Giving the tax identification number NIP

Natural persons, corporate bodies, and organisational units which do not have any legal status and which are qualified as tax-payers by other acts have to be listed as tax-payers. This is defined by the Act from 13 October 1995 concerning regulation of keeping records and identification of taxpayers and payers (Journal of Laws, 2004, No 269, Item 2681 as amended).

They are given tax identification numbers (NIP). The NIP is also given to legal units if, on the basis of other acts, are taxpayers and in particular branches of legal entities and taxpayers. A NIP is also given to entities that, on the basis of other acts, pay the social security or medical insurance.

NIP is required on documents connected with tax paying and non-tax budget dues.

Additionally, in case of divisions (branches) of a limited liability company and other separated internal units being taxpayers a NIP number and other data concerning parent company have to be given. In case of civil partnerships, registered partnerships, professional partnerships, limited partnerships and limited joint-stock partnerships data concerning companies within a group, NIP identification numbers of these companies have to be given.

The income tax payers (natural person and legal entity) are legally obligated to submit the NIP proposal up to the first tax declaration, and VAT or excise payers - before the first activity that has to be taxed.

Together with the first tax declaration it is necessary to complete the NIP-3 or NIP-1 identification form to get the tax identification number, if it was not done before. Moreover, the NIP-3 or NIP-1 identification form are required if there were any changes of data in comparison with the former declaration.

NIP number is granted with the decision of a Tax Office chief officer on a basis of an identity identification. Tax identity registration is performed by tax authorities only once, regardless of the kind and number of paid taxes, taxation forms, number and kind of conducted business activities and number of undertaken enterprises. The tax payer has only one NIP number.

Identity notification of a natural person includes surname, first names, names of parents, date and place of birth, sex, family name, citizenship, address of stay, address of permanent or temporary residence, type and number of personal identification document and registry No PESEL.

Tax payers that are not natural persons should include the following data in the identity notification: full and abbreviated name of a company, its organisational and legal form, address of a company seat, REGON identification number, information of the bank account, address of a place at which accounting documents are stored and types and number of businesses activities run by the taxpayer as defined in classification.

First Inland Revenue in Rzeszow
ul. Podwisłocze 42, 35-309 Rzeszów
tel.: (017) 8525277
Faks: (017) 8526608

Second Inland Revenue in Rzeszow
Drugi Urząd Skarbowy w Rzeszowie
ul. Siemieńskiego 18, 35-234 Rzeszów
tel.: (017) 8751400
Fax: (017) 8642375