- The individual tax number for individuals registered as VAT payers is a 12-digit number since March 9, 2020.
- For individuals who refuse a tax card number for religious reasons, the tax number includes their passport number.
- Before March 9, 2020, the individual tax number was a 10-digit number.
- The individual tax number remains unchanged for existing VAT payers, even after changes to the registration regulations.
- Laws and regulations do not have retroactive effect, so previously assigned tax numbers are not subject to change.
Source: od.tax.gov.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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