National Identification and Tax Numbers in Poland (PESEL & NIP)
In Poland, natural persons and business entities are identified by two primary numerical systems: the PESEL number and the NIP number. These identifiers are essential for legal residence, employment, tax settlements, and accessing public services. For foreign nationals, the type of number required depends on their legal status, employment type, and whether they conduct business activities.
The PESEL Number
The PESEL (Powszechny Elektroniczny System Ewidencji Ludności) is an 11-digit permanent identification number assigned to natural persons. It serves as the primary identifier for individuals in their interactions with the healthcare system (NFZ), banks, schools, and the tax office for those who do not run a business.
Structure of the PESEL Number
The PESEL number is unique and encodes specific personal data. The first six digits represent the date of birth, while the subsequent digits indicate a serial number, the individual's gender, and a control digit.
[Image of the structure of a PESEL number in Poland]Obtaining a PESEL Number
As of 2026, there are two primary pathways for a foreigner to obtain a PESEL number:
- Ex officio (Automatic): When a foreigner registers their temporary or permanent residence (meldunek) for a stay of more than 30 days, a PESEL number is assigned automatically by the municipal office.
- By Application: If a foreigner cannot register their residence but requires a PESEL for specific legal reasons (e.g., for tax purposes or to set up a Trusted Profile), they must submit a formal application to any municipal office (Urząd Gminy/Miasta).
The application must specify the "factual legal basis"—the specific Polish law that requires the individual to have a PESEL number. Common bases include the Act on Principles of Registration and Identification of Taxpayers or the Population Registration Act.
The NIP Number
The NIP (Numer Identyfikacji Podatkowej) is a 10-digit tax identification number. While the PESEL is used by most employees, the NIP is mandatory for entities and individuals who are taxpayers of Value Added Tax (VAT) or who carry out business activities.
| Feature | PESEL | NIP |
|---|---|---|
| Number of Digits | 11 | 10 |
| Primary Users | Individuals (employees, students) | Businesses, VAT payers, self-employed |
| Issuing Authority | Municipal Office (Urząd Gminy) | Tax Office (Urząd Skarbowy) |
| Mandatory for Taxes | Yes (for non-business income) | Yes (for business/VAT purposes) |
Foreigners starting a sole proprietorship (jednoosobowa działalność gospodarcza) must apply for a NIP through the CEIDG registration process. Individuals who are not business owners but are required by a tax office to have a NIP must file form NIP-7 at their local tax office.
2026 Procedural Updates
Effective January 1, 2026, new administrative regulations have modified the application process for identification numbers. Foreign nationals who do not yet have a PESEL and are completing their initial residence registration or applying for a number are now required to appear in person at the city hall or municipal office. This requirement aims to verify identity and biometric data where applicable. While proxies may still assist with the preparation of documents, they can no longer replace the applicant for the final submission of a first-time PESEL application or initial address registration.
Practical Handling and Requirements
When applying for either number, foreigners must provide a valid identity document (usually a passport or a national ID card for EU citizens). If the application is based on specific employment, a copy of the employment contract may be requested to confirm the legal basis. For NIP applications, a Polish address for service is required.
Both PESEL and NIP are issued free of charge. The processing time for a PESEL is often immediate or takes a few business days, while a NIP is typically issued within 3 to 14 days, depending on the workload of the local Tax Office.
Limitations and Uncertainties
Holding a PESEL or NIP number does not automatically grant a right to reside or work in Poland; these numbers are strictly for identification and tax purposes. Furthermore, the PESEL number assigned to certain groups, such as Ukrainian citizens under temporary protection (PESEL UKR), follows different procedures and carries specific annotations in the central register.
If an individual changes their personal data (e.g., surname after marriage) or their primary identity document, they are legally obliged to update their records in the PESEL or NIP register within a specified period, typically 7 to 30 days depending on the type of change.
Official Resources
For official forms and detailed legal provisions, visit the following government portals: