When to enter NIP and when to PESEL in a PIT settlement?

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When settling PIT, the problem is often supplementing the tax ID number. In the article below, we will explain when to enter NIP and when to enter PESEL in a PIT settlement.

For whom NIP and for whom PESEL?

In the settlement of the PIT declaration, the taxpayer is obliged to enter the appropriate tax ID number. Taxpayers are identified with either NIP or PESEL.

The PESEL number is intended for people who do not run a business, are not registered VAT payers, payers of taxes or social security contributions. Other people are required to use the NIP (tax identification number).

Detailed information on for whom NIP and PESEL for whom we will find out from the article: NIP, PESEL - for whom what tax ID?

Therefore, in the case of PIT settlement:

  • NIP should be entered

    • people running a business,

    • persons who are VAT payers (even if they do not run a business),

    • tax payers, e.g. employers,

    • ZUS contribution payers,

    • people who do not have PESEL,

  • PESEL number should enter:

    • people who do not run a business,

    • persons who are not VAT taxpayers.

PESEL number should also be entered by foreigners, because by law, if they live and are employees in Poland, they should have it. We recommend the article: PIT-11 for a foreigner with a PESEL number only

If we account for income from private rental on a lump sum, while taking advantage of the VAT exemption, then we indicate PESEL in the PIT, because this type of income is not treated as income from business activity. It should be noted, however, that this applies to people who do not run a business, are not registered VAT payers, do not belong to tax payers or ZUS contribution payers - they indicate PESEL in the PIT declaration.

Suspension of activity before submitting PIT - NIP or PESEL?

During suspended activity, in the PIT declaration, the identifier appropriate for the period of conducting business activity should be entered, i.e. it will be NIP. The fact that the company is suspended will not matter, as that does not mean its liquidation. This also applies to situations where people have suspended activities and work full-time - they should also provide NIP in the PIT settlement.

When to enter the NIP number and when to enter the PESEL number in the case of unregistered activity?

Unregistered activity (the so-called trial company) is not an economic activity within the meaning of the Entrepreneurs' Law. Detailed information about the company can be found in the article: Non-registered activity - no obligation to register a small company.

As we already know, people who do not run a business should use the PESEL number, so in most cases this ID should be entered in the annual statement by people running a business on a sample basis.

Attention! If the subject of the company's activity on a trial basis is an activity that is subject to VAT, such a person should use the NIP (Tax Identification Number).

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Providing an incorrect ID in PIT

Penalties for entering or using the wrong tax ID are unlikely to be expected. Theoretically, a person who uses NIP instead of PESEL or vice versa is subject to a fine - according to Art. 81 of the Penal and Fiscal Code. In practice, however, there is little risk of prosecution for entering the PESEL number in the tax return, not the NIP number, or vice versa.

On the other hand, failure by the taxpayer to provide any tax identification number or providing a false number is a tax offense.

How to generate an annual tax return in the wfirma.pl system?

In the wfirma.pl system, it is possible to automatically generate the PIT-36, PIT-36L and PIT-28 annual tax return on the basis of data entered into the system during the tax year. To generate an annual tax return, go to the tab START »TAXES» ANNUAL DECLARATIONS »ADD DECLARATIONS, where you should select the appropriate annual tax return.

Details of generating an entrepreneur's annual tax return in the system can be found in the help article: Entrepreneur's annual tax return - how to prepare?