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Business in Poland

Obtain a certificate of issue of a NIP number

Are you an entrepreneur and your business is participating in a tender or you are applying for a loan to expand your business? Does your business partner want to check whether the NIP number you use has actually been assigned to you (or your business)? Obtain a certificate of issue of a NIP number from the tax office. Read below how to do it.

How to proceed

This procedure can be completed:

  • at an office
  • by post

What you should know and who can use this service

What is a NIP number

A NIP number is a tax ID intended for dealing with tax authorities. The NIP number allows the tax authorities to identify the settling entities: taxpayers, payers and collectors. You must use it when you submit documents relating to the performance of tax obligations, for example, tax returns or declarations.

Check, who needs to use a NIP number (in Polish only).

Where you need to provide a NIP certificate

A NIP certificate may be required whenever your business participates in a tender or applies for a loan. Your business partner may also request that you produce your NIP certificate to check whether the NIP number you use has actually been assigned to you (or your business).

Please note! At the tax office you can also obtain information about the NIP number assigned to another entity. In the application, provide the details of the entity whose NIP number you want to verify.

If you intend to confirm the accuracy of your NIP number, use the NIP status checker tool available on the website of the Ministry of Finance.

When you should complete this procedure

At any time

Where you can complete this procedure

You can complete this procedure at:

  • Tax Offices
  • urzędy skarbowe dla największych podmiotów

You can file your application with:

  • the tax office having jurisdiction over your registered office
  • the tax office having jurisdiction over your registered office on the last day of the year (if the registered office of your company/partnership has changed)
  • any taxpayer service centre operating in each tax office (except for designated tax offices)

Taxpayer service centres cover all tax offices, excluding designated tax offices, which operate independently of the territorial coverage of the head of a given tax office. The service and support provided at the service centre consists, in particular, in accepting applications and returns, issuing certificates, and providing explanations on tax laws, including to those who intend to start a business.

If you settle with the tax office for the largest entities file an application with:

  • one of the designated tax offices in the province (if your net income is at least EUR 3 million);
  • 1st Mazovian Tax Office in Warsaw (I Mazowiecki Urząd Skarbowy w Warszawie) (if your net income is over EUR 50 million).
To find out where to complete service enter
If you are not an entrepreneur, provide place of residence.

What to do step by step

  1. Submit an application for a certificate of issue of a NIP number

Fill out the application on the NIP-5/W form and submit it in person or send it by post to the tax office of your choice.

Documents

  1. The office will issue a certificate of a NIP number to you

Collect the certificate at the tax office in person or by your attorney. If you provided a mailing address in your application, you will receive your certificate by post.

Documents

How much you will have to pay

  • PLN 21 – stamp duty for issuing the NIP number certificate

Where to pay: pay the stamp duty at the cash or to the bank account of the city/town council or municipality/commune authorities with jurisdiction over the seat of the tax office where you apply for the NIP certificate. The account number is available at the website of the city/town council or municipality/commune authorities. For instance, if you file the power of attorney with the Tax Office in Poznań, then you must pay the fee to the account of the City Council in Poznań.

  • PLN 17 – stamp duty for a special power of attorney (PPS-1) (optional)

If you act through an attorney, you must pay the fee for a power of attorney. However, powers of attorney granted to your husband, wife, children, parents, grandparents, grandchildren or siblings are free of charge.

Where to pay: stamp duty for the power of attorney must be paid to the account of the city/town council or municipality/commune authorities with jurisdiction over the seat of the office where you file the power of attorney. The account number is available at the website of the city/town council or municipality/commune authorities. For instance, if you file the power of attorney with the Tax Office in Poznań, then you must pay the fee to the account of the City Council in Poznań. 

  • PLN 0 – fee for a general power of attorney (PPO-1)

You may appoint a general attorney for all tax matters (an individual with full legal capacity; the person does not have to be an advocate, attorney-at-law, or tax advisor). Do it online at the Tax Portal. 

See the instruction on how to report a general power of attorney (PPO-1) (in Polish only).

Please note! You do not need to attach a copy of the general power of attorney – the tax office will verify the scope of the general power of attorney itself in the Central Register of General Powers of Attorney (CRPO).

Please note! If you appoint a general attorney, you do not need to additionally appoint a special attorney (PPS-1). However, if you already have more than one attorney with the same scope of authorisation, i.e., a general and special attorney to act in the same case, then you must designate one of them as your attorney for service.

Powers of attorney for tax matters – practical tips (in Polish only).

How long you will have to wait

You will receive the certificate within 7 days.

How can you appeal

If the office issues a decision refusing to issue a certificate to you, you can lodge a complaint. Lodge the complaint to the competent head of the tax administration chamber, through the tax office that issued the decision. You have 7 days to do so from the day you are served with the decision.

Read how to lodge a complaint (in Polish only).

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