with taxpayer identification, document generation and the operation of electronic services.

Can a person refuse an RNOKPP for religious reasons

Yes. The Tax Code provides a special procedure for Ukrainian citizens who, because of their religious beliefs, refuse to accept an RNOKPP and officially notify the tax authority.

Such persons are recorded in a separate DRFO register by surname, first name, patronymic if any, and passport series and/or number.

To formalize the refusal, a notification using Form No. 1P is submitted and the documents specified by Regulation No. 822 are presented.

This does not mean that the person ceases to be registered for tax purposes altogether. The method of identification changes: passport details are used instead of the RNOKPP in the manner prescribed by law.

What is IPN

The abbreviation IPN is often used colloquially to refer to any «tax number». As a result, it is regularly confused with RNOKPP.

Under the current VAT regulations, IPN is the Individual Tax Number of a VAT payer. The Tax Code provides that a person registering as a VAT payer is assigned an individual tax number.

Therefore, the mere fact that a person has become a sole proprietor does not mean that they automatically receive a separate VAT payer IPN. It is assigned when the entrepreneur registers as a VAT payer.

For businesses, the scheme is as follows:

How many digits does the IPN of a sole proprietor who is a VAT payer contain

For individuals registered as VAT payers under the current rules, the IPN is a 12-digit numerical number:

• digits 1–10 — RNOKPP;

• digits 11–12 — check digits.

For a sole proprietor who has officially refused an RNOKPP for religious reasons and is registered using passport details, the first ten digits are generated according to the special rules of Regulation No. 1130.

This algorithm has applied to registration of individuals — sole proprietors as VAT payers since 9 March 2020. If an individual was assigned a VAT payer IPN before the rules changed, the State Tax Service explains that the previously assigned number is not replaced solely because the algorithm changed.

A legal entity that is a VAT payer also has a separate VAT payer IPN. It should not be substituted with the EDRPOU code: these are different details serving different purposes.

What the VAT payer IPN is used for

IPN is used primarily for VAT accounting. In particular, it is a required detail of tax invoices and adjustment calculations and is used to identify a registered VAT payer.

Therefore, the «IPN» field in a tax invoice should not automatically be filled with the entrepreneur’s RNOKPP. The IPN assigned upon VAT registration must be used.

If a sole proprietor is not registered as a VAT payer, there is no basis for identifying themselves as a VAT payer merely because they have an RNOKPP.

The practical clarification of the State Tax Service expressly confirms this: for an individual who is a VAT payer, the IPN is a separate number, and its formation is regulated by Ministry of Finance Regulation No. 1130.

What is EDRPOU

EDRPOU — Unified State Register of Enterprises and Organizations of Ukraine.

Under the Regulation approved by Resolution No. 118 of the Cabinet of Ministers of Ukraine, EDRPOU is an automated system for collecting, accumulating and processing data on legal entities and their separate subdivisions.

When business documents refer to the «EDRPOU of an enterprise», they usually mean the EDRPOU code — the identification code of a legal entity. For legal entities, it is an 8-digit code.

A sole proprietor does not receive an EDRPOU code as a legal entity because a sole proprietor remains an individual. For tax identification, the RNOKPP is used or, in the special case of refusal for religious reasons, passport details.

Regulatory documents make this distinction expressly: for persons included in EDRPOU, the tax identifier is the EDRPOU code, while for individuals the RNOKPP or an alternative method of registration provided by law is used.

EDRPOU and EDR — are different registers

Another common mistake is to equate EDRPOU with the Unified State Register of Legal Entities, Individual Entrepreneurs and Public Organizations, abbreviated as EDR.

These are different information systems.

EDRPOU covers legal entities and the relevant separate subdivisions and operates in accordance with the Regulation approved by Resolution No. 118 of the Cabinet of Ministers of Ukraine.

EDR of legal entities, sole proprietors and public organizations operates in accordance with Law No. 755-IV. It contains registration information about legal entities and sole proprietors. Law No. 755-IV, as currently in force, determines the procedure for state registration and obtaining information from this register.

