diff --git a/pkg/owner/id.go b/pkg/owner/id.go
new file mode 100644
index 0000000..d00cd9e
--- /dev/null
+++ b/pkg/owner/id.go
@@ -0,0 +1,52 @@
+package owner
+
+import (
+	"crypto/sha256"
+
+	"github.com/nspcc-dev/neofs-api-go/pkg/refs"
+	refsV2 "github.com/nspcc-dev/neofs-api-go/v2/refs"
+	"github.com/pkg/errors"
+)
+
+// ID represents owner identifier that
+// supports different type of values.
+type ID struct {
+	val []byte
+}
+
+// SetNeo3Wallet sets owner identifier value to NEO3 wallet address.
+func (id *ID) SetNeo3Wallet(v *refs.NEO3Wallet) {
+	if id != nil {
+		id.val = v.Bytes()
+	}
+}
+
+// ToV2 returns the v2 owner ID message.
+func (id *ID) ToV2() *refsV2.OwnerID {
+	if id != nil {
+		idV2 := new(refsV2.OwnerID)
+		idV2.SetValue(id.val)
+
+		return idV2
+	}
+
+	return nil
+}
+
+func IDFromV2(idV2 *refsV2.OwnerID) (*ID, error) {
+	if idV2 == nil {
+		return nil, nil
+	}
+
+	val := idV2.GetValue()
+	if ln := len(val); ln != 25 {
+		return nil, errors.Errorf(
+			"could not convert %T to %T: expected length %d, received %d",
+			idV2, (*ID)(nil), sha256.Size, ln,
+		)
+	}
+
+	return &ID{
+		val: val,
+	}, nil
+}
diff --git a/pkg/owner/id_test.go b/pkg/owner/id_test.go
new file mode 100644
index 0000000..56c39a6
--- /dev/null
+++ b/pkg/owner/id_test.go
@@ -0,0 +1,27 @@
+package owner
+
+import (
+	"crypto/rand"
+	"testing"
+
+	"github.com/nspcc-dev/neofs-api-go/pkg/refs"
+	"github.com/stretchr/testify/require"
+)
+
+func TestIDV2(t *testing.T) {
+	id := new(ID)
+
+	wallet := new(refs.NEO3Wallet)
+
+	_, err := rand.Read(wallet.Bytes())
+	require.NoError(t, err)
+
+	id.SetNeo3Wallet(wallet)
+
+	idV2 := id.ToV2()
+
+	id2, err := IDFromV2(idV2)
+	require.NoError(t, err)
+
+	require.Equal(t, id, id2)
+}