What is NIP and when does a foreigner need it in 2026?
NIP is the Tax Identification Number used in contacts with the Polish tax administration. A foreigner needs a NIP primarily when conducting business activities, settling VAT, or not being included in the PESEL register.
NIP vs. PESEL – basic rules of the tax identifier
The Act on the principles of records and identification of taxpayers indicates that natural persons with a PESEL number who do not conduct business and are not active VAT payers use PESEL as their identifier. Other entities – including those conducting business, registered for VAT, or not covered by the PESEL register – must use NIP.
For you, this means a simple rule. If you are solely an employee and have a PESEL, you use PESEL. If you run a company, have been registered for VAT, or cannot obtain a PESEL, you enter the NIP area.
When will the identifier be PESEL and when NIP?
- PESEL – when you are a natural person, have been assigned a PESEL, do not conduct business, and do not settle VAT.
- NIP – when you conduct business activities, are an active VAT payer, or do not appear in the PESEL register.
- Details result from the Act on the records and identification of taxpayers and explanations from the tax administration.
Can a foreigner without PESEL get a NIP in Poland?
Yes, a foreigner without PESEL can obtain a NIP if it is not possible to obtain a PESEL number and they must settle taxes in Poland. This mainly applies to short stays, non-residents, and persons who conduct business or are VAT payers without an entry in the PESEL register.
When does the office require PESEL first?
If you live in Poland for more than 30 days or have tax residence, the office usually expects you to obtain a PESEL first. You can do this through registration of residence (zameldowanie) or by applying for a PESEL for tax purposes at the commune office (gmina), according to the instructions on gov.pl.
The official instruction “Get a PESEL number for foreigners” describes how to submit an application in the commune competent for the place of stay or the employer’s seat. The service is free and also available via a proxy.
When does the NIP path for a foreigner without PESEL make sense?
NIP is appropriate when you have no legal basis to obtain a PESEL or stay in Poland for a short time. A typical example is a contract for a few weeks, being posted to work in another country, or a mandate contract without the intention of permanent residence in Poland.
In such a situation, you can submit the NIP-7 application without PESEL, indicating a foreign residential address and a Polish correspondence address. Many officials still prefer PESEL, but regulations allow NIP for persons not included in the PESEL register.
On what legal basis is NIP assigned to a foreigner?
NIP is assigned based on the Act on the principles of records and identification of taxpayers and the Tax Ordinance. The technical details of assigning the number are described in the regulations of the Minister of Finance and NIP-7 forms.
Act on records and identification of taxpayers
The Act indicates to whom NIP is assigned and for whom PESEL is sufficient. It also emphasizes the obligation to provide the identifier on all tax documents.
You can find the text of the Act in ISAP and in discussions on the biznes.gov.pl website. There, the administration explains that the identifier must be on declarations, applications, and letters addressed to offices.
NIP-7 form as an identification application
The NIP-7 form serves natural persons who must have a NIP but are not entered into CEIDG (Central Register and Information on Economic Activity). It is also filled out by natural persons without PESEL who must be identified by the Polish tax office.
The instruction for filling out NIP-7 indicates that fields regarding PESEL are filled out only if the number exists. If you do not have a PESEL, you provide data from your passport, residential address, and correspondence address instead.
How to get a NIP for a foreigner without PESEL step by step in 2026?
The procedure for obtaining a NIP in 2026 for a foreigner without PESEL is quite predictable. You submit the NIP-7 form to the competent tax office, attach a copy of your passport and any attachments confirming your connection with Poland.
Step 1 – check if you definitely cannot obtain PESEL
First, check if you have an obligation or right to PESEL, because since 2021 the administration prefers this number for persons settling PIT. In the commune, you can submit an application for PESEL for tax purposes if the tax office requires this number.
Only when the commune refuses or when you do not meet the requirements, the NIP path becomes realistic. It is good to have a written confirmation of PESEL refusal, as it facilitates conversations with the tax office.
Step 2 – prepare the NIP-7 form
You can download the NIP-7 form from the podatki.gov.pl website or get it at any tax office. You fill it out in Polish, in block letters, preferably on a computer.
- In part A, you enter the purpose of the submission – “identification submission” (zgłoszenie identyfikacyjne).
- In part B, you provide personal data from the passport, citizenship, and residential address abroad.
