If you do not run a business and are not a taxable person for VAT purposes (i.e., e.g., you do not have your own company) and you do not pay a tax and social security and health insurance contributions (i.e., e.g., you do not employ employees), your tax identifier is PESEL (personal ID No.).
You can submit an application to the competent authority to have it assigned. Attach documents which confirm the data indicated in the application to your application. This authority is:
- municipal entity competent for your registered address,
- municipal entity competent for your employer’s seat, if you cannot register your address,
- District Office of Warszawa-Śródmieście (ul. Nowogrodzka 43) – if you are not working yet or your employer is based abroad.
A model application for assigning a PESEL number and additional information are available at Gov.pl website, also in English and Ukrainian.
In case of a refusal, you can apply for a tax identification number (NIP). The model NIP-7 identification application is available at podatki.gov.pl.
If you have a PESEL or NIP number:
- your tax return will be automatically generated and made available in Your e-PIT service at podatki.gov.pl,
- you log into Your e-PIT service using authorisation data which includes, among others, PESEL or NIP number – see what the service looks like,
- you submit your tax return using, for example, the free e-Deklaracje application available at podatki.gov.pl,
- you will benefit from concessions and deductions which may result in a refund of tax overpayment.