Business Identification Numbers in Poland

Every business entity operating in Poland is identified by several numbers assigned by different state institutions. The three most important are NIP (Tax Identification Number), REGON (statistical number), and KRS (National Court Register number). Additionally, individuals running a sole proprietorship (JDG) are registered in the CEIDG.

NIP -- Tax Identification Number

What is NIP?

NIP (Numer Identyfikacji Podatkowej) is a 10-digit number assigned by the head of the tax office, used to identify taxpayers in dealings with the tax administration. It is the most important number for tax purposes -- it appears on invoices, tax returns, JPK files, and all correspondence with the tax office.

Who Receives a NIP?

  • Individuals running a business -- NIP is assigned automatically upon registration in CEIDG (form CEIDG-1, which simultaneously serves as a NIP-7 registration).
  • Companies and other legal entities -- NIP is assigned based on a NIP-2 form submitted to the tax office after registration in KRS.
  • Individuals not running a business -- in certain situations (e.g., rental income, commission contract without a withholding agent), based on a NIP-7 form.

NIP Format

NIP consists of 10 digits, e.g., 123-456-78-90. The last digit is a check digit calculated using a specific algorithm, allowing verification of the number's correctness.

Where to Verify NIP?

  • podatki.gov.pl portal -- the "Check NIP" service (verification of VAT taxpayer status).
  • White List of VAT Taxpayers -- a search engine on the Ministry of Finance website.
  • VIES -- the EU VAT number verification system (for intra-Community transactions).

REGON -- Statistical Number

What is REGON?

REGON (National Economy Register) is an identification number assigned by the Central Statistical Office (GUS). It serves statistical purposes and identifies entities in the REGON register.

REGON Format

  • 9 digits -- for legal persons, organizational units, and individuals running a business,
  • 14 digits -- for local units (branches, divisions) of the main entity.

How to Obtain REGON?

  • For sole proprietorships -- REGON is assigned automatically upon registration in CEIDG, with no separate application required.
  • For companies -- GUS assigns REGON based on the KRS entry (data is transferred automatically between registers).

Where to Check REGON?

The entity search engine in the REGON register is available on the GUS website: wyszukiwarkaregon.stat.gov.pl. It allows checking entity data based on REGON, NIP, KRS number, or name.

KRS -- National Court Register

What is KRS?

KRS (Krajowy Rejestr Sadowy) is a central register maintained by district courts (commercial divisions) where the following are registered:

  • commercial law companies -- limited liability companies (sp. z o.o.), joint-stock companies (S.A.), limited partnerships, general partnerships, professional partnerships, simple joint-stock companies,
  • associations, foundations, and other social organizations,
  • independent public healthcare facilities.

KRS Format

A KRS number consists of 10 digits, e.g., 0000123456. It is a sequential number in the register.

What Does a KRS Entry Contain?

A KRS entry contains key information about the entity:

  • name (firm name) and legal form,
  • registered office and address,
  • data on shareholders, management board members, and supervisory bodies,
  • share capital amount,
  • business activities (PKD codes),
  • information about proxies and commercial agents (prokurenci),
  • data on financial statements.

Where to Check KRS?

KRS data is publicly available in the Court Registers Portal: ekrs.ms.gov.pl. You can search for entities by KRS number, NIP, REGON, or name and browse full register extracts.

CEIDG -- Central Register and Information on Economic Activity

CEIDG is the register for individuals running a sole proprietorship. Unlike KRS, registration in CEIDG is free and done online at biznes.gov.pl. Entrepreneurs registered in CEIDG do not have a KRS number -- their identifier in business transactions is their NIP.

Read more about CEIDG in the article What is CEIDG?.

Register Comparison

| Feature | NIP | REGON | KRS | CEIDG | |---|---|---|---|---| | Assigned by | Tax office | GUS | District court | Ministry of Development | | Number of digits | 10 | 9 (or 14) | 10 | none (identifier = NIP) | | Applies to | All taxpayers | All entities | Companies, foundations, associations | Sole proprietorships | | Purpose | Tax identification | Statistics | Court register | Sole proprietorship register | | Fee | Free | Free | 500 PLN (company registration) | Free |

Which Numbers Are Needed?

  • Sole proprietorship (JDG) -- NIP + REGON (assigned automatically upon CEIDG registration).
  • Limited liability company (sp. z o.o.), joint-stock company (S.A.) -- NIP + REGON + KRS (NIP and REGON assigned after KRS entry).
  • Civil partnership (spolka cywilna) -- separate NIP and REGON for the partnership (in addition to partners' numbers).
  • Foundation, association -- NIP + REGON + KRS.

When starting a business, these numbers are assigned as part of the registration process. The choice between a sole proprietorship and a company affects which register the entity will be entered in -- learn more in the article Sole proprietorship or limited liability company?.

Summary

NIP, REGON, and KRS are the three pillars of business entity identification in Poland. NIP is crucial for tax settlements, REGON serves statistical purposes, and KRS ensures transparency of information about companies and organizations. Knowledge of these numbers and the ability to verify them is essential both when setting up a business and in everyday commercial dealings. If you have questions about business registration, contact LinTax Wrocław.