PESEL, NIP, REGON, VAT-EU & KSeF in Poland (2026)

When foreigners set up a company in Poland, the alphabet soup of PESEL, NIP, REGON and VAT-EU causes more confusion than anything else. I am Vladislav, and after registering companies since 2019 I can tell you exactly which number is which, when you actually need it, and how to get it. A Polish company gets a NIP (tax number) and a REGON (statistical number) automatically when it is registered, usually within about 24 hours of the KRS entry. A PESEL is a personal ID number for an individual, not the company, and for a sp. z o.o. you do not need one to register online (you use an electronic signature instead). VAT-EU is a separate registration you apply for through an accountant, relevant once you cross the threshold or trade within the EU. Here is each one in plain terms.

The four numbers at a glance

Number	Belongs to	What it is	When you get it
PESEL	a person	personal identification number	on request, needed for online JDG and for electronic signature setup
NIP	the company (and individuals)	tax identification number	automatically, ~24h after KRS registration
REGON	the company	statistical register number	automatically, on registration
VAT / VAT-EU	the company	value-added-tax registration	separately, via accountant, when required

PESEL

PESEL is a personal ID number for an individual, like a national identification number. It is not a company number. A foreigner does not need a PESEL to own a Polish sp. z o.o., and does not need one to register it online, because we set up a qualified electronic signature instead. Where PESEL does matter is a sole proprietorship (JDG), which requires it, and the practical setup of your electronic signature. We arrange PESEL remotely for founders who need it. The mechanics and cost of the remote PESEL plus signature (about 400 € per founder) are covered on our remote registration page.

NIP

NIP (Numer Identyfikacji Podatkowej) is the tax identification number. Your company receives its NIP automatically as part of registration, typically within about a day of the KRS entry, without a separate application. It is the number you put on invoices and use with the tax office. Individuals can also have a NIP, but for company purposes the one that matters is the company’s.

REGON

REGON is the statistical register number, issued by the Central Statistical Office (GUS) automatically on registration. You rarely deal with it directly, it mostly appears on official documents and is used by public registries. There is nothing to apply for; it comes with the company.

VAT and VAT-EU

VAT registration is separate from company setup and is handled by an accountant. Two things to know for 2026:

The small-taxpayer VAT exemption threshold rose to 240 000 zł with effect from January 2026. Below it you may be able to stay VAT-exempt; above it, or if you choose to register voluntarily, you charge and reclaim VAT.
VAT-EU is the registration you need to trade goods or services with businesses in other EU countries. If your model is cross-border within the EU, you will want this.

We hand every client to a vetted accountant to get VAT and VAT-EU right for their specific activity, rather than guessing.

KSeF: mandatory e-invoicing in 2026

New and important: Poland is rolling out KSeF (Krajowy System e-Faktur), the National e-Invoicing System, as mandatory in 2026, phased by size: from 1 February 2026 for large taxpayers (turnover above 200 million zł), from 1 April 2026 for other VAT-registered businesses, and from January 2027 for micro-entrepreneurs. From February 2026 every VAT-registered entity must at least be able to receive KSeF invoices, even before its own issuing obligation starts. In practice it changes how you issue every invoice: instead of a PDF, invoices are created and sent through the government system in a structured format. If you are setting up a company that will invoice in Poland, build KSeF into your accounting from the start so you are compliant from your first invoice. Our accountants set this up as part of onboarding.

How the numbers fit together for a foreigner

You register the sp. z o.o. (no PESEL needed, electronic signature instead).
NIP and REGON arrive automatically with registration.
You open the bank account.
The accountant handles VAT / VAT-EU registration if and when you need it.
KSeF is configured so your invoicing is compliant.

For the full registration picture, see our company registration guide, and for the foreigner-specific view, opening a company as a foreigner. Legal entity: BUSINESS ADAPTER Sp. z o.o., KRS 0000658639, NIP 7010656094, Siedmiogrodzka 1, 01-204 Warszawa.

Frequently asked questions

Do I need a PESEL to register a company in Poland? Not for a sp. z o.o. registered online, you use an electronic signature. A sole proprietorship (JDG) does require a PESEL. When do I get my company’s NIP? Automatically, usually within about 24 hours of the KRS registration, no separate application. What is the difference between NIP and REGON? NIP is the tax number used for invoicing and the tax office; REGON is the statistical register number. Both are issued automatically on registration. When do I have to register for VAT? When you cross the threshold (240 000 zł from January 2026), when you trade within the EU (VAT-EU), or if you choose to register voluntarily. An accountant handles it. What is KSeF and does it affect me? KSeF is Poland’s mandatory e-invoicing system, being phased in during 2026. If you invoice in Poland, it changes how you issue invoices, so set it up from the start.

Get set up correctly

We register your company, deliver NIP and REGON, arrange PESEL and signature where needed, and hand you to an accountant for VAT and KSeF. Phone / WhatsApp: +48 570 832 842 · WhatsApp Related: Company registration · For foreigners · Bank account

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