Pursuant to the Act on the principles of registration and identification of taxpayers and payers, the PESEL number is the identifier of persons which:
- are included in the PESEL register,
- do not run a business,
- are not registered VAT payers,
- are not tax payers,
- are not payers of social security and health insurance contributions.
In contacts with the tax office, the NIP number is used by taxpayers which:
- are persons conducting business activity subject to entry in the CEIDG,
- are persons who are not entrepreneurs (they are not subject to entry in CEIDG), but conduct business,
- are persons who are not entrepreneurs (they are not subject to entry in the CEIDG), but are registered as a VAT payer or are subject to registration as a VAT payer,
- do not run a business that is not covered by the PESEL register,
- do not run a business as a tax payer,
- do not run a business as a payer of social security and health insurance contributions.
Simply put – those who work under a mandate contract or a contract of employment should apply for a PESEL number, which is a very important identifier in our country and serves to facilitate identification not only for tax purposes. People who run a business in any form – will not open it without providing a tax identification number. How to apply for a PESEL number, where to do it is explained in the next entry.