Obligation to submit NIP-8 - what do you need to know?

11.07.2024

The Polish tax system includes many administrative obligations that entrepreneurs and other economic entities must adhere to. Submission of the NIP-8 form is one of such obligations. This document is crucial for the proper identification and update of supplementary details regarding entities that conduct business activity. In this article, we will provide you with information who should and in what way submit the NIP-8 form, what information the form contains, what are the consequences of non-submission and ways to “save the situation”.  

What is the NIP-8 form?

The NIP-8 form is used to file identification details and updates within the scope of supplementary details regarding economic entities. The obligation of submission results from the Act on principles of registration and identification of tax withholders and taxpayers, which is usually called the Act on NIP (Tax Identification Number). Thanks to the form, it is possible to update the data in public records, which is required for the proper functioning of the tax system through its information for the purposes of communication with tax administration, the Polish Social Insurance Company and the Polish Central Statistical Office.  

Who is obligated to file the NIP-8 form?

The obligation to file the NIP-8 form is imposed on all entities that are subject to entry in the Polish National Court Register (KRS) – among others, commercial law companies, associations, foundations and cultural institutions. The NIP-8 form is required in the following situations:

 commencement of economic activity – newly established entities must independently provide their details to the head of the tax office (in general, competent for the registered office of the entity);

change of identification details – every change e.g., the name of the entity, address of its registered office, bank account number, composition of the management board, legal status or place where accounting ledgers are managed must be reported;

organizational transformation – for instance, transforming a private partnership into a general partnership.

The information in the NIP-8 submissions is automatically transferred by the tax office to the Polish Central Statistical Office and the Polish Social Insurance Company by means of an ICT system.  

What information is included in the NIP-8 form? 

The NIP-8 form is a detailed document that must be filled in thoroughly and accurately – it contains, among others, the following information:

identification details of the entity, such as its full name, abbreviated name, REGON (Polish National Business Registry Number) and KRS (Polish National Court Register Number);

address of the registered office and addresses of additional places of business;

contact details, including phone numbers and e-mail addresses;

information on bank accounts used for economic activity;

composition of the management board and other persons entitled to represent the entity;

information on the company’s partners, if applicable;

information on accounting documentation;

the expected number of employees;

the effective date of the obligation to pay social security contributions;

the Polish Classification of Activities code for the conducted business.

Deadlines for submission of the NIP-8 form

The deadlines for submission of the NIP-8 form are strictly stipulated in the regulations. The first identification submission within the scope of supplementary data to the National Court Register must be fulfilled within 21 days from the date of entry of the company into the National Court Register. However, in the case of entities which intend to pay social security contributions, the said deadline is 7 days from the date of entry in the National Court Register.   

In the case of changes in details, the form must be filed within 7 days after the change occurred (pursuant to Art. 9 section 1 of the Act on principles of registration and identification of tax withholders and taxpayers).  

How to submit the NIP-8 form?

The NIP-8 form can be submitted in a printed or electronic form.  

The printed version must be filed directly at the tax office or send by mail.  

The electronic version can be sent through the e-Declarations system by filling in the NIP-8 form on the website podatki.gov.pl. 

In order to approve and send the electronic version of the NIP-8 form, it must be authenticated with a so-called trusted profile or signed with a qualified signature.  

The NIP-8 form can be filed electronically by an attorney. However, one needs to make sure first that the power-of-attorney for submission of declarations through means of electronic communication (form UPL-1) was registered at the tax office before such submission. 

Consequences of non-submission of the NIP-8 form

Failure to submit the NIP-8 form within the required deadline or provision of false data is considered as a fiscal offense and is subject to a fine (pursuant to Art. 81 section 1 point 1 of the Polish Penal and Fiscal Code) from one tenth to twenty times the amount of minimum wage proceeded by the court or a penalty notice not exceeding five times the minimum wage, imposed by the tax officer during penal notice proceedings (pursuant to Art. 48 sections 1 and 2 of the Polish Penal and Fiscal Code). The person responsible for the fiscal offense is the person liable for economic matters, especially financial matters (pursuant to Art. 9 section 3 of the Polish Penal and Fiscal Code), usually the president or another member of the management board.   

In such a situation, in order to avoid penalties, one may utilize the so-called voluntary disclosure of offense. 

Voluntary disclosure of offense is an effective tool which involves voluntary provision of information on your violation, along with details on the circumstances, to the tax office. In the context of the NIP-8 form, voluntary disclosure must be submitted in case of a delay in provision of the required data. However, it is of key importance to file both the form and the letter with voluntary disclosure before the tax office finds out about the violation.  

How to file the voluntary disclosure along with the NIP-8 form?

Submission of the voluntary disclosure of offense is a relatively simple process which, however, requires sticking to specific procedures. The letter must be signed by the representatives of the entity listed in the National Court Register and then submitted to the competent tax office before filing the NIP-8 form. 

There are three possible ways of submitting the NIP-8 form after previous submission of the voluntary disclosure of offense:

through the Polish Electronic Platform of Public Administration Services (ePUAP) – once it is certain that the voluntary disclosure of office was successfully submitted at the tax office;

by standard mail against confirmation of receipt – once the confirmation of receipt is received, you may submit the NIP-8 form;

submitting the voluntary disclosure along with the NIP-8 form in person at the tax office, along with receiving a confirmation of submission for both documents.

The obligation to submit the NIP-8 form is a crucial element of the functioning of every economic entity in Poland. It is intended to ensure the validity of data in public registers, which then facilitates administrative and fiscal activities. Business owners should pay close attention to the promptness and accuracy of submitted information in order to avoid the possible legal and financial problems.

Author: Kinga Szybińska, Junior Accountant at the MDDP Outsourcing office in Warsaw

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