Poland has established a robust system of business identification numbers that facilitates both domestic tax administration and international trade. Understanding Polish tax identification requires familiarity with the NIP (Numer Identyfikacji Podatkowej), which serves as the primary tax identifier and forms the basis of Polish VAT numbers. This guide explains the NIP format, related identifiers like REGON and KRS, validation methods, and how to obtain and verify Polish tax identification numbers.
The Polish identification system assigns the NIP to all taxpayers including individuals and legal entities engaged in economic activity. When prefixed with PL for EU purposes, the NIP becomes the Polish VAT number used in intra-community transactions. The format follows consistent rules that enable reliable validation, making Polish VAT number verification straightforward once the check digit algorithm is understood.
The NIP (Numer Identyfikacji Podatkowej) serves as Poland's primary tax identification number. All taxpayers conducting economic activity must have a NIP, which is used for tax filing, invoicing, and identification with government agencies. The format consists of ten digits with the tenth serving as a check digit, enabling mathematical validation of any submitted number.
For EU intra-community trade purposes, the Polish VAT number is formed by adding the PL prefix to the ten-digit NIP, creating a twelve-character identifier. The NIP itself is formatted in various ways domestically, often displayed with hyphens (XXX-XXX-XX-XX or XXX-XX-XX-XXX), but for VAT purposes should be entered without separators.
Format: PL + 10 digits
Example: PL1234567890
Total Length: 12 characters
Check Digit: Position 10, weighted modulo 11
Domestic Format: Often displayed with hyphens
The check digit algorithm uses weighted modulo 11 calculation. The weights applied to digits one through nine are 6, 5, 7, 2, 3, 4, 5, 6, 7 respectively. Each digit is multiplied by its corresponding weight, the products are summed, and the sum is taken modulo 11. The result must equal the tenth digit for a valid NIP. If the modulo result is 10, the number is invalid (no valid check digit possible).
The REGON (Rejestr Gospodarki Narodowej) is a statistical identification number assigned to businesses and organizations by the Central Statistical Office (GUS). While not used for VAT purposes, the REGON appears frequently in Polish business contexts and may be requested alongside the NIP for various administrative procedures.
The REGON format is either nine or fourteen digits depending on the entity type. The nine-digit format applies to legal entities and organizational units, while the fourteen-digit format identifies local units of larger organizations. Both formats include check digits calculated using weighted algorithms similar to but distinct from the NIP algorithm.
9-Digit Format: For legal entities and main organizational units
14-Digit Format: For local units (9-digit base + 5-digit local identifier)
Check Digit: Weighted algorithm on final digit
Issuing Authority: Główny Urząd Statystyczny (GUS)
The KRS (Krajowy Rejestr Sądowy) number identifies companies registered in Poland's National Court Register. This register contains information about legal entities including companies, foundations, and associations. The KRS number is used for corporate identification and appears in official company documentation alongside the NIP and REGON.
The KRS format is a ten-digit number assigned sequentially upon registration. Unlike the NIP and REGON, the KRS does not incorporate a check digit algorithm. The number primarily functions as a reference for looking up detailed company information in the public register database.
Format: 10 digits
Example: 0000123456
Usage: Company registry identification
Database: Publicly searchable at ems.ms.gov.pl
Polish businesses obtain their NIP through registration with the tax office (Urząd Skarbowy). For new companies, this occurs as part of the business registration process coordinated through the one-stop-shop system. Sole proprietors register through CEIDG (Central Registration and Information on Business), which coordinates NIP assignment with the tax authorities.
VAT registration builds upon the existing NIP. Businesses must separately register as VAT taxpayers (podatnik VAT) if they exceed registration thresholds or choose to register voluntarily. This registration activates the NIP for VAT purposes and enables the business to issue VAT invoices and participate in intra-community trade with the PL-prefixed VAT number.
Foreign businesses seeking Polish VAT registration apply through designated tax offices handling non-resident registrations. EU businesses can typically register without fiscal representation. Non-EU businesses may require a tax representative depending on their situation and the nature of their Polish activities. Documentation requirements include proof of business existence and details of intended Polish operations.
Polish VAT numbers can be verified through the European VIES system. The twelve-character format with PL prefix is checked against the Polish tax authority database. Valid verification returns confirmation along with the registered taxpayer name. This verification is essential for businesses claiming zero-rate exemptions on intra-community supplies to Polish customers.
The weighted modulo 11 check digit algorithm enables mathematical validation. Implementing the algorithm: multiply each of the first nine digits by its corresponding weight (6,5,7,2,3,4,5,6,7), sum the products, calculate modulo 11, and compare to the tenth digit. Numbers producing modulo 10 are invalid as no single digit can serve as check digit in that case.
Poland also maintains the Biała Lista (White List) of VAT taxpayers, an official database of active VAT registrations with bank account information. This additional verification layer helps businesses confirm trading partners' VAT status and ensure payments go to registered bank accounts, providing protection against VAT fraud schemes.
Poland applies VAT registration thresholds that determine when businesses must register. The annual turnover threshold for mandatory registration is PLN 200,000 (approximately €45,000). Businesses below this threshold may operate as VAT-exempt or choose voluntary registration. Certain activities require registration regardless of turnover, including some professional services and intra-community transactions.
Foreign businesses making taxable supplies in Poland may face registration requirements regardless of turnover levels. Distance sellers to Polish consumers must consider EU-wide thresholds and may need Polish registration or OSS enrollment. The specific requirements depend on supply type, customer type, and whether the seller is established in the EU.
The hyphenated display format common in Polish domestic usage causes issues when entering NIP for VAT validation. Remove all hyphens when entering Polish VAT numbers into validation systems. The twelve characters should be PL followed by ten uninterrupted digits. Validation systems not expecting hyphens may reject otherwise valid numbers if formatting is not cleaned first.
The check digit algorithm implementation requires attention to the specific weight sequence (6,5,7,2,3,4,5,6,7). Using incorrect weights produces wrong validation results. Also note that modulo 11 results of 10 indicate invalid numbers since no single digit can represent this value. Proper handling of this edge case is essential for accurate validation.
Confusion between NIP, REGON, and KRS sometimes causes problems when the wrong number is used for VAT purposes. Only the NIP serves as the VAT identifier. REGON and KRS numbers will fail VAT validation even though they are legitimate Polish business identifiers for their respective purposes. Ensure you are using the NIP when VAT identification is required.
