No, you do not need any Polish registration number before forming an sp. z o.o. The company receives its KRS number, NIP and REGON automatically at registration, and a PESEL is not legally required for shareholders or board members. The exception is a sole proprietorship: from November 1, 2026, foreigners need a PESEL to register one.
Which Numbers Does a Polish Company Receive at Registration?
A new sp. z o.o. gets three identifiers without applying for them separately: a KRS number when the court enters it in the National Court Register, a NIP tax number, and a 9-digit REGON statistical number. NIP and REGON are assigned automatically from the data in the KRS application, usually within a few days .
KRS number. This is the company’s court-register number and the first identifier it receives. It appears on the register extract and is used in most later filings, including the beneficial-owner (CRBR) report.
NIP and REGON. The KRS application itself triggers both. If you registered via S24, you will not receive a traditional letter from the tax office or statistics office. The confirmation of NIP is the KRS printout, and REGON can be checked in the GUS online search. After registration, the company must still submit supplementary data (form NIP-8), such as bank accounts and its place of business, within 7 days for ZUS-related data or 21 days for tax-office and GUS data.
VAT and VAT-EU numbers (only on request). A VAT number is not issued automatically. The company files form VAT-R before its first taxable sale; if it trades with EU businesses, it registers for VAT-EU and uses its NIP with the “PL” prefix.
PKD codes are not an ID number, but they are required. Every registration lists activity codes. The PKD 2025 classification has applied since January 1, 2025, and KRS-registered companies must switch to the new codes by December 31, 2026, or the register will convert them automatically.
Do Shareholders and Board Members Need a PESEL?
For an sp. z o.o., no. Neither shareholders nor board members are legally required to have a PESEL, Poland’s personal identification number. When a board member has no PESEL, the KRS application lists their date of birth instead.
The real obstacle is the signature, not the number. KRS registration happens online, through S24 or the Court Register Portal (PRS), and each account must be confirmed with a trusted profile (Profil Zaufany) or a qualified electronic signature, and a trusted profile requires a PESEL. That leaves three practical routes for a founder without one:
Qualified electronic signature issued on a passport
An eIDAS-compliant qualified electronic signature (QES) can be issued to a foreign national based on a passport, with no PESEL. In S24, every shareholder and board member signs this way. Some non-EU certificates are not accepted by S24, so check compatibility before buying one.
Notarial deed
Founders can sign the articles of association before a Polish notary instead of using the S24 template, in person or through a proxy.
Power of attorney
A properly executed power of attorney lets an authorized representative handle the filings, so you do not need to travel to Poland.
Foreign corporate shareholders do not need a Polish number either. They provide an official extract from their home commercial register and their constitutive documents.
Why Does a PESEL Still Matter After Registration?
The company can be registered without a PESEL, but several of the board’s later obligations become harder or more expensive without one. Even biznes.gov.pl advises applying for a PESEL after registering without it, because profile-based and PESEL-linked filings will come up in the company’s normal operations.
Annual financial statements. Free filing to the Repository of Financial Documents requires a representative whose PESEL is disclosed in the KRS. Companies whose board consists only of foreigners without a PESEL use the paid route instead, a 140 PLN KRS-Z30 application. Every board member must also sign the statement electronically.
Beneficial-owner (CRBR) report. Due within 14 days of the KRS entry, it accepts a date of birth for people without a PESEL. But only a person authorized to represent the company may file it (a proxy cannot) and it must be signed with a QES or trusted profile. A board member without a PESEL therefore needs a working QES within two weeks of registration.
KSeF e-invoicing. A company without a qualified electronic seal files form ZAW-FA to name the person who will use KSeF; a foreign signature without a NIP or PESEL is registered by its certificate fingerprint.
Bank account. Banks must verify identity and the ownership structure before opening an account, and in practice some ask for the board member’s PESEL.
Getting a PESEL now takes a trip. Since January 1, 2026, citizens of countries outside the EU, EFTA, Switzerland and certain UK categories must apply in person, applications through a proxy are no longer possible. For a company board member, the legal basis to cite in the application is Article 19e(2) of the KRS Act.
What Changed for Sole Proprietorships on November 1, 2026?
From November 1, 2026, a foreigner applying to CEIDG, the register for sole proprietorships (JDG), must have a PESEL, or, if none has been assigned, a unique identifier issued by an EU member state for cross-border electronic identification. A passport number no longer replaces it.
Before this change, a foreigner without a PESEL could register a JDG at any town hall by showing a passport. The same act closed that route: applications to open a business submitted at a town hall or by post after October 31, 2026 are left unprocessed, and new registrations must be filed through the electronic form.
Existing sole traders are affected too: a foreigner’s CEIDG entry without a PESEL or EU identifier must be completed by June 1, 2030, or CEIDG deletes it. Non-EU founders also still need a qualifying residence status to run a JDG at all. A work permit or visa is not enough. The change concerns CEIDG only; sp. z o.o. registration in the KRS is unaffected.
