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Changes in regulations: PESEL for foreigners

A foreigner may apply for a PESEL number, even without obligation to register
pesel_foto_nadawanie cudzoziemcowi

Do you know that from May 1 this year foreigners may apply for a PESEL number for tax purposes, if they do not reside in Poland? These are new regulations introduced to the Act on the principles of registration and identification of taxpayers and payers within taxpayers whose tax identifier is PESEL.

In order to obtain a PESEL number for tax purposes, a foreigner may submit such an application to the municipal office.


Taxpayers whose identifier is PESEL, and who used NIP until the effective date of the regulations, have 30 days to change NIP to PESEL.

This is a great help for tax offices in identifying a taxpayer (employee). It is no longer possible to submit information from the payer with incorrect taxpayer’s tax identifiers (it concerns the use of a sequence of the same digits, e.g. 1 or 9).


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