Tax number (ИНН)

This page is for Turkish citizens who want to obtain a tax number in Russia or find out their number. In Russia, the personal tax number is called ИНН (идентификационный номер налогоплательщика). It is issued once, used throughout Russia, and does not change even if your address or passport changes. Below you will find how to obtain an INN, the automatic registration rule in 2026, and the required documents.

• An INN is the number of your tax registration. It is issued when you are registered in the tax authorities' register of taxpayers (ЕГРН).
• It is issued once and does not change: it remains the same even if your surname, address, or passport details change.
• The tax authorities issue a registration certificate (выписка из ЕГРН) from the Unified State Register of Taxpayers (Единый государственный реестр налогоплательщиков) as the document showing your INN.
• Main situations in which an INN is required:
  • tax and insurance notifications by the employer
  • opening a bank account (the bank asks for it "if available"; see R8.2)
  • establishing an individual business (ИП); if you do not have an INN, it is issued during registration (see R9.4)
  • filing tax returns and accessing your personal tax account (see R9.1)
• Gosuslugi also lists the INN among the basic documents to be issued for foreigners.

• A new rule was added to the Tax Code by Federal Law No. 425-FZ dated November 28, 2025:
  • Gosuslugi's identity system (ЕСИА) sends the information of foreigners who have passed identity verification to the tax authorities within 1 day.
  • The tax authorities register the foreigner for tax purposes within 1 day.
• This means that if your Gosuslugi account has been verified, tax registration (and an INN) may have been created automatically in your name. Check your number first; if it does not exist, apply using the methods below.
• In cases where a work permit must be issued within a short period (for example, for highly qualified specialists), the tax authorities register the foreigner within 3 days after the work permit documents have been processed.

• Tax registration and an INN are applied for using Form 2-2-Учет (the form approved by Order No. ЕД-7-14/323@ of the tax authorities dated May 8, 2020).
• Application methods:
  • in person at any tax office that serves individuals
  • through a municipal service center (МФЦ)
  • by registered mail with return receipt
  • through the tax authorities' online service ("Application for an individual's tax registration")
  • through a representative holding a power of attorney
• When applying in person, you must present:
  • an identity document (passport)
  • a document showing your address registration in Russia; for foreigners, a migration registration document (see R2.1)
• Time limit: Within 5 days after receiving your application, the tax office registers you and, within the same period, issues a registration certificate (выписка из ЕГРН) from the register of taxpayers.
• Fee: The registration certificate showing the INN is free of charge.
• You can apply using the same methods even if you have no address, property, or vehicle in Russia.

1. First, check whether you already have an INN. Use the tax authorities' "Individual's INN information" service or try to access your personal tax account through Gosuslugi.
2. Make sure your migration registration is complete. The tax office requires your address registration.
3. Access the online service. Sign in with your email and password or with your Gosuslugi account.
4. Complete Form 2-2-Учет. Select the tax office where you will collect the registration certificate. You can find out which office serves you through the address lookup service.
5. Track the status of your application. Status information is sent to the email address you entered on the form and can also be monitored through the service.
6. Visit the tax office once. Present your passport and migration registration document and collect your registration certificate.
7. If you want to fill out the paper form and apply by mail or in person, you can download the form's PDF from the tax authorities' website.

• A foreigner who has no address, property, or vehicle in Russia and is not registered for tax for another reason may be registered at the tax office where the Russian company paying them income is located.
• This registration is based on information submitted by the company to the tax authorities. Contact the company and the tax office for information.

• Tax offices (налоговые инспекции) — any office serving individuals accepts applications.
  • Appointments: order.nalog.ru
  • Address lookup: service.nalog.ru/addrno.do
  • Tax authorities' call center: 8 800 222 22 22 (free within Russia)
• Municipal service centers (МФЦ) — applications under Form 2-2-Учет; nearest center: map.gosuslugi.ru
• Your employer — ask whether your tax registration has been completed during the work permit process.

• Applying for an INN a second time even though your Gosuslugi account is verified. Check your number first.
• Going to the tax office without a migration registration document.
• Paying an intermediary for an INN. The registration certificate is free.
• Thinking that you need a "new INN" when your passport changes. The INN does not change.
• Losing the registration certificate. You can request a new registration certificate from any tax office.

• Does it cost anything to obtain an INN? No. The registration certificate showing the INN is issued free of charge upon application.
• How long does it take to receive my INN? The tax office completes the registration and issues the document within 5 days after the application. Automatic registration based on information from Gosuslugi takes 1 day.
• If I leave Russia and return years later, do I need a new INN? No. An INN is issued once and does not change.
• Is the old "INN certificate" still issued? Today, the tax authorities issue a registration certificate (выписка из ЕГРН) from the register of taxpayers as the document showing the INN.
• Can someone else apply on my behalf? Yes, a representative holding a power of attorney compliant with Russian civil law may apply.
• Can I work without an INN? During the work permit process, tax registration is handled between the employer and official institutions. Ask your employer or the tax office whether you are tax-registered.

• Form 2-2-Учет for tax registration (PDF)
• Online tax registration application
• Individual's INN lookup
• Personal tax account (Личный кабинет)
• Tax office appointment system
• Tax office address lookup
• Tax authorities: INN guide page