Therefore, an entrepreneur usually obtains an extract from EDR, rather than an «extract from EDRPOU» in the sense of a document confirming state registration of a sole proprietor or company.

Is it necessary to obtain an EDRPOU code separately after registering a company

For ordinary state registration of a legal entity, an entrepreneur does not need to undergo another separate procedure at the Ministry of Justice after registering the company solely to «obtain an EDRPOU code».

State registration of a legal entity is carried out under Law No. 755-IV, and the necessary information is transferred between state information systems in accordance with the established procedure. The legal entity’s code is subsequently used for its identification.

At the same time, it is important not to confuse the powers of state authorities: the Ministry of Justice ensures the operation of the EDR of legal entities, sole proprietors and public organizations, while EDRPOU is a separate state register of enterprises and organizations.

Which number a sole proprietor should specify and which number a legal entity should specify

For most business situations, the following rule can be used:

At the same time, the specific set of details always depends on the document. Not every contract, invoice or primary document has the same set of mandatory fields, so the name of the field in the form should be read literally: «EDRPOU code», «RNOKPP», «tax number» and «VAT payer IPN» are not interchangeable designations.

Tax number — is a broader concept than RNOKPP

Tax legislation uses the general concept of a taxpayer’s tax number.

Depending on the category of taxpayer, it may be:

• the RNOKPP of an individual;

• the EDRPOU code of a person included in EDRPOU;

• a registration or record number assigned by the tax authority to certain categories of taxpayers for whom this is provided by Registration Procedure No. 1588;

• under a special procedure — the passport details of an individual who has officially refused an RNOKPP because of religious beliefs.

This distinction is important, for example, when a statutory form specifies not «EDRPOU» or «RNOKPP» specifically, but the general field «tax number».

Where entrepreneurs most often need RNOKPP, EDRPOU and IPN

These details are used depending on the taxpayer’s status and the specific transaction, including:

• for tax registration and filing reports;

• for state registration and interaction with state information systems;

• when opening and servicing bank accounts, where the relevant number is required to identify the customer;

• in contracts, invoices, delivery notes and other documents if the law, document form or agreement between the parties requires the relevant detail;

• in tax invoices and adjustment calculations — for VAT payers;

• in inventory accounting documents where a regulation requires identification details of the supplier or recipient.

For example, in State Tax Service clarifications concerning inventory accounting, an RNOKPP is used for an individual sole proprietor, while an EDRPOU code is used for a legal entity. This clearly demonstrates that the law does not consider these two numbers interchangeable.

Can an RNOKPP be used to check a person’s «reliability»

RNOKPP is not a universal public number for checking an individual. It is information associated with a specific person, and information from DRFO is provided in accordance with the procedure established by tax legislation.

Therefore, RNOKPP should not be regarded as an equivalent of an open business search for a legal entity.

To verify a counterparty that is a legal entity or sole proprietor, official EDR information is primarily used. If VAT payer status is relevant to the transaction, it should be checked using official State Tax Service data rather than drawing conclusions solely from the number format.

The most common mistakes involving IPN, RNOKPP and EDRPOU

Mistake 1. Assuming that every sole proprietor has a separate entrepreneur IPN.
A sole proprietor uses their RNOKPP. A separate IPN is assigned to them as a VAT payer after the relevant registration.

Mistake 2. Specifying an EDRPOU code for a sole proprietor.
A sole proprietor is not a legal entity. Their RNOKPP or passport details provided for by law are used.

Mistake 3. Treating the RNOKPP and VAT payer IPN as the same number.
Under the current procedure for registering an individual as a VAT payer, these are two different details: RNOKPP has 10 digits, while the new VAT payer IPN has 12.

Mistake 4. Calling DRFO a code.
DRFO is a register. The individual’s code is the RNOKPP.

Mistake 5. Confusing EDRPOU with the EDR of legal entities and sole proprietors.
These are different state information systems.

Mistake 6. Automatically entering the same number into every field of accounting software.
If a field is intended for a VAT payer IPN, the assigned VAT number must be entered there. If the field is intended for an EDRPOU code — the legal entity’s code must be entered. If it is intended for RNOKPP — the individual’s number must be entered.

How to store EDRPOU and IPN in Torgsoft and automatically insert details into documents

In Torgsoft, company details can be stored centrally so that they do not have to be entered manually each time documents are prepared. The company settings contain separate fields, including «Taxpayer EDRPOU» and «Individual Tax Number». When generating documents, the software can use the details of the selected company and, with certain settings, the data of the relevant accounting center.

In particular, when working with invoices, Torgsoft can insert the EDRPOU code and other details from the selected company card. The mechanisms for generating printed data include logic for selecting the «EDRPOU (IPN)» value: the company’s data is used first, and if the relevant field is not completed, the software may use the details of the accounting center according to the settings. This makes it possible to manage several companies or retail outlets, but requires the details of each entity to be completed correctly.

For VAT payers, Torgsoft also supports work with tax invoices: they can be generated when goods are sold or when trading with an invoice being issued. The software supports accounting for consolidated tax invoices and saving the relevant documents in XML. Before using these functions, make sure that the card of the specific company contains its current EDRPOU code and, if it is a VAT payer, the correct VAT payer IPN.

In brief: which code an entrepreneur should use

A sole proprietor who is not a VAT payer has an RNOKPP. A sole proprietor — VAT payer has an RNOKPP plus a separate VAT payer IPN. A legal entity has an EDRPOU code, while a legal entity — VAT payer additionally has a VAT payer IPN.

DRFO is not a number; it is the register of individual taxpayers. EDRPOU is also the name of a register, although in ordinary document circulation the word «EDRPOU» is often used as shorthand for the 8-digit code of a legal entity.

If a document has separate fields for «RNOKPP», «EDRPOU code» and «IPN», they should not be filled with the same number. The choice of number depends on who the taxpayer is and whether they are registered as a VAT payer.

Official sources

1. Tax Code of Ukraine dated 02.12.2010 No. 2755-VI — Articles 63 and 70 concerning tax registration of individuals and DRFO; Article 183, in particular paragraph 183.18, concerning assignment of an IPN to a VAT payer.
   Tax Code of Ukraine No. 2755-VI — official text

2. Order of the Ministry of Finance of Ukraine dated 29.09.2017 No. 822 «On Approval of the Regulation on Registration of Individuals in the State Register of Individual Taxpayers» — Sections III, VII, VIII and IX; Forms No. 1DR, No. 1P and No. 5DR.
   Regulation on registration of individuals in DRFO, Order No. 822

3. Order of the Ministry of Finance of Ukraine dated 14.11.2014 No. 1130 «On Approval of the Regulation on Registration of Value Added Tax Payers» — paragraph 1.6 concerning IPNs of VAT payers.
   Regulation on registration of VAT payers, Order No. 1130

4. Resolution of the Cabinet of Ministers of Ukraine dated 22.01.1996 No. 118 «On the Establishment of the Unified State Register of Enterprises and Organizations of Ukraine» — Regulation on EDRPOU.
   Cabinet of Ministers Resolution No. 118 and Regulation on EDRPOU

5. Law of Ukraine dated 15.05.2003 No. 755-IV «On State Registration of Legal Entities, Individual Entrepreneurs and Public Organizations» — Article 1 and provisions concerning EDR and state registration.
   Law of Ukraine No. 755-IV — official text

6. Order of the Ministry of Finance of Ukraine dated 09.12.2011 No. 1588 «On Approval of the Procedure for Registration of Taxpayers and Fee Payers» — Section II concerning tax numbers and registration (record) numbers of certain categories of taxpayers.
   Procedure for registration of taxpayers and fee payers No. 1588

7. State Tax Service of Ukraine — «Registration of Individuals in the State Register of Individual Taxpayers» — procedure for submitting Form No. 1DR and the registration period.
   Official State Tax Service clarification on obtaining an RNOKPP

8. Public Information and Reference Resource of the State Tax Service — clarification regarding the 12-digit IPN of individuals — VAT payers and the specifics of numbers assigned before 09.03.2020.
   Official State Tax Service clarification on the VAT payer IPN