How to obtain a tax number for a child

It is possible to obtain registration number of the taxpayer’s account card for a child in the following way.

1.      By submitting documents to the controlling body:

According to Paragraph 70.5 Article 70 of the Tax Code of Ukraine and Paragraph 1 Section VII of the Regulation on registration of individuals in the State register of individuals – taxpayers approved by the Order of the Ministry of Finance as of 29.09.2017 № 822 (hereinafter – the Regulation № 822), an individual regardless of age (both resident and non-resident) who is not included in the State register of individuals – taxpayers (hereinafter – the State register) is obliged to personally or through a representative to submit to the relevant controlling body the registration card of individual – taxpayer in the form № 1DR (hereinafter – the Registration card № 1DR), which is simultaneously an application for registration in the State register and is obliged to present an identity document containing the necessary requisites for registration (surname, name, patronymic (if any), date of birth, place of birth, place of residence, citizenship).

Paragraph 4 Section VII of the Regulation № 822 stipulates that the Registration cards № 1DR of minors (up to 14 years old) are submitted by one of the parents (adoptive parent, guardian, custodian) in the presence of child’s birth certificate and document certifying the identity of one of the parents (adoptive parent, guardian, custodian). If the child’s birth certificate is not issued in Ukrainian language, it is necessary to submit a certified translation of such certificate in Ukrainian (returned upon presentation) and a copy in the prescribed legislative manner.

If there is a need to register minors in the State register who have been left without parental care and in respect of whom no decision has been made to establish guardianship (custody), documents for registration are submitted by representative of the guardianship authority with documentary evidence of the representative and his / her duties in the presence of birth certificate.

According to Paragraph 6 Section III of the Regulation № 822, citizens of Ukraine submit documents for registration in the State register to the controlling body at their tax address (place of residence) and those who are temporarily outside the settlement or do not have a permanent place of residence in Ukraine – to any controlling body.

Registration of individual in the State register is carried out within three working days from the date of submission of the Registration card № 1DR to the controlling body.

In case of detection of inaccurate data or mistakes in submitted Registration card № 1DR for entering the surname, name, patronymic, date or place of birth, place of residence, etc., the individual may be denied in registration (in case of inability to correct inaccurate data or mistakes in due time) or the registration period will be extended to 10 working days.

At the request of individual or his / her representative, the controlling body issues a document certifying registration in the State register (the taxpayer’s card (Annex 3)), in accordance with the procedure specified in Regulation № 822.

Document certifying registration in the State register of minors is issued to one of the parents (adoptive, guardian, custodian) in the presence of a child’s birth certificate and document certifying the identity of one of the parents (adoptive, guardian, custodian) during three working days from the date of application to the controlling body at the place of individual’s residence and may be extended up to five working days in case of application to another controlling body.

 2.      By submitting documents in the electronic form:

As of today, the Registration card № 1DR and copies of documents required for registration in the State register can be submitted electronically using the information and telecommunication system “Electronic cabinet” (cabinet.tax.gov.ua) (hereinafter – the Electronic cabinet).

Access to the Electronic cabinet is carried out at the address: http://cabinet.tax.gov.ua, as well as through the official web portal of the State Tax Service.

The Electronic Cabinet consists of two functional parts: open (public) and private (personal account). Login to the private part (personal account) of the Electronic cabinet is carried out after the user passes electronic identification online using a qualified electronic signature of any accredited key certification center – the qualified provider of electronic trust services or through the Integrated electronic identification system – id.gov.ua (MobileID and BankID).

For the taxpayer’s information support and assistance using the Electronic cabinet there is opened private part of the Electronic cabinet which contains the “Help” mode, which contains user’s instructions from each mode of the Electronic cabinet.

 3.      Within the framework of implementation of the experimental project “E-Baby”:

It is also possible to register a child in the State register within the framework of draft project to create favorable conditions for realization of child’s rights and in accordance with the Procedure for providing a comprehensive service “E-Baby”, approved by the Cabinet of Ministers of Ukraine as of 10.07.2019 № 691, in order to obtain a set of administrative services by one application, namely:

-          at the request of child’s parents or one of them to register a child in the State register during the state registration of his / her birth;

-          individuals of 14 to 18 years old who are not registered in the State register, at their request during the registration of a passport of a citizen of Ukraine for the first time.