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How to get a private NIP number in Poland (for a foreigner) ?


posts: 17

MoonlightingThreads: 60
Posts: 308
Joined: Apr 28, 07 ♂ 		Edited by: Moonlighting  Apr 12, 10, 15:33    #1
Hi,

I have a quite urgent question I'd like to sort out this week.

I'm a Belgian who just settled to Poland and I created a Sp. z o.o. which already has REGON, NIP, KRS and ZUS.

This week, I must sign a contract between myself and my company in order to pay myself a monthly salary. I must do this with a notary (as I'm the only shareholder, it has to be a notary deed which later must be registered at the "sąd"). Once done, my accountant will go to ZUS for me, this time to register me as "pracownik", not as "właściciel".

As a private person, I already have my "karta pobytu" and a PESEL number, but I realized I still have no NIP number. What should I do to get it ? (my accountant couldn't help me with this procedure).

Thanks
delphiandomineThreads: 42
Posts: 9,954
Joined: Nov 25, 08 ♂ [Suspended] 		 Apr 12, 10, 15:36    #2
Moonlighting:
What should I do to get it ?


Very simple - just go to the local Urzad Skarbowy for where you wish to pay tax (or the local office to where you're registered - if you are registered in Poland) and fill in a short form. You'll get it within 2-3 weeks.
MoonlightingThreads: 60
Posts: 308
Joined: Apr 28, 07 ♂ 		 Apr 12, 10, 16:00    #3
Thanks a lot.
TeemuThreads: 7
Posts: 24
Joined: Jul 21, 09 ♂ 		Edited by: Teemu  Apr 14, 10, 15:04    #4
Moonlighting, why do you need to sign a contract with yourself with a notary? I'm the only shareholder too and signed umowa o prace with myself without a notary. In what Law did you see such a strange requirement?
MoonlightingThreads: 60
Posts: 308
Joined: Apr 28, 07 ♂ 		 Apr 14, 10, 15:17    #5
Actually it's more than just shareholder. I'm the only person in the company. So, I'm both unique shareholder, president of the board and legal representative. In these conditions, my lawyer told me (and the notary confirmed it), the contract must be a notary deed and be registered at the court.
jonniThreads: 26
Posts: 4,181
Joined: Nov 27, 07 ♂ 		 Apr 14, 10, 15:21    #6
I've been in that situation and didn't need a notarised document. You can just pay yourself as directors' drawings. One benefit of that is that the witholding tax is only 19%.

The only reason I can see that your situation has arisen is that the Akt Notarialny doesn't make provision for that which sounds a bit odd.
WhyMedSchoolThreads: 12
Posts: 43
Joined: Sep 23, 09 ♂ 		 Apr 15, 10, 21:38    #7
as a foreign student, can I register for a NIP number, and if I do does that mean I'll somehow be on the hook for taxes?

I need the NIP so I can pay for NFZ online. Thanks for any help.
SeanusThreads: 22
Posts: 30,158
Joined: Dec 25, 07 ♂ 		 Apr 15, 10, 21:40    #8
On the hook for taxes? What do you mean, that you will be liable? It is your tax number so I would imagine so. That's what I use when I pay for ZUS online, together with my REGON.
MoonlightingThreads: 60
Posts: 308
Joined: Apr 28, 07 ♂ 		 Apr 19, 10, 10:02    #9
Teemu, Jonni

The thing is that, on the akt notarialny, indeed there is no mention of a salary for the "prezes". When we wrote the umowa spółki, my lawyer had foreseen for me, that I would later sign a contract as employee with my firm. I talked again to the notary on Friday. He told me there are 2 possibilities. I can do a "kontrakt menedżerski" (or whatever it is called in Polish). No need for akt notarialny or registration. So it wouldn't cost anything. Or another contract (can't remember all the details, because anyway I discuss that kind of details with my lawyer) which requires akt notarialny, sworn translator, and registration at the court by the kancelaria.

Can you give me precisions about the contract with your own firm, without all those cost and hassle? I'm obviously interested in a similar solution...

Anyway, with the original umowa spółki, I just followed the recommendations of my lawyer. If it appears I just wasted time and money because of ill advise, I'll grab him by the balls and stuff his nostrils with them!!!
jonniThreads: 26
Posts: 4,181
Joined: Nov 27, 07 ♂ 		Edited by: jonni  Apr 19, 10, 10:45    #10
Moonlighting:

The thing is that, on the akt notarialny, indeed there is no mention of a salary for the "prezes"


There usually isn't - board fees are decided yearly.

You can just either employ yourself as prezes (or anything else you like -what your lawyer quaintly calls a "kontrakt menedżerski") in any case taking no salary as prezes (as prezes zarzadu you dont need to take a salary from that role - only larger companies do it that way) or do as I have and take it as drawings. You should have a board meeting (on paper only is fine - no need for a lawyer) to agree the amount. Though if you're the only board member or shareholder the world won't end if you don't hold a meeting real or not.

It does sound as if the lawyer has done it this way either through incompetence or so you'll have to pay for more time.
MoonlightingThreads: 60
Posts: 308
Joined: Apr 28, 07 ♂ 		 Apr 20, 10, 13:22    #11
jonni

Thanks for your input. I talked to my lawyer. But here is a copy/paste of his e-mail reply, so you get the situation:

"Because of a resolution of the Supreme Court issued just two weeks ago, it's null and void to conclude a labour contract between a limited company and its sole shareholder being at the same time the only member of the board. In such case a solution would be to conclude a contract for manager. But still, according to paragraph 210 item 2 of Commercial Companies Code, in case like yours such contract (legal action) requires a form of notary deed.
In other words: you - acting as general assembly of shareholders - are authorized to make a resolution setting a salary for you, without notary deed. But in order to let your accountant make money transfer (salary), a legal basis is needed. And this would be e. g. contract for manager, but in your case it has to be undersigned as notary deed."
jonniThreads: 26
Posts: 4,181
Joined: Nov 27, 07 ♂ 		 Apr 20, 10, 13:34    #12
Interesting.

You shouldn't need a labour contract at all though - just set the board fees as a resolution.
OlafThreads: 8
Posts: 1,369
Joined: Oct 29, 09  Pictures: 1 ♂ 		 Aug 23, 10, 14:20    #13
There are 3 circumstances on which one can get NIP:
1. You are a tax payer in Poland
2. You are an employer (also tax-paying)
3. You make other tax-related payments
delphiandomineThreads: 42
Posts: 9,954
Joined: Nov 25, 08 ♂ [Suspended] 		 Aug 23, 10, 14:25    #14
Olaf:
There are 3 circumstances on which one can get NIP:


It's being scrapped soon for private individuals - the PESEL will become the tax identification number. Stays for businesses however, due to EU law.
OlafThreads: 8
Posts: 1,369
Joined: Oct 29, 09  Pictures: 1 ♂ 		 Aug 23, 10, 14:29    #15
Yes, but not sooner than from 2011. For now it is like this.

BTW: It sounds like a good idea to have one number as a "private person" that two.
enderThreads: 13
Posts: 528
Joined: Nov 7, 09 ♂ 		 Aug 23, 10, 15:11    #16
delphiandomine:
the PESEL will become the tax identification number

should be interesting in case of sex change :-) Part of PESEL precise sex
OlafThreads: 8
Posts: 1,369
Joined: Oct 29, 09  Pictures: 1 ♂ 		 Aug 24, 10, 01:02    #17
Anyone volunteer to blow the system up by changing their sex? ;)


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