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PESEL as an identification number for tax purposes



7 May 2021


Starting from June 2021, the Polish personal identification number PESEL will be the only correct identification number for tax purposes of individuals. Polish tax identification number NIP will be used by VAT-registered taxpayers and enterprises only.


PESEL for foreigners

With this legislative change, foreigners who have so far not needed a PESEL number to tax their Polish income from e.g. an employment relationship during secondment or employment with a Polish employer, now will need to obtain one. 


By virtue of the amended regulations, the PESEL number may be assigned to foreigners by municipality offices.

Taxpayers who are neither enterprises nor VAT-registered taxpayers, and who have so far used NIP number only, should apply for a PESEL number as soon as possible.


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Monika Spotowska

Attorney at law (Poland), Tax adviser (Poland)

Associate Partner

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