Application concerning supplementary data in the National Court Register (NIP-8)

Do you want to register or have just registered a company in the National Court Register? If yes, remember to inform the tax office of the so-called supplementary data, such as your business address and bank account numbers. Read below to find out how to do that.

How to proceed

What you should know and who can use this service

Basic and supplementary data

When you register with the National Court Register (e.g. a partnership or a capital company), your application contains only basic data. They are enough to register the company and automatically assign you a Tax Identification Number (NIP) and a Business Statistical Number (REGON).

However, for full registration as a taxable person or taxpayer, as well as for official statistics, you need to provide the so-called supplementary data. This is additional information such as the bank account number or the place of business activity.

You should submit this information to the tax office on the NIP-8 form. Then, the tax office will transfer the data on your behalf to the Statistics Poland (GUS) and the Social Insurance Institution (ZUS).

Please note that it is your responsibility to provide supplementary data of your company.

What should be included in the application to provide supplementary data

In your application provide, among other things

• for the tax office:
  • abbreviated name (business name),
  • list of bank accounts,
  • addresses of the places of business,
  • the details of the entity keeping your accounts, including its NIP number,
  • address of the place where the accounting records are held,
  • contact details,
  • data concerning individual partners, including their tax identifiers (if you run a commercial partnership)
• for the Statistics Poland (GUS):
  • the expected number of employees,
  • the form of ownership based on the percentage of ownership in the total capital value,
  • the total agricultural area of the holdings and the utilised agricultural area,
  • contact details (e.g. telephone, e-mail, website address)
• for the Social Insurance Institution:
  • the abbreviated name of the payer,
  • the date on which the obligation to pay social security contributions arises,
  • list of bank accounts,
  • correspondence address,
  • business address,
  • data relating to individual partners (if you run a commercial partnership)

Please remember to include the PKD Code (Polish Classification of Business Activity, PKD) for your main business activity. You can check PKD codes in the search engine for PKD Codes.

Obligation to update your data

Use the NIP-8 form also when you want to update the data included in it, e.g. concerning your company.

You must do this within 7 days from the date of the change in the data.

If you do not submit an application to provide supplementary data or to update your data within the time limit, you will be subject to a fine.

When you should complete this procedure

Submit the NIP-8 form within:

• 21 days from the date the company is entered in the National Court Register
• 7 days from the start date of your business activity - if you intend to pay social security contributions (e.g. if you wish to open a branch in Poland as a foreign entrepreneur)

Where you can complete this procedure

You can complete this procedure at:

• Tax Offices
• urzędy skarbowe dla największych podmiotów

What to do step by step

1. Submit the NIP-8 form

Documents

Time limit

Submit the NIP-8 form within:

• 21 days from the date the company is entered in the National Court Register
• 7 days from the start date of your business activity - if you intend to pay social security contributions (e.g. if you wish to open a branch in Poland as a foreign entrepreneur)

How much you will have to pay

PLN 0 - no fee for submitting the NIP-8 form

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

If you act through an attorney-in-fact, you must pay for the power of attorney. You will not pay for the power of attorney granted to your husband, wife, children, parents, grandparents, grandchildren or siblings.

Pay the fee to the account of the city/town/gmina office competent for the seat of the tax office where you file the power of attorney (check the account number on the website of the city/town/gmina office). For instance if you submit the power of attorney to the Tax Office in Poznań, the fee should be paid to the account of the City Office for Poznań.

You may appoint a general attorney-in-fact for all tax-related matters (a natural person with legal capacity - this does not have to be a lawyer, a legal counsel or a tax advisor). You can complete this through the Tax Portal.

Read the instructions on how to submit a general power of attorney PPO-1.

Please note! You do not have to enclose a copy of the general power of attorney - the tax office will verify its scope in the Central Register of General Powers of Attorney (CRPO).

If you appoint a general attorney-in-fact, you do not need to additionally appoint a special attorney-in-fact (PPS-1). However, if you have more than one attorney-in-fact with the same scope of authority, that is a general attorney-in-fact and a special attorney-in-fact for the same matter, indicate one of them as the person authorised to accept service.

How long you will have to wait

Good to know

In your application, please remember to include the PKD Code (Polish Classification of Business Activity, PKD) for your main business activity.