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What is required for tax settlement?Print

In order to be able to complete a tax settlement with the tax office, a PESEL number is required – what is a PESEL number? ->

The obligation to have a Tax Identification Number (NIP) concerns, among others, the following:

  • natural persons conducting business activity;
  • legal entities;
  • registered payers of Value Added Tax (VAT) and payers of insurance premiums.

Individuals who do not meet these requirements and other conditions listed in statute are exempt from the requirement to have a NIP number.