Country guide

Poland

Poland uses two domestic tax identifiers: PESEL for natural persons covered by the PESEL-only rules, and NIP for other taxpayers and payers, including entities and natural persons who must use NIP.

PL POL 2 TIN types Last reviewed 2026-06-05

TIN types

2 published formats. Open a type to see examples, structure details, and official sources.

Validate Poland TIN

Polish PESEL

Current Individuals

Minister właściwy do spraw informatyzacji (Minister responsible for digital affairs)

Eleven-digit personal identifier used as the tax identifier for natural persons who are covered by the PESEL-only tax identifier rules.

Details

Examples

02070803628

Where to find it

On Polish identity documents and in PESEL-related official records.

Common names

PESEL Powszechny Elektroniczny System Ewidencji Ludności

Structure

1-2 Year Last two digits of the year of birth.

3-4 Month code Birth month with a century offset.

5-6 Day Day of birth.

7-10 Serial and sex marker Serial part; the last digit of this segment indicates sex.

11 Check digit Control digit.

Official source

gov.pl podatki.gov.pl oecd.org

Polish NIP

Current Individuals Entities

Szef Krajowej Administracji Skarbowej (Head of the National Revenue Administration)

Ten-digit tax identification number used for entities and for natural persons who are required to use NIP instead of PESEL.

Details

Examples

223-456-78-95

Where to find it

On tax registration confirmations and, for KRS or CEIDG cases, in the relevant register disclosure.

Common names

NIP Numer Identyfikacji Podatkowej Tax Identification Number

Structure

1-9 Body Nine-digit core identifier.

10 Check digit Control digit.

Official source

podatki.gov.pl sprawdznip.podatki.gov.pl gov.pl isap.sejm.gov.pl oecd.org