A foreigner living in Poland can obtain a PESEL or NIP number depending on their legal status and tax obligations. The PESEL number (a universal identification number used for residents in Poland) is assigned automatically to persons who register their permanent or temporary residence (“meldunek”). In such cases, the local municipal office issues the PESEL number without the need to submit additional documents. If a foreigner does not have a registered address in Poland but is required to have a PESEL number due to legal obligations, they can submit an application for one at the municipal office.
The legal basis is usually the need to fulfil tax obligations, access public healthcare, register with ZUS (Polish Social Insurance Institution), or comply with employment requirements.
The NIP number (Tax Identification Number) is issued to persons who do not have a PESEL number, but are subject to Polish tax regulations – for example, foreigners working for a Polish employer or running a business in Poland. In such cases, an application must be submitted using form NIP-7 (for individuals) or form CEIDG-1, if the application is linked to the registration of a sole proprietorship.
The tax office responsible for the person’s place of residence or stay assigns the number and provides it to the taxpayer.
In practice, determining whether a foreigner should obtain a PESEL or NIP number, and then correctly completing the application forms and choosing the appropriate office, can be complex.
getsix® offers full support throughout the process – from needs assessment and document preparation, to acting on your behalf before public offices:
