NIP (Numer Identyfikacji Podatkowej) is a tax identification number assigned by the head of the tax office to taxpayers conducting business activities.
The NIP number is similar to the PESEL number, but it is for companies. Individuals who do not run a business cannot obtain it. PESEL is used by individuals for transactions with the tax office, while NIP is used by legal entities.
The taxpayer identification number NIP consists of 10 digits:
- The first three are the tax office code.
- The next six are randomly generated.
- The last is a control digit.
Is the NIP number mandatory?
In Poland, it is required for the following categories:
- Individuals who run a business.
- Individuals subject to VAT (even if they are not entrepreneurs).
- Individuals who do not identify with the PESEL number but are taxpayers under specific provisions.
- Taxpayers for insurance contributions.
- Legal entities and organizational units that are taxpayers according to other laws.
How to obtain the NIP number?
The NIP is issued by the head of the tax office. Taxpayers must submit an application to obtain the number (form NIP-7 for individuals, NIP-2 for legal entities and organizational units without legal personality) to the tax office (urząd skarbowy) at the taxpayer’s place of residence. On average, the number is issued in about 14 business days.
If you have opened a sp. z o.o. (limited liability company) in Poland, the tax number was automatically assigned to you, and there is no need to apply for it again.
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