Gradual elimination of the REGON number and the Business Constitution
On April 30, the Business Constitution, also known as the new law for entrepreneurs, entered into force. It introduces many new solutions, and one of them is the gradual elimination of the REGON number as a mandatory number to be used in contacts with some offices.
What is REGON and when is it obtained?
REGON is otherwise the National Economy Register. People running a business are entered into it, so it is the identification number of the entrepreneur. If the entrepreneur is registered in the National Court Register or CEIDG, the REGON number is assigned automatically. When entities are not listed in the above-mentioned records, they are required to submit an application for granting a REGON number on their own.
When will the REGON number be liquidated?
Until April 30, 2018, REGON was a mandatory number. The business constitution is gradually moving to the recognition of the NIP as the basic number identifying the entrepreneur.
The regulations concerning NIP as the basic number can be found in Art. 20 of the Entrepreneurs' Law Act:
Article 20 (1) of the Entrepreneur's Law
The entrepreneur is identified in official registers based on the tax identification number (NIP).
In the following sections of this article, we read that the entrepreneur should indicate his NIP in letters to the office and other persons, so he is no longer obliged to provide the REGON number. In addition, when dealing with cases, the authority may require the entrepreneur, for identification purposes, to provide only the entrepreneur's company and NIP (tax identification number) - there is also no mention of REGON.
The provision on the liquidation of REGON cannot be found directly in the provisions of the Business Constitution, but in the acts amended by it. Changes are introduced to them, which consist in replacing the obligation for the entrepreneur to use the REGON number for some offices in favor of NIP only.
It is worth noting that the acts contain a regulation that abolishes the obligation to use the REGON number with some offices, which is not tantamount to the abolition of the REGON number. Therefore, you can use it, but you do not have to - to the extent indicated in the Business Constitution, i.e. in particular in contacts with offices, e.g. when registering a company.
However, these changes do not apply to all acts - in the further provisions of the Entrepreneurs 'Law Act, we can find an article which says that the provisions of the Entrepreneurs' Law do not infringe the provisions of other acts. This means that if in other acts, regulations, etc., there is no provision about the lack of obligation to use the REGON number, i.e. the word has not been deleted from specific provisions - the REGON number for these activities is mandatory, e.g. when keeping land and mortgage registers.
Further changes in the use of the REGON number by entrepreneurs will be the subject of subsequent draft acts.