The NIP-7 form is designed for individuals who are taxpayers or payers to update their data or to acquire a tax identification number. This document is submitted only by individuals who are not registered in CEIDG and need to obtain a NIP number. You can have only one NIP number. For this reason, it does not matter what type of business you run or what taxes you pay. You can submit the application online without leaving your home, as well as by mailing the form or visiting the appropriate tax office in person. Read the article to the end and find out what the NIP-7 identification application is about.
Who can make a NIP-7 identification declaration?
Persons who are taxpayers and are not subject to entry in the CEIDG may apply for NIP on form NIP-7. These include:
- those running business activity (e.g. as a partner in a partnership or general partnership)
- subject to registration as a VAT taxpayer (e.g. a farmer taxed with VAT)
- registered VAT taxpayers
In addition, people who do not have their own business and:
- tax payers (e.g. when you employ a babysitter)
- payers of health and social insurance (e.g. when you employ a worker as a lump-sum farmer)
- do not have a PESEL number
When to report a case?
If you want to update your data, such as address of residence, bank account number or ID card number, you have 7 days from the date on which the changes occurred. If you are a VAT or excise tax payer – submit the form before the first activity related to your business. If you are a natural person, submit the NIP-7 identification declaration only if you are registering as a VAT payer. If you are a taxpayer of taxes other than VAT or a payer – submit the form no later than by the deadline for filing your first tax return, declaration or statement. You can also do it together with making the first tax payment or advance tax payment.
NIP-7 Identification Application – Waiting Time
If you submit the application in order to obtain a tax identification number, the office will assign you a NIP within 3 days after submitting the application.