Introduction: Three numbers — three functions

When you start a business in Poland, you receive or may receive several identification numbers. NIP, REGON and KRS are identifiers with different functions, issued by different institutions and serving different purposes.

Many people confuse these numbers or don't know when each is needed. Understanding the differences is crucial for proper business registration, communication with authorities, and tax settlements.

NIP — Tax Identification Number

NIP stands for Tax Identification Number. It is a 10-digit number issued by the tax office responsible for the company's headquarters.

What is NIP used for?

NIP has purely tax functions:

• Identifying the taxpayer in the tax system
• Registering as a VAT taxpayer (active VAT taxpayer)
• Issuing VAT invoices
• Filing PIT or CIT returns
• Communication with the tax office
• Tax declarations and reports

When do you receive NIP?

You receive NIP automatically when:

• You register an activity in CEIDG (for sole proprietors)
• You register a company in KRS
• You submit an application for NIP assignment to the tax office

Sometimes the tax office issues NIP automatically, sometimes you need to request it. In 2026, the process is faster — you typically receive it within a few days of registering your activity.

NIP format and verification

NIP is 10 digits without separators, sometimes written with hyphens (e.g., 123-456-78-90). Each NIP has a special check digit algorithm — the last digit is a checksum that must match the other digits.

REGON — Business Registry

REGON stands for Business Registry. It is a 9-digit number issued by the Central Statistical Office (GUS) for statistical purposes.

What is REGON used for?

REGON has primarily statistical functions:

• Identifying the entity for GUS and statistical purposes
• Registering employees with social security
• Communication with ZUS (contributions)
• Registration in CEIDG (required when establishing a sole proprietorship)
• Reporting to authorities
• Contracts with suppliers (sometimes required)

When do you receive REGON?

You receive REGON automatically when:

• You register an activity in CEIDG (GUS issues it automatically)
• You register a company in KRS

In practice, GUS assigns REGON shortly after submitting the CEIDG application. Sometimes it appears in the registration confirmation.

REGON format

REGON is a 9-digit number. For capital companies with multiple branches, each branch has a separate REGON (with a prefix "8" at the beginning and 14 digits total).

KRS — National Court Register

KRS stands for National Court Register. It is a public register maintained by district courts, where capital companies and other legal entities are registered.

What is KRS used for?

KRS has registration and legal functions:

• Registering capital companies (LLC, JSC)
• Confirming the existence and data of a company
• Information about managers (board, attorney-in-fact)
• Publishing company agreements and amendments
• Registering liens and restrictions
• Free company verification by counterparties

When must you be in KRS?

KRS is mandatory for:

• Limited Liability Company (LLC) — always mandatory
• Joint-Stock Company (JSC) — always mandatory
• Partnership — always mandatory
• Associations and foundations — mandatory
• Cooperatives — mandatory

A sole proprietor (person running a sole proprietorship) does NOT have to be in KRS. A sole proprietor receives NIP and REGON but does not appear in the National Court Register.

How to check a company in KRS?

Anyone can freely check a company in KRS on the ekrs.ms.gov.pl website. There you will find:

• Company data (name, headquarters, NIP)
• Board and attorney-in-fact
• Company agreement and amendments
• Registration status
• History of changes

Comparison: NIP vs REGON vs KRS

Here is a comparison table of all three numbers:

Feature	NIP	REGON	KRS
Number of digits	10	9 (for sole proprietor) / 14 (for branches)	Registration number (e.g., KRS 0000123456)
Issued by	Tax office	Central Statistical Office (GUS)	District court
Purpose	Taxes	Statistics	Legal registration
Sole proprietor	Mandatory	Mandatory	Not applicable
LLC	Mandatory	Mandatory	Mandatory
JSC	Mandatory	Mandatory	Mandatory
Where to verify	Tax office / Mf.gov.pl	GUS / REGON registry	ekrs.ms.gov.pl (free)

Practical scenarios: When do you need each number?

Scenario 1: You establish a sole proprietorship

You register in CEIDG. You automatically receive:

• NIP — needed for taxes, VAT invoices, settlements
• REGON — needed for ZUS, employee insurance (if you hire them)
• KRS — NOT received, because sole proprietorship is not subject to KRS registration

Scenario 2: You establish an LLC

You register in KRS (through the district court). You automatically receive:

• NIP — issued by the tax office
• REGON — issued by GUS
• KRS — required and mandatory (registration number: KRS 0000123456)

Scenario 3: You are a freelancer and want to issue an invoice

You need at least NIP to issue a VAT invoice. REGON is helpful but not always required for an invoice. KRS is not needed (unless you operate as a company).

Scenario 4: You want to hire an employee

You need both NIP (for employee PIT) and REGON (for ZUS and insurance). KRS is required only if you are a capital company.

FAQ: Frequently Asked Questions

Can I run a business without NIP?

No, NIP is mandatory for every entrepreneur running business activity in Poland. Even sole proprietors must have NIP.

Are NIP and REGON the same?

No. NIP is 10 digits for tax purposes, REGON is 9 digits for statistical purposes. They are independent numbers issued by different offices.

Can a natural person be in KRS?

A natural person running a sole proprietorship cannot be in KRS. Only capital companies and other legal entities are registered in KRS.

How long does it take to obtain NIP and REGON?

When you register a sole proprietorship in CEIDG, you get NIP and REGON automatically within a few days. Sometimes confirmation appears immediately online.

How do I check if my company is in KRS?

Go to ekrs.ms.gov.pl and enter your company name or NIP. If registered, you will receive full registration information.

Does changing NIP require KRS registration?

Changing NIP is a data change in the register. For sole proprietors — update in CEIDG is sufficient. For companies — requires KRS entry through the district court.