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Tax number in Poland for foreigners: PESEL or NIP?

By MałgorzataPublished 25 Oct 2026Updated 25 Oct 2026

Since 13 July 2025 the tax identifier of an individual who is not a registered VAT payer and does not run a business is the PESEL number, so you do not need a separate NIP. A NIP is the identifier of a person who is a VAT payer or uses a cash register, and of other entities. If you have no PESEL, you file an identification notification with the tax office.

The rule

• The tax identifier of an individual is the PESEL if they are not a registered VAT payer or do not run a business, or if they run a small “unregistered” activity under art. 5(1) of the Entrepreneurs’ Law (art. 3(1)(1) of the act on registration of taxpayers).
• If an individual in such an activity is a registered VAT payer or uses cash registers, the identifier is the NIP (art. 3(1a)).
• Other entities subject to registration use the NIP (art. 3(1)(2)).
• Where another law requires you to give a NIP, this applies only to those who have one (art. 3a).

When you need a NIP

• You start a registered business and must register for VAT or use a cash register.
• You are a payer of insurance contributions or tax as an entity, rather than an individual.
• You do not have a PESEL and an office needs a tax identifier.

How it is issued

• An identification notification is filed once with the head of the tax office (art. 5(1)). It contains your name, parents’ names, date and place of birth, sex, citizenship, address, identity document and PESEL if you have one (art. 5(2)).
• A person who is identified by PESEL does not file it (art. 5(2a)).
• The tax office issues the NIP confirmation without delay, not later than 3 days after a correct notification (art. 8b(2)).

In practice

Get your PESEL first: see how to get a PESEL. Your employer will use it for tax and ZUS. For the settlement of taxes (the annual return and any reliefs) speak to a licensed tax adviser; we do not give tax advice.

Where we help

We explain which identifier applies to you and prepare your documents. We do not give tax advice or file tax returns.

Step by step

1. Get your PESEL (automatic with registration for over 30 days).
2. Give your PESEL to your employer as your tax number.
3. Only if you start a business: ask a tax adviser or the tax office about a NIP.

Sources

• Dziennik Ustaw: Act on the rules of registration and identification of taxpayers (consolidated text 2026)
• gov.pl: Get a PESEL number (service for foreigners)
• Legal basis: Act on the rules of registration and identification of taxpayers art. 3, 3a, 5, 8b (Dz.U. 2026 item 151)

Facts checked against the official MOS portal on 25 Oct 2026. Rules and amounts change, so check the source before you act.