Friday, 14 October 2022 14:46

Vat number Poland

Vat Number in Poland Vat Number in Poland pixabay

The Polish Tax Identification Number (NIP for short) is a ten-digit code that allows identification of all taxpayers in Poland.

Vat number Poland is assigned by the head of the tax office. This popular tax identifier allows tax authorities to identify taxpayers, payers and collectors. The NIP is mandatorily assigned to every taxpayer who conducts business. The Polish tax identification number consists of 10 digits and is unique for each taxpayer. The correct NIP format for a Polish taxpayer gives the country code + NIP (without gaps, dashes or dots), so it looks like this: PL1234567890. 

Vat Number in Poland

Vat Number in Poland is a tax identifier that can be held by both non-business taxpayers and entrepreneurs. However, after a change in the law, the obligation to use it mainly applies to entrepreneurs. It is also assigned to legal entities that are listed in the KRS register. The number is assigned when the payer registers himself as a VAT taxpayer on the standard VAT-R form.

The Taxpayer Identification Number Law forces taxpayers to list their TIN (or PESEL in the case of non-business persons) on documents relating to tax liabilities and non-tax dues collected by customs and tax authorities.

The correctness of the tax identification number can be checked at the tax office that issued it. For this purpose, you need to submit a corresponding application. However, the regulations do not regulate whether this application must be submitted in person or can be sent, for example, by traditional mail.

VAT registration in Poland

The identification application is submitted to the tax office (it is not possible to send it virtually through the e-Declarations system). Confirmation of the NIP is issued no later than 3 days after the tax office receives the identification application.

Not every individual is required to have a vat number Poland. If he or she is not engaged in business or is not a VAT payer, the PESEL number already in his or her possession will suffice. A certificate of a Vat number Poland may be needed, for example, when a company takes part in a tender or when applying for a loan to expand or start a business. To obtain a Polish NIP, one must file an identification declaration on the NIP-7 form.

An individual who starts a business (registered in the CEIDG system) submits an identification application for a NIP in the application for registration of a sole proprietorship. This notification is automatically sent to the appropriate tax office. A natural person who conducts unregistered business activity submits an identification notification on the NIP-7 form to the head of the tax office with jurisdiction over his place of residence. Entrepreneurs and payers are obliged to make an identification notification no later than the deadline for filing the first declaration, return, information or statement, or together with the first payment of tax or advance tax payment. VAT number Poland is a basic for all persons, who conduct their small or medium businesses in Poland.