Poland's 10-digit tax identification number — mandatory for businesses, self-employed individuals, and non-resident foreign property buyers.
The NIP — Numer Identyfikacji Podatkowej — is Poland's 10-digit tax identification number, issued by the head of the relevant tax office (naczelnik urzędu skarbowego). Every legal entity conducting economic activity in Poland requires a NIP, including companies, partnerships, sole traders, and non-profit organisations. Private individuals who are employed (but not self-employed) typically use their PESEL rather than a separate NIP for personal tax purposes.
For foreign nationals purchasing Polish real estate without being Polish residents, the NIP is the standard identifier used for the property transaction. The Polish notary preparing the deed will request your NIP number; without it, the deed cannot be executed. Apply for a NIP at the tax office (urząd skarbowy) in the jurisdiction where the property is located — bring your passport, a document proving the reason for the application (such as the CPCV or preliminary purchase agreement), and a completed NIP-7 form.
Polish companies are registered with both a NIP and a REGON (statistical number) from the National Court Register (KRS) upon company formation. The NIP is printed on all company invoices, tax declarations, and official correspondence. A company acting as a VAT payer (podatnik VAT) uses its NIP with the prefix "PL" as its EU VAT number for intra-Community transactions.
Non-resident property owners in Poland must file an annual Polish income tax return (PIT) if they receive Polish-source income (such as rental income) and use their NIP for this purpose. Polish rental income is taxable in Poland under domestic law and most bilateral tax treaties. Your Polish tax adviser or lawyer can assist with NIP registration and annual compliance.
The NIP application is free and typically processed within one business day. Once issued, the NIP is permanent and does not change. If you later become a Polish resident, you will be assigned a PESEL but retain your NIP for business purposes.
Non-resident foreign buyers use a NIP as their tax identifier for the purchase. Resident foreigners with a PESEL may use their PESEL instead. Your Polish property lawyer or notary will confirm which identifier is required for your specific situation. Apply for the NIP well in advance.
Apply at the urząd skarbowy (tax office) in the jurisdiction where the property is located, using the NIP-7 form. Your lawyer can apply on your behalf with a power of attorney. Required documents include your passport, the NIP-7 form, and evidence of the reason for the application.
The NIP is the tax identification number used for tax filings, invoices, and official dealings with tax authorities. The REGON is the statistical identification number assigned by the Central Statistical Office (GUS) upon company registration. All companies need both; individuals only need a NIP (or PESEL for employed non-business individuals).
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