- In part B.3, you enter a Polish correspondence address, often the address of the employer or accounting office.
Step 3 – gather required documents
Attach a copy of your identity document to the NIP-7 application, and sometimes also documents confirming the title to stay or work. An employer or accounting office can prepare a letter explaining why you need a NIP instead of a PESEL.
If you conduct business activity, additional documents will be useful: company deed, KRS extract, or entry in a foreign register. At Progress Holding, we standardly prepare a full package of attachments, tailored to your situation.
Step 4 – submit the application to the competent tax office
You submit the application in person, through a proxy, or by registered mail. In 2026, most offices also accept NIP-7 applications in electronic form if you have a qualified signature or a trusted profile.
For residents, the application goes to the office competent for the place of residence. For non-residents, the tax office competent in matters of taxation of foreign persons is used.
Step 5 – receive the decision and NIP number
Offices usually assign a NIP within a few to several business days. You will receive the number in the form of a letter sent to the correspondence address indicated in the NIP-7 form.
From this moment, you provide the NIP number in all tax declarations and letters addressed to Polish authorities. It is worth giving a copy of the letter to the employer, accounting department, and keeping it in personal documentation.
What documents must a foreigner without PESEL prepare for the NIP-7 application?
The list of documents depends on whether you are an employee, an entrepreneur, or a board member. Usually, a passport, a correctly filled NIP-7, and a document confirming the connection with Poland are sufficient.
Basic documents
- Valid passport or residence card, with data consistent with NIP-7.
- NIP-7 form signed by you or a proxy.
- PPS-1 power of attorney, if the application is submitted by a proxy, and proof of stamp duty payment.
Additional documents depending on the situation
- Employment contract or mandate contract with a Polish employer.
- Company deed, KRS extract, or foreign register extract if you run a company.
- Confirmation of registration of residence or a statement about the inability to obtain PESEL if the commune refused to assign it.
Table: which documents for which situation?
| Foreigner’s situation | Most important documents | Additional notes |
|---|---|---|
| Employee on a short contract, no PESEL | Passport, NIP-7, employment or mandate contract | Employer’s address as correspondence address in Poland |
| Non-resident posted by a foreign company | Passport, NIP-7, posting documents, foreign company data | Office competent in matters of taxation of foreign persons |
| Partner or board member of an LLC (Sp. z o.o.) | Passport, NIP-7, KRS extract, company deed | Data for CRBR and tax statements are often required |
| Person planning business activity in Poland | Passport, NIP-7, draft agreement, address data | NIP can be assigned together with the registration of the business or company |
At Progress Holding, we compile the entire package of documents for a specific tax office. Thanks to this, you minimize the risk of calls to supplement deficiencies or rejection of the application due to formal errors.
Where to submit an application for NIP as a foreigner without PESEL?
The place of submitting the application depends on your tax residence and whether you have a residential address in Poland. For residents, the “ordinary” tax office is appropriate, and for many non-residents – a special office for taxation of foreign persons.
Tax resident in Poland
If your center of life interests is Poland or you stay here for more than 183 days a year, you are treated as a tax resident. Then you submit NIP-7 to the tax office competent for your place of residence.
You can find the list of offices and their territorial competence on the website of the Ministry of Finance and the National Revenue Administration. You can check addresses in the tax office search engine.
Non-resident and persons without a place of residence in Poland
If you do not have a place of residence in Poland, you can use the office competent in matters of taxation of foreign persons. One such tax office has been designated in each voivodeship.
Additionally, a letter from the Minister of Finance indicates that for foreign persons without a place of residence in Poland, the Second Tax Office Warszawa-Śródmieście may be appropriate. This path is often used for contracts with large companies or universities.
If you do not want to analyze regulations on the competence of offices, you can outsource it to us. At Progress Holding, we determine the appropriate office for you and prepare the form with the correct indication of the authority.
How do PESEL and NIP affect employment, business, and tax settlements of a foreigner?
The identification number is needed not only for submitting the declaration itself but also for settlements with the employer, ZUS (Social Insurance Institution), and the bank. In 2026, HR and payroll systems and offices are strongly linked to the correct identifier.
NIP vs. employment and PIT forms
The employer must indicate your tax identifier in PIT-11 and other information. For several years, the administration has emphasized that for employees living in Poland, the appropriate identifier is PESEL, not NIP.
