NIP is a polish tax identyfication number (pol. numer identyfikacji podatkowej). Every entity that pays taxes in Poland needs to have a tax identyfication number.

If you are a natural persons who has a PESEL number and you:

  • do not conduct your own business,
  • are not a registered VAT tax (goods and services) payer,
  • are not a tax payer in general,
  • are not a payer of social security contributions,
  • are not a payer of health insurance,

– then your tax identyfication number is your PESEL number and you are not obliged to submit an application for being granted NIP identification number.

Otherwise, you are obliged to submit an NIP-7 application in tax office in order to obtain a NIP number. When you register your own business in Poland, the NIP number will be assigned to you automatically.

A natural person who uses NIP number must, within 7 days from the date on which the data covered by the identification application was changed, update it (by submitting an update application).

More information about taxpayers’ registration you can find here.