NIP is used as an identification number for people who are not included in the PESEL register (which is most of non-EU foreigners). Every working student must have a NIP number.
You need to be registered in the system to enable your employer to pay your PIT (personal income tax) for you. The first PIT payment is due to the 20th day of the month following your first monthly paycheck. This means you have about two months to obtain a NIP number after you start working.
DOCUMENTS REQUIRED TO OBTAIN A NIP NUMBER:
NIP NUMBER: FILL OUT NIP-7 FORM
You can usually find printed forms in every tax office. You need to fill out the form by hand.
SECTION A: PLACE AND PURPOSE OF SUBMISSION
SECTION B: PERSONAL DATA
10.Pierwsze imię – first name
12.Drugie imię – second name
14. Imię ojca –father’s name
16. Imię matki – mother’s name
18. Data urodzenia (dzień – miesiąc – rok) –date of birth: day-month-year
20. Miejsce (miejscowość) urodzenia – city where you were born
22. Płeć –gender
- Kobieta – female
- Mężczyzna – male
25.Rodzaj dokumentu stwierdzającego tożsamość – Your ID type:
- ID card – DOWÓD OSOBISTY
- Stay card – KARTA POBYTU CUDZOZIEMCA
- Polish passport – POLSKI PASZPORT
- Temporary ID card – TYMCZASOWY DOWÓD OSOBISTY
- Temporary document for identification – TYMCZASOWE ZAŚWIADCZENIE TOŻSAMOŚCI
- Foreign passport – PASZPORT ZAGRANICZNY
29.Obywatelstwo (należy podać wszystkie obywatelstwa posiadane w dniu składania zgłoszenia) – All citizenships that you possess, for example:
- British – BRYTYJSKIE
- American – AMERYKAŃSKIE
- Indian – INDYJSKIE
If you were registered as a taxpayer in other country (or countries), you need to to put all your tax identification numbers in this section B.2. If this applies to you, you need to contact your tax office to verify your situation before you start the whole process.
B.3 PLACE OF RESIDENCE
You’re renting a flat in Poland, so you need to put your Polish address here.
34.Województwo – voivodeship
35.Powiat – poviat (county)
Write ‘M.CITY-NAME’ if you live in a city (e.g "M.Warszawa")
36. Gmina –municipality
37. Ulica– street
38. Nr domu –number (of the building)
39. Nr lokalu – number (of the flat)
40. Miejscowość –city
41.Kod pocztowy – postcode
42.Poczta – post district
B.4. CONTACT DETAILS
B.4.1. ELECTRONIC ADDRESS
CORRESPONDENCE ADDRESSIf you put a Polish address in section B.3., ignore section B.4.2. If you want to receive documents to a different address, you have to write it here.
SECTION C: DATA CONCERNING REGISTERED BUSINESS ACTIVITY
Please note that you have to leave whole section C blank as it concerns only business activity.
D.1. – PERSONAL BANK ACCOUNT FOR REPAYMENTS AND RECOVERIES
It is not obligatory for you to fill in this section, but it’s useful if you do. You should give your bank details for the account to which you want to receive tax repayments and recoveries of overpayments.
If you wish to receive money into this account, fill in the boxes:
101 – Country of residence of your bank or its branch. (for a foreign account)
102 – Full name of the bank or its branch.
103 – Owner holder.
104 – Full account number (include SWIFT code if it is a foreign account).
D.2. BUSINESS BANK ACCOUNTS
You can skip this section.
SECTION F: SIGNATURE OF THE APPLICANT/ DATA AND SIGNATURE OF A PERSON REPRESENTING THE APPLICANT
You can skip it, because you have done it all on your own. But you need to fill out the following boxes: 122 – submission date 123 – Signature (and a stamp) of the applicant / of a person who is representing the applicant
*Cross out words: “osoby reprezentującej składającego” (of a person who is representing the applicant), because it does not apply to you.
At the bottom of the form there is a legal expression, which says that “fines may be imposed for tax offences against evidential duties, described in the article 81 of the Tax Penal Code (kodeks karny skarbowy)”.
Now that you've filled in the form, it's time to submit your application in the tax office. If it is possible, you should take a Polish speaker with you, in case any problems occur.