However, if you cannot obtain a PESEL, the employer will use the NIP assigned based on NIP-7. In practice, however, more and more offices expect that ultimately a foreigner living in Poland will apply for a PESEL for tax purposes.
NIP vs. business activity and VAT
If you run a sole proprietorship or are a partner in a partnership, NIP will be your identifier regardless of PESEL. You also use NIP when registering for VAT, JPK_VAT submissions, and on the white list of VAT taxpayers.
For limited liability companies (sp. z o.o.), the company’s NIP is assigned automatically upon registration in the KRS. Often, an additional NIP is assigned for board members if they perform various tax roles in Poland.
What to do after obtaining PESEL when you already have a NIP?
If you later obtain a PESEL, you must inform the tax office about it. You do this through an update notification, most often on the ZAP-3 form or a data update on NIP-7.
The Ministry of Finance reminded already in 2021 that persons who received a PESEL are obliged to replace their existing NIP with it as an identifier in PIT settlements. In practice, an accountant helps with this by updating data in the HR system and at the office.
What does it look like in practice? Progress Holding experience
At Progress Holding, we regularly help foreigners obtain NIP and PESEL and register businesses in Poland. We serve both posted workers as well as company owners and IT freelancers.
Our data from identification processes 2022–2025
Based on over 300 identification processes, we see that the biggest problems appear at the interface of the commune office and the tax office. The commune sometimes refuses PESEL, while the tax office simultaneously expects an identifier.
In practice, we resolve these disputes by preparing arguments and a set of documents for clients. It usually ends either with obtaining a PESEL with a valid legal basis or assigning a NIP based on NIP-7 when there is no obligation to enter the PESEL register.
Most common mistakes we see in foreigners
- Submitting NIP-7 to the wrong tax office, without checking competence for foreign persons.
- No correspondence address in Poland or indicating a hotel from which you have already checked out.
- Filling out NIP-7 in English, which results in the need to resubmit the form.
- Lack of information about a previous NIP or PESEL, which leads to duplicate numbers and chaos in documents.
How can we really help you?
At Progress Holding, we prepare NIP-7 and ZAP-3 applications in Polish, with a full set of attachments. We determine the appropriate tax office and, if necessary, write a justification why NIP is better than PESEL in your situation.
We can act as your proxy, so you often do not have to appear in person in Poland. You receive clear information from us on what number was assigned and how to use it in contracts, PIT, JPK, and at the bank.
Frequently asked questions
Below you will find answers to questions I most often hear from foreigners planning work or business in Poland. You can use them as a cheat sheet before visiting the office or talking to an accountant.
In 2026, does a foreigner always have to have a PESEL, not a NIP?
Not always. If you live in Poland and settle PIT as an employee, the office usually expects PESEL. If you are not in the PESEL register, have a short stay, or conduct business without registration of residence, you can get a NIP based on NIP-7.
Who submits the application for NIP – me or my employer?
You, as the taxpayer, apply for the NIP assignment. The employer cannot replace you in this obligation, although they can help prepare documents and the power of attorney.
Can I submit NIP-7 online if I do not have a trusted profile?
Without a trusted profile or a qualified signature, you must submit NIP-7 on paper. You can do this in person at the office, through a proxy, or send it by registered mail.
How long is the assigned NIP valid?
NIP is assigned to you permanently, does not expire, and does not change when changing employers. If you later get a PESEL, you report it to the office, but you do not receive a new NIP – you only update the data.
What if the office refuses to accept NIP-7 without PESEL?
In such a situation, ask for the legal basis for the refusal in writing. Often, simply referring to the Act on Tax Identification and non-resident status allows convincing the office to accept the application. If necessary, we can prepare an official explanatory letter for you.
Can Progress Holding handle NIP or PESEL for me?
Yes, we act as a proxy for foreigners before the commune, tax office, and ZUS. We prepare forms, letters, and translations, and you receive a ready number along with instructions on how to use it in Poland.
Obtaining a NIP for a foreigner without PESEL in 2026 requires knowledge of regulations, but it can be done calmly. A good strategy is enough: check if you can get a PESEL, choose the right office, and correctly fill out NIP-7. Do you need professional support? Contact us at Progress Holding at +48 603 232 418 or by email office@progressholding.pl.
