Following a change in regulations, foreigners’ dealings with tax authorities have become easier and tax remitters can comply with the obligation to indicate the tax identification number of their employees – foreign nationals eligible to use the PESEL number for tax purposes.
The Ministry of Finance issued a reminder regarding the amendment to the Act on the rules for registration and identification of taxpayers and tax remitters with respect to the definition of taxpayers identifiable by PESEL, which came into effect on 1 June 2021. What does it mean in practice?
- Municipal authoritiescan assign PESEL numbers to foreign nationals upon their request.
- Remitterscannot make filings with incorrect tax identification numbers of their employees – foreign nationals eligible to apply for the PESEL number for tax purposes (specifically, they cannot make filings with strings of identical digits, like ones or nines).
- Taxpayers’ dealings with tax authorities have become easier:
- they can use their PESEL no. to log in to the e-PIT service (Twój e-PIT),
- they can submit tax returns using the free app e-Deklaracje available from podatki.gov.pl,
- they can take advantage of tax credits and deductions and claim tax refunds.
ATTENTION! Taxpayers eligible for PESEL identification who had used a NIP number prior to the effective date of these regulations have 30 days to switch from NIP to PESEL.