Identification application on supplementary data to the National Court Register (NIP-8)

Do you want to register or have you just registered a company with the National Court Register? Remember to notify the tax office of your supplementary data, such as business address or bank account numbers. Read below to find out more about this procedure.

How to proceed

What you should know and who can use this service

Basic and supplementary data

When you register your business with the National Court Register (for example, a partnership or a company), only the basic data are included in your application. This is enough to register the partnership/company and automatically assign to you your NIP (Tax Identification Number) and REGON (Statistical Number) numbers.

However, in order to complete your registration as a taxpayer or payer, as well as fulfil your public statistics obligations, you still need to submit the supplementary data. This is additional information; for example, a bank account number or the place where you conduct your business.

Submit these details to the tax office using the NIP-8 form. The tax office will then submit the data on your behalf to GUS (Statistics Poland) and ZUS (Social Insurance Institution).

Remember that it is your obligation to provide the office with the supplementary data about the partnership/company.

What is included in the supplementary data notification 

In the notification, provide, among other things:

• for the tax office:
  • abbreviated business name,
  • list of bank accounts,
  • addresses of places where you conduct your business,
  • the data of the entity keeping the books, including the entity’s NIP (Tax Identification Number),
  • address of the place where the books are kept,
  • contact details,
  • data of individual partners/shareholders, including their tax identifiers (if you run a commercial partnership);
• for GUS (Statistics Poland):
  • the expected number of employees,
  • form of ownership based on the percentage share of ownership in the total value of the capital,
  • total area of farms and farmland,
  • contact details (e.g. phone number, e-mail address, website address);
• for ZUS (Social Insurance Institution):
  • payer’s abbreviated name,
  • the date on which the obligation to pay social security contributions arose,
  • list of bank accounts,
  • mailing address,
  • address where you conduct your business,
  • data of individual partners/shareholders (if you run a commercial company).

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

Obligation to keep data up to date

You can also use the NIP-8 form if you want to update the data provided in it, for instance, data concerning your company/partnership.

You have 7 days to do so from the day when your data change.

If you fail to file an identification application or update it within the set time limit, you may be fined.

When you should complete this procedure

Submit the NIP-8 form within the period of:

• 21 days from the date of the entry of the company in the National Court Register
• 7 days from the date of commencement of business – if you intend to pay social security contributions (e.g. if you open a branch in Poland as a foreign entrepreneur).

Where you can complete this procedure

You can complete this procedure at:

• Tax Offices
• urzędy skarbowe dla największych podmiotów

What to do step by step

1. File an identification application on the NIP-8 form

Documents

Time limit

Submit the NIP-8 form within the period of:

• 21 days from the date of the entry of the company in the National Court Register
• 7 days from the date of commencement of business – if you intend to pay social security contributions (e.g. if you open a branch in Poland as a foreign entrepreneur).

How much you will have to pay

• PLN 0 – filing of NIP-8 (free of charge)
• PLN 17 - stamp duty for a special power of attorney (PPS-1) (optional)

If you act through an attorney, you must pay the fee for a 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 registered office of the office where you will file the power of attorney (check the account number on 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.

Practical information on the power of attorney for tax matters (in Polish only).

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

You may appoint a general attorney for all tax matters (an individual with full legal capacity, the person does not have to be a lawyer, legal counsel, or tax advisor). Do it online at the Tax Portal. 

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

Please note! You do not need to attach a copy of the general power of attorney – the tax office will check the scope of the general power of attorney itself in the Central Register of General Powers of Attorney (CRPO).

If you appoint a general attorney, you do not need to additionally appoint a special attorney (PPS-1). However, if you already have more than one attorney with the same scope of authorisation, i.e. a general and special attorney to act in the same case, then you must designate one of them as your legal representative for service.

How long you will have to wait

Good to know

In your application, please remember to include the PKD Code (Polish Classification of Business Activity, PKD) for your main business activity.