NIP-7 identification application

Are you not registered with CEIDG, but are you doing business? Or are you a VAT payer or do you want to employ a babysitter under the activation contract? To do so, you must file an identification application on the NIP-7 form. You can also use this form to inform the office when your data change.

How to proceed

What you should know and who can use this service

You will be assigned NIP (Tax Identification Number) on the basis of an identification application. You can submit such an application only once.

Remember that you can only have one NIP number. Therefore, the type of taxes you pay or the number or type of business you conduct are irrelevant.

Who must file an identification application on the NIP-7 form

Submit an application for NIP on the NIP-7 form if you are a taxpayer who is not subject to registration with CEIDG, but you:

• do business (for example, as a partner in a registered partnership or professional partnership)
• are subject to registration as a VAT payer (for example, a farmer subject to VAT)
• are a registered VAT payer.

File a NIP-7 form also if you do not run your own company/partnership, but you:

• do not have a PESEL (Personal Identification Number) number
• pay taxes (for example, you employ a babysitter or housekeeper)
• pay social and health insurance contributions (for example, you employ an employee as a flat-rate farmer).

The head of the tax office will assign a NIP number to you using the Central Register of Business Entities – National Register of Taxpayers (CRP KEP).

When you must file an update application

Submit the NIP-7 form when you want to update your data, such as your surname, address of residence, bank account or ID card number.

You have 7 days to do so from the day when the changes occurred.

When you should complete this procedure

If you are:

• a payer of goods and services tax or excise tax – submit the application before you perform the first activity related to your business. When you are a natural person, file the NIP-7 identification application only if you register as a VAT payer

Please note! You must submit the NIP-7 identification application independently of the VAT-R registration application.

• a payer of taxes other than VAT or a payer – submit the application no later than the time limit set for filing the first declaration, tax return, information or statement, or together with the first payment of tax or advance tax payment.

Where you can complete this procedure

You can complete this procedure at:

• Tax Offices

What to do step by step

1. File an identification application for NIP on the NIP-7 form

Documents

Time limit

If you are:

• a payer of goods and services tax or excise tax – submit the application before you perform the first activity related to your business. When you are a natural person, file the NIP-7 identification application only if you register as a VAT payer

Please note! You must submit the NIP-7 identification application independently of the VAT-R registration application.

• a payer of taxes other than VAT or a payer – submit the application no later than the time limit set for filing the first declaration, tax return, information or statement, or together with the first payment of tax or advance tax payment.

2. You will receive a confirmation that the NIP number has been assigned to you

If the office considers your application to be correct, you will receive a confirmation that the NIP number has been assigned to you.

The office may refuse to issue a confirmation to you if it finds that:

• it is not able to confirm your identity or existence
• your application does not meet the requirements
• you already have a NIP number
• you are included in the PESEL register and you do not conduct business or you are not a registered payer of goods and services tax.

Documents

How much you will have to pay

• PLN 0 – submission of an identification application for a NIP number (not subject to stamp duty)
• PLN 17 – stamp duty for a special power of attorney PPS-1 (optional, if you are represented by an attorney)

If you act through a special attorney, you should pay the fee for the power of attorney. However, powers of attorney granted to your husband, wife, children, parents, grandparents, grandchildren or siblings, are free of charge.

The fee must be paid to the account of the city/town council or municipality/commune authorities with jurisdiction over the seat of the office where you file the power of attorney. The account number is available at the website of the city/town council or municipality/commune authorities. For instance, if you file the power of attorney with the Tax Office in Poznań, then you must pay the fee to the account of the City Council in Poznań.

• PLN 0 – fee for a general power of attorney (PPO-1)

An identification application for a NIP number may also be filed by a general attorney. The general attorney, whom you authorise to act in all tax matters, must be disclosed on the PPO-1 form. A natural person with full legal capacity can become a general attorney (the person does not have to be an advocate, attorney-at-law, or tax advisor).

Do it online at the Tax Portal.

See the instruction on how to report a general power of attorney (PPO-1) (in Polish only). 

How long you will have to wait

How can you appeal

If you disagree with the office’s decision refusing to assign a NIP number to you, you have the right to lodge an appeal against it. Lodge the appeal with the head of the tax administration chamber to which the office issuing the decision in your case is subject. You have 14 days to do so from the date when you receive the decision.

In the appeal, indicate facts you disagree with and justify your appeal accordingly.

Good to know

PKD codes

Remember to provide the PKD (Polish Classification of Activities) code for the predominant activity in the notification. You can check PKD codes in the PKD codes search engine.

Inform the office diligently

Remember that reporting data updates is your responsibility. When you fail to do so, you may be fined for a fiscal minor offence. This refers to events where you fail to report a change of data with the set time limit or provide incomplete or false data.

Cancellation or revocation of the NIP number

The office may cancel your NIP number ex officio if it is found that:

• you have more than one NIP number
• your NIP number was assigned to you on the basis of false or fictitious data.

The office may revoke your NIP number if it finds that you are using a false or fictitious business address. If you provide the correct data, the office will restore your NIP number.