NIP, or the tax identification number, is a unique identifier assigned by the tax office that makes it possible to identify taxpayers — both individuals running a business, as well as companies and other business entities. If you are setting up your own company or you are an individual who, in specific situations, must use a NIP, it is worth knowing how to obtain one and what formalities are connected with it. In this guide, we explain who needs to have a NIP, what steps you need to take to get one, and how you can check it. 

What is a NIP and what is it used for?

NIP is a unique identifier that enables tax authorities to efficiently identify taxpayers, tax remitters, and tax collectors. It was introduced into the Polish legal system under the Act on the rules for registration and identification of taxpayers and tax remitters. A NIP is assigned only once — for the entire period of running a business or for life in the case of individuals. 

The tax identification number consists of 10 digits. The first three indicate the tax office code, the next six are assigned randomly, and the last digit is the so-called check digit, calculated according to a special algorithm.

Every Polish taxpayer who has a NIP is required to use it in tax documents and to provide it at the request of banks, tax authorities, the Supreme Audit Office, or state administration bodies. 

The difference between NIP and REGON

REGON is an identification number in the National Official Business Register, assigned by Statistics Poland, and is used to identify an entity for statistical purposes. 

The key difference is that REGON cannot serve as a tax identifier. Under Polish tax regulations, the only official tax identifiers in Poland are NIP, for entrepreneurs and business entities, and PESEL, for individuals who do not run a business and are not registered VAT taxpayers.

Who needs to have a NIP?

The NIP number is a tax identifier used by both individuals and business entities. Whether you need one depends on your taxpayer status and the type of activity you carry out. 

Individuals running a business

Every individual setting up a business must have a tax identification number (NIP), which is used for tax settlements, issuing invoices, and keeping accounting records. This number is assigned during business registration in the Central Register and Information on Business Activity (CEIDG) and remains unchanged throughout the entire period of running the company.

Entrepreneurs are required to use their NIP in all tax documents, such as VAT returns, annual tax returns, or sales invoices. It is also worth remembering that a NIP may be required by banks, financial institutions, and other entities in business relations.

Legal persons and organizational units

A NIP is also mandatory for legal persons, such as foundations, associations, limited liability companies, and joint-stock companies, as well as organizational units without legal personality, such as registered partnerships, professional partnerships, limited partnerships, or limited joint-stock partnerships that are treated as taxpayers under tax regulations.

Individuals who do not run a business

Currently, individuals included in the PESEL register do not need to apply for a NIP unless specific regulations require it. A NIP is mandatory for people who do not have a PESEL number but are payers of social security or health insurance contributions. 

In addition, all taxpayers registered as active VAT taxpayers must use a NIP in transactions related to tax on goods and services. It is worth adding that until 2012, NIP numbers were assigned to all taxpayers. Today, having one is required only in specific cases.

Civil partnerships and other forms of business

In the case of a civil partnership, a separate NIP is assigned to the partnership itself, but each partner must also have their own NIP. A special type of taxpayer is a VAT group, which exists only for VAT settlement purposes and is formed by entities linked financially, economically, and organizationally. 

How to apply for a NIP number?

Obtaining a NIP is a one-time process and is completely free of charge. Depending on the taxpayer’s status and business form, the registration procedure may differ.

People who are starting a business obtain a NIP based on the CEIDG-1 form submitted during company registration. There is therefore no need to submit a separate application to the tax office.

Entities that are not subject to CEIDG registration are required to submit an additional NIP-7 identification form to the head of the tax office. In the case of legal persons or organizational units without legal personality, obtaining a NIP requires submitting a NIP-2 application to the tax office competent for income tax purposes.

First-time NIP application – required documents

To obtain a NIP, you need to submit the appropriate form together with the required documents. Depending on the situation, the following may be necessary: 

For entrepreneurs who do not want to register their company at their home address, a virtual address for company registration can be a convenient solution. This service allows official business registration, making it easier to complete tax formalities, including obtaining a NIP number. Regardless of the form of business, it is worth remembering the obligation to use a NIP in tax settlements and business communication.

Procedure for people setting up a business

As mentioned earlier, for individuals starting a business registered in CEIDG, the procedure is as simple as possible. The basis for assigning a NIP is the application for entry of a sole proprietorship, which is then automatically sent to the tax office. 

Procedure for people who do not run a business

In the case of individuals who do not run a business or who carry out activity not covered by CEIDG registration, obtaining a NIP requires submitting a NIP-7 application to the tax office competent for their place of residence.

Deadlines for processing a NIP application

Under the regulations, the head of the tax office is required to assign a NIP within a maximum of 3 business days from the moment of receiving a complete and correctly filled identification application.

Where and how can you submit a NIP application?

You can submit a NIP application in several ways: by visiting the tax office in person, by post, or electronically using online forms. 

Applying through CEIDG when setting up a business

If an individual who does not yet have a NIP submits an application for entry in CEIDG, the tax identification number is assigned automatically based on the submitted CEIDG-1 application. However, if the individual already has a NIP when registering a business, that number also becomes the tax identification number of the business. The office does not assign a new number. 

Submitting an application at the tax office

The identification application for assigning a NIP should be submitted to the tax office competent for the place of residence, in the case of individuals, or the company’s registered office, in the case of legal persons. The application may be submitted in person, by traditional post, or through a representative acting under a power of attorney.

Submitting a NIP application electronically

It is also possible to submit an application for a NIP online. To complete this formality online, you need to log in to the Tax Portal of the Ministry of Finance, which requires a qualified electronic signature. 

Necessary forms: NIP-2, NIP-7, NIP-8

Registration forms can be downloaded at the Taxpayer Service Room or from the Ministry of Finance website. Available options include: 

How can you check your NIP?

The fastest way to check a NIP is to use the online service made available in 2015 by the Ministry of Finance: NIP status check. It allows you to quickly verify the legal status of any tax identification number — both for an entrepreneur and for an individual. You can use it on the official NIP status search page by entering the NIP you want to verify.

Certificate of NIP assignment – when is it needed?

A certificate of NIP assignment may be needed in various situations, for example when taking part in a tender, applying for a business loan, or at the request of a contractor who wants to verify the correctness of the number assigned to the company. This document is issued by the head of the tax office and serves as confirmation of the official assignment of a NIP. 

Obtaining the certificate is free of charge if you download the electronic version through the e-Tax Office service. If the certificate is to be issued in paper form, a stamp duty of PLN 21 applies. 

Ewa Rogoż

Ewa Rogoż is an experienced coworking pioneer in Wrocław and the founder of IdeaPlace – the first professional coworking space in Lower Silesia. Her dedication to business development and support for entrepreneurs led to the creation of an inspiring space in the heart of the city. Ewa not only creates coworking spaces for freelancers but also micro-offices for small teams, thereby supporting diverse business initiatives in the region.