Before you start

A valid residence permit if you want to register at your local tax inspection rather than the regional office
Your passport, and a certified Ukrainian translation of its data page
A legal stay — a foreigner who has overstayed the 90-in-180 short-stay limit will NOT be issued a РНОКПП
Form 1ДР, the account card, completed with your name, date and place of birth, address in Ukraine, citizenship and home-country tax number if you have one

Step-by-step

1
Apply for the РНОКПП in Dnipropetrovsk oblast
Foreigners and stateless persons submit to the regional bodies of the State Tax Service; those holding a temporary or permanent residence permit may register at the state tax inspection for the district or city matching the address on the permit. Bring the passport, the certified Ukrainian translation and the completed Form 1ДР. The oblast office publishes the current addresses and hours of its taxpayer service centres.
In personWho: You, at ДПС in Dnipropetrovsk oblastTypically a few working daysFree
2
Understand what the employer withholds
On a Ukrainian employment contract the employer withholds 18% personal income tax and 5% military levy from gross salary and pays the unified social contribution on top as an employer cost. A straightforward employee files no separate annual return — the withholding is final — but foreign-source income, rental income and capital gains must be declared.
Via employerWho: Your employerMonthly payroll23% of gross in combined PIT and levy
3
If you are on an international technical assistance project, ask about your specific treatment
This is the Dnipro-specific step. A large share of the city's foreign workforce is engaged through registered international technical assistance projects and internationally funded NGOs, and the tax and social-contribution treatment of that engagement is not the same as an ordinary employment contract. Your project administrator or the implementing organisation's finance function will know the registration; do not reason from an employee's payslip to your own position.
Via employerWho: You, with your project's finance functionBefore your first payment
4
Decide whether ФОП or Diia City applies to you
Ukraine's simplified regime for individual entrepreneurs (ФОП) taxes qualifying turnover at a low single-tax rate and is what many of Dnipro's IT contractors and freelancers use instead of employment. Diia City, created by Law No. 1667-IX in 2021, is a separate legal and tax regime for registered IT companies and the specialists they engage. Both are legitimate and both have conditions and anti-abuse rules; pay for a Ukrainian accountant rather than copy what a colleague did.
In personWho: You, with an accountantA consultation before you sign a contract, not afterAccountancy fees; far cheaper than restructuring later
5
Check your home country's rules before you assume they stop mattering
Ukraine has a wide treaty network, but tax residence is determined by days present, centre of vital interests and permanent home, not by your permit. US citizens in particular remain filing-liable wherever they live.
OnlineWho: You, with an adviser in both countriesBefore you start work

Documents you’ll need

Passport plus a certified Ukrainian translation of the data page
Residence permit, if registering at a local tax inspection
Form 1ДР (the taxpayer account card)
Proof of address in Ukraine — the register extract, or the permit itself

Things most newcomers don’t know

The military levy went from 1.5% to 5% on 1 December 2024, and a great deal of published material still says 1.5%.

A 3.5-point change in take-home pay on every hryvnia of salary. Anyone budgeting a Dnipro offer from a pre-December-2024 guide is over-estimating their net.

Source: ДПС / Law of Ukraine No. 4015-IX of 10 October 2024

The oblast is still Dnipropetrovsk, so search for the tax office under that name.

A small thing that costs people an afternoon. The city renamed in 2016; the oblast did not, and every oblast-level body — including the tax service — uses the long name.

Source: ДПС у Дніпропетровській області

Overstay the short-stay limit and you will not get a tax number at all.

The issue of the РНОКПП is tied to lawful presence. Because the tax number then gates the bank account, the licence exchange and the doctor's declaration, one immigration slip cascades into everything else.

Source: ДПС

ФОП is not a loophole an employer can simply hand you.

Structuring what is really employment as a contractor relationship is a well-known risk area and the consequences fall on both sides. It is genuinely common and genuinely policed.

Source: community-reported, confirmed as a standard Ukrainian tax-practice concern

Common mistakes to avoid

Quoting or budgeting the 1.5% military levy. It has been 5% since 1 December 2024.
Leaving the tax number until you need it — it gates the bank, the licence and the doctor.
Reasoning from an employee's position to an international-project engagement, or the reverse.
Copying a colleague's ФОП setup without advice.
Assuming a Ukrainian residence permit ends your home-country filing obligations. It does not.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.