This is how the new JDG rule and the sp. z o.o. rules map to common founder profiles:
| Founder profile | PESEL needed to register? | How you sign | Post-registration friction | What it means for you |
|---|---|---|---|---|
| Any founder, sp. z o.o., has PESEL | No (but used if held) | Trusted profile or QES | Low – free financial-statement filing and trusted-profile e-filing | Fastest S24 route |
| Any founder, sp. z o.o., no PESEL | No – date of birth instead | QES on passport, notary, or proxy | Paid 140 PLN statement filing; CRBR needs the board member’s own QES | Fully possible remotely; plan signatures early |
| EU citizen, JDG | Yes from Nov 1, 2026, or EU eID identifier | Trusted profile, QES or personal signature | Low once PESEL is held | Check if your national eID qualifies |
| Non-EU citizen with qualifying residence, JDG | Yes from Nov 1, 2026 | Trusted profile or QES | In-person PESEL application required | Get PESEL before applying |
| Non-EU citizen abroad, no residence status | JDG not available | — | — | Sp. z o.o. is the practical option |
Worked Example: A Non-EU Founder Without a PESEL
A founder living outside the EU, with no Polish residence status and no PESEL, wants a one-person sp. z o.o. A JDG is off the table, so the plan is an sp. z o.o. formed remotely, with the identification gaps closed in the right order:
- Choose the sp. z o.o. and confirm the signing route. Decide between a QES issued on your passport (for S24) or signing through a notary or proxy; check that the S24 system accepts your certificate before buying it.
- Prepare the registration data without a PESEL. List your date of birth in place of a PESEL for the board-member entry.
- File the KRS application and wait for the numbers. KRS, NIP and REGON are assigned from that filing; you do not apply for them separately.
- Submit NIP-8 supplementary data within the deadline. File within 7 days for ZUS-related data or 21 days for tax-office and GUS data.
- File the CRBR report yourself within 14 days. Sign it with your own QES, a proxy cannot file it.
- Register for VAT and set up KSeF access before the first invoice. File VAT-R, then ZAW-FA if the company has no qualified seal.
- Decide whether to get a PESEL on your next visit. Without one, the annual statement goes through the paid 140 PLN route each year.
This is where most of the friction sits: steps 4–6 each have their own deadline and signature rules, and missing the signature requirement for CRBR is easy when the founder is abroad. GM Solution Hub prepares and files formation documents on the client’s behalf, obtains NIP and REGON, manages CRBR and ZUS registrations, and can run the process remotely through a power of attorney, with a team working in English, Polish, Russian, Ukrainian, Persian and Chinese.
Common Mistakes With Registration Numbers in Poland
- Delaying the company until you get a PESEL. An sp. z o.o. can be registered without one; a QES, notary or proxy solves the signature problem.
- Applying separately for NIP and REGON. Both are assigned automatically from the KRS application.
- Assuming the NIP is also a VAT registration. VAT requires a separate VAT-R filing before the first taxable sale.
- Planning a JDG with a passport alone. From November 1, 2026, foreigners need a PESEL or an EU eID identifier for CEIDG.
- Expecting a representative to file the CRBR report. Only a person authorized to represent the company can submit it.
- Counting on a proxy to obtain a PESEL. Since January 1, 2026, most non-EU nationals must apply in person.
FAQ
No. You do not need any Polish number before forming an sp. z o.o. The company receives its KRS number, NIP and REGON automatically at registration, usually within a few days. Shareholders and board members are not legally required to hold a PESEL. Sole proprietorships are different: foreigners need a PESEL from November 1, 2026.
Yes. A PESEL is not a legal condition for being a shareholder or board member of an sp. z o.o.. The board member’s date of birth is entered instead. The practical requirement is a signature: a qualified electronic signature issued on your passport, a notarial deed, or a proxy acting on your behalf.
Automatically. Both numbers are assigned on the basis of the KRS registration application, usually within a few days. In S24 there is no letter from the tax office: the NIP confirmation is the KRS printout, and REGON appears in the GUS online search. You only file supplementary data on form NIP-8 afterwards.
Yes, as a foreigner, from November 1, 2026. The amended law requires a PESEL or, if none was assigned, an EU member state identifier used for cross-border electronic identification. A passport number no longer substitutes. Non-EU founders also need a qualifying residence status to run a JDG at all.
Yes, with a qualified electronic signature. S24 accounts are confirmed with a trusted profile or a qualified signature, and the trusted profile requires a PESEL. An eIDAS qualified signature can be issued on a passport, though some non-EU certificates are not accepted, so confirm compatibility before buying one.
Apply at any Polish municipal office, citing Article 19e(2) of the KRS Act as the legal basis for a company board member. Since January 1, 2026, citizens of countries outside the EU, EFTA, Switzerland and certain UK categories must apply in person; a proxy can no longer file for them.
Yes, but not for free. Free filing to the Repository of Financial Documents needs a representative whose PESEL is disclosed in the KRS. Without one, the company files the paid KRS-Z30 application, which costs 140 PLN. All board members must still sign the statement with a qualified, trusted or personal signature.
Only a person authorized to represent the company, such as a board member, a proxy cannot file it. The report is due within 14 days of the KRS entry, must be signed with a qualified signature or trusted profile, and accepts a date of birth for people without a PESEL.
Not automatically. The NIP is assigned at registration, but VAT status requires filing form VAT-R before the first taxable sale. For transactions with EU businesses, you also register for VAT-EU and then use your NIP with the “PL” prefix, which is confirmed on form VAT-5UE.
No. A foreign company can be the sole shareholder without any Polish identifier. Instead, it provides an official extract from its home commercial register confirming it is active and naming its legal representative, plus its constitutive documents and ID copies of the people representing it.
What to Read Next
Once you know which identifiers you need, the next question is the full document list: see Legal Requirements for Starting a Business in Poland (Foreigners). If you are still choosing between a JDG and an sp. z o.o., Sole Proprietorship vs Sp. z o.o. and More: Business Types Foreigners Can Use in Poland compares your options. To map your own ID, signature and deadline situation before you file, talk to GM Solution Hub’s company formation team.
Article last reviewed: October 2026. Tax and social-insurance liability rules, insurance requirements, and market pricing are subject to change. Confirm your specific situation with a qualified Polish accountant or legal advisor before proceeding.