On June 1, 2021, an amendment to the Act on the principles of registration and identification of taxpayers and payers enters into force, with regard to the definition of taxpayers whose tax identifier is a PESEL (Personal Identification Number).
Thanks to the new regulations, commune offices will be able to issue a PESEL number to foreigners upon their request.
Taxpayers whose identifier is a PESEL, and who used NIP (Taxpayer Identification Number) until the effective date of the regulations, have 30 days to change NIP to a PESEL.
It will no longer be possible to submit information from the payer with incorrect tax identifiers of the taxpayer (in particular, the use of a series of the same digits, including ones and nines).
How the changes will affect tax matters
From June 1, foreigners may apply for a PESEL number for tax purposes [1].
The new regulations will enable tax offices to clearly identify the taxpayer (employee). This will allow you to generate and make available a tax return in the Twój e-PIT service at podatki.gov.pl.
Thus, it is easier for taxpayers to settle accounts with the tax office: they will be able to use their PESEL number to log in to the Twój e-PIT service or submit a tax return using the free e-Deklaracje application available at podatki.gov.pl.
It also makes it possible for them to take advantage of tax reliefs and deductions, as well as receive tax refunds.
Statutory changes allow payers to fulfil the obligation to indicate the tax ID of their employees – foreigners who may apply for a PESEL number for tax purposes.
[1] with reference to Art. 3 section 1 point 1 of the Act on the principles of registration and identification of taxpayers and payers (Journal of Laws of 2020, item 170, as amended), in connection with Art. 7 section 2 and to the extent specified in Art. 9 section 4 of the Population Registration Act (Journal of Laws of 2021, item 510).
