Obtain NIP for a civil law partnership

Have you just established a civil law partnership and you want to register it? First, you need to obtain NIP and REGON number. Below you can find out how to obtain NIP for your partnership.

How to proceed

What you should know and who can use this service

If you want to conduct your business in the form of a civil-law partnership, sign with your partners a partnership agreement.  Specify in the contract the economic objective, that is to say, why you establish the partnership, your contributions and rules for the distribution of profits. Your partnership can exist provided there are at least two partners.  
 
You do not have to register your partnership in any register (e.g. National Court Register), but you need to obtain NIP and REGON numbers for your partnership.  
 
PCC from the partnership agreement 
 
The conclusion of agreement is subject to the tax on civil-law transactions (PCC).  The articles of association shall be understood as any type of instrument of incorporation. Taxation PCC is subject to the conclusion of a partnership agreement but also its amendment, provided it gives rise to an increase in the basis of assessment of that tax.  
 
In the case of partnerships for change to the contribution or increased contribution whose value leads to an increase in the assets or capital, a loan granted to the partnership by a shareholder, subsidies and donations to it by a member company of objects or property rights for unpaid use.  A partnership agreement and its amendment is subject to the tax if at the time of the company’s registered office is situated in the territory of  Poland.  
 
The tax on civil-law transactions in respect of the company amounts to 0.5 %, while the taxable amount is, when the contract is concluded -  the value of the contribution.  
 
A taxable person are partners in the civil-law partnership.  If the articles of association and any amendments to it shall be concluded in the form of a notarial deed, the notary is liable for payment of VAT.  
 
Note!  The notary as a payer is obliged to make payment of civil-law transactions subject to prior payment of tax.

When you should complete this procedure

After the conclusion of the partnership agreement before a notary, possibly after obtaining REGON number.

Where you can complete this procedure

You can complete this procedure at:

• Tax Offices

What to do step by step

1. Submit registration application NIP-2

Submit identification application NIP-2 to the tax office (on NIP-2 form) together with the partnership agreement.   
 
You can submit your identification application in paper form or send it via the Internet signed by a qualified electronic signature in accordance with the representation of the partnership. The application may be submitted by a duly authorised representative.

Documents

Time limit

After the conclusion of the partnership agreement before a notary, possibly after obtaining REGON number.

2. You will obtain confirmation of NIP assignment

You will be granted NIP immediately, at the latest within 3 days from the date of submitting the correct registration application.

After you have obtained NIP and REGON number, submit application for update of data of all civil law partnership partners entered in CEIDG.

Documents

How much you will have to pay

The service is free of charge

How long you will have to wait

How can you appeal

You can appeal against a negative decision issued by the head of the tax office. In the appeal describe what you do not agree with, what you demand and what evidence you have. Submit the appeal to the competent head of Chamber of Tax Administration through the head of the tax office that issued the negative decision.  You have 14 days from the day of receipt of the decision.

Good to know

Time limit for submitting PCC-3 declaration

Submit declaration up to 14 days from the date on which the tax liability arose.  
 
Place of submitting a declaration

You will learn about the head of the tax office to whom you will submit your tax return pursuant to Art. 12 and 13 of the PCC Act.

You can submit your tax return online.

 Registration of partnership

You do not have to register your civil law partnership in any register (e.g. National Court Register), but you need to obtain a NIP and REGON number for your partnership. In addition, all partners must be entered in the CEIDG.