The RNOKPP is the registration number of a taxpayer’s account card: the tax number of an individual (10 digits). In everyday speech it is called the identification code, and it used to be called the IPN.
In plain words
The tax authority assigns the number when a person is entered in the State Register of Individual Taxpayers (Article 70 of the Tax Code), and it normally does not change during their life. The Code lists it among the tax numbers by which the authorities keep a record of taxpayers (Article 63.6). A sole proprietor uses the same RNOKPP: there is no separate EDRPOU code for them. People who refused the number for religious reasons have a note in their passport. Do not share the number without need: it is used in fraud schemes.
Sources
- Tax Code of Ukraine No. 2755-VI of 2 December 2010 — Arts. 63.5 – 63.6, 70 (version of 17 September 2026). Checked 14.10.2026.
Example. When you register as a sole proprietor you give your RNOKPP in the application; it then appears in your tax returns and in the details of contracts.