Who should have NIP, how to obtain it and how to report changes

Since the beginning of 2012 natural persons who do not run a business or are not registered VAT payers or are not liable for taxes or social security or health insurance contributions only use the PESEL number, which is the identification number of the citizen in contacts with the tax office. As an entrepreneur, you will most often use the Tax Identification Number (NIP). Below you will find information on how to make a NIP request and update your data.

In accordance with Polish tax regulations, natural persons, legal persons and organisational units without legal personality, which on the basis of separate acts (e. g. on social insurance) are payers, tax payers or social and health insurance contributions payers, are subject to the recording obligation. This also applies to VAT payers (even if they are not entrepreneurs).

This means that even if you are not a registered entrepreneur but you pay contributions yourself (as a payer) to the Social Insurance Institution, you will have to make an identification application (in order to obtain Tax Identification Number (NIP) or an update application (so that - if you already have Tax Identification Number (NIP), you will need to notify possible changes in the data covered by your application). This applies, inter alia, to partners in a registered partnership, limited partnership, partnership, limited joint-stock partnership who in accordance with insurance regulations, are the payers of insurance contributions.

Natural persons

  • NIP identification application and data update in case of sole traders 

Registration

A natural person who is an entrepreneur running business activity in his own name (sole tradership) does not have to separately submit tax identification applications to the tax office. This application shall be submitted at the same time as an application for entry in the Central Register and Information on Economic Activity

Modification of data

Update application, i. e. updating the data covered by an identification application is also made by submitting changes to CEIDG. See more about changes in CEIDG.

Liquidation of activity

In the case of discontinuation of operations, the updated NIP application is made by the declaration of discontinuation of operations in CEIDG.

  • Identification application of Tax Identification Number (NIP) and updating of data in the case of an entrepreneur conducting business activity in the form of a civil partnership

Registration

The identification application NIP shall be submitted by civil law partners as part of the application for the entry with CEIDG.

Modification of data

Update notification (information on data change) is also submitted as part of an application for change of entry in the CEIDG.

NOTE! The name of a shareholder appearing in the name of a civil law partnership shall be changed independently from the shareholder's request for entry into CEIDG by submitting an updated  NIP-2 to the tax office.

NOTE! NIP of a civil law partnership is a number completely different from the NIP of individual partners of the company.

Liquidation of activity

In the event of liquidation of the business activity, shareholders submit an update notification as part of an application to delete the entry in CEIDG.

NOTE! Liquidation of the activities of a civil law partnership is carried out independently (from the shareholders' application for entry into the CEIDG) by submitting an update notification NIP-2 to the tax office.

NOTE! In addition to the activities related to tax records (companies and partners), the termination of activity should be reported to the REGON register.

  • NIP identification notification and updating of data in the case of persons who are not entrepreneurs but who do business under their own name (e. g. bailiffs)

Registration

The identification application is submitted on the NIP-7 form to the competent tax office.

Modification of data

The update notification is submitted in the NIP-7 form (also applies to a personal bank account or one related to the business activity).

Liquidation of activity

Closure of business is reported on the NIP-7 form in the competent tax office.

  • Identification NIP application and updating of data in the case of persons who are not entrepreneurs and who conduct their activity only in the form of a registered partnership, a limited partnership, a partnership, a limited joint-stock partnership.

Registration

Notification Shareholders submit identification declaration directly to the tax office on the NIP-7 form only if the partner pays social or health insurance contributions (is a ZUS payer). Otherwise, he does not submit any NIP application.


Modification of data

If the partner's identifier is NIP, the change in the data concerning e. g. the address of their place of residence or personal bank account number shareholders update individually at the tax office on NIP-7 form.
The shareholders update the address of their place of residence or personal bank account number individually at the tax office on the tax identification number NIP-7 form.

However, if the partner's identifier is a PESEL number, the change of the address of the place of residence or personal bank account may be made on the ZAP-3 form at any tax office.

Liquidation of activities

Liquidation of the company's activity, in a situation where the shareholder's identification number was NIP of the shareholder after the company's activity was terminated, which will no longer be the payer (without updating in the tax office) is the PESEL number.

Legal persons

  • Identification declaration and updating of data in case of taxpayers entered in the National Court Register


Identification declaration with respect to

  • basic data - data included in the application for entry in the National Court Register - on this application submitted to the registry court,
  • supplementary data - other recording data (for tax records, GUS and ZUS) - on a NIP-8 application submitted to the tax office.

Notification for updating with respect to

  • basic data - upon an application for entry in the National Court Register submitted to the registry court,
  • supplementary data - on a NIP-8 declaration to the tax office.

The liquidation of the activity is carried out on the application for entry in the National Court Register filed with the registry court.

  • Identification NIP notification and updating of data in the case of taxpayers (organisational units) who are not subject to entry in the National Court Register, e. g. civil law partnership.

The identification declaration is submitted on the NIP-2 form to the competent tax office.

The update notification is submitted on the NIP-2 form (e. g. change of registered office, change of bank account related to business activity, change of name, including in connection with change of shareholder's name).

Liquidation of the business is reported on the NIP-2 form at the relevant tax office.

NOTE! NIP of a civil law partnership is a number completely different from the NIP of individual partners of the company.

 

Jurisdiction of the head of the tax office and time limits for submitting the application

Identification application

Taxable persons subject to VAT shall submit their identification declaration to the head of the tax office competent for goods and services tax before the first transaction subject to VAT is carried out; however, natural persons are obliged to make such a declaration only in the case of VAT-R registration declaration.

Taxpayers who are taxpayers of income tax shall submit the identification declaration to the head of the tax office competent in income tax matters, not later than within the period provided for the submission of the first tax return, statement, information or statement, or together with making the first tax payment or tax advance payment.

Insurance contribution payers, who are neither payers nor taxpayers, shall submit an identification declaration to the head of the tax office competent for the place of residence or registered office of the payer; in other cases, the head of the tax office shall be the head of the Second Tax Office Warszawa-śródmieście, not later than within the deadlines provided for in separate regulations concerning the deadlines for reporting to social security or health insurance.

Update notification

The above mentioned entities are obliged to update the data covered by the identification application to the above mentioned heads of tax offices, not later than within 7 days from the date on which the data change occurred.

Life situations

  • The Tax Identification Number (NIP) is also an identifier for entrepreneurs who have suspended business activity.
  • If you have ceased your business activity, but you submit a statement in the following year on the income earned as part of the discontinued activity, in this declaration you indicate your NIP.
  • If you are not running a business and you want to e. g. enter a partnership (if you are a ZUS payer for your own contributions you must have a tax identification number (NIP), it is best to check with your tax office whether you are required to report your tax identification number (NIP). In some cases (e. g. if you have previously had a NIP as a VAT payer), such notification will not be required. See the interpretation 

Sending applications to the tax office

You can send your application in the traditional way to the tax office. You can also send it electronically via the e-Declaration system or through the tax portal.

If you make NIP-7, NIP-8 or NIP-2 applications online, they must have the corresponding electronic signatures.

The head of the tax office shall issue the tax identification number confirmation without delay, not later than within 3 days from the date of receipt of the correct identification declaration. For entities entered in the CEIDG or the National Court Register, a confirmation of NIP registration is the disclosure of this identifier in CEIDG or in the National Court Register (KRS).

Legal basis

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