PESEL is an abbreviation for “Powszechny Elektroniczny System Ewidencji Ludności” (General Electronic Population Register System) and is a personal identification number consisting of 11 digits, which is assigned to Poles and foreigners. Everyone can automatically obtain a PESEL number when register your residence. In order to do, a document confirming the right to live in the apartment (for example, a lease сontract) must be attached to the application for registration. In this case, PESEL is assigned immediately.
However, not everyone has the possibility to register. In this case, the foreigner must fill in an application for a PESEL number, stating the legal basis from which the obligation to obtain an identification number. If a public authority (such as ZUS or the Tax Office) requires a PESEL number, the authority is obliged to provide the legal basis for such a requirement. Foreigner can apply for a PESEL number by referencing to registration in the ePUAP system. In order to do so, the following should be entered in the «legal basis» column: § 4 ust. 2, § 6 ust. 1 Rozporządzenia Ministra Cyfryzacji z dnia 29 czerwca 2020 r. w sprawie profilu zaufanego i podpisu zaufanego.
Another basis for assigning a PESEL number may be the registration of a company. In this case it is necessary to refer to the following legal provision: art. 35 pkt 1 ustawy z dnia 20 sierpnia 1997 r. o Krajowym Rejestrze Sądowym.
Since 1 June 2021, the amendment to the Law on the Principles of Registration and Identification Taxpayer regarding obtaining a PESEL number by a foreigner. Now foreigners can get it for paying taxes. The application must state the following legal provision: art. 3 ust. 1 pkt 1 ustawy o zasadach ewidencji i identyfikacji podatników i płatników (Dz. U. z 2020 r. poz. 170, z późn. zm.), w związku z art. 7 ust. 2 i w zakresie określonym w art. 9 ust. 4 ustawy o ewidencji ludności (Dz. U. z 2021 r. poz. 510). In order to obtain an identification number on this basis, you must submit any type of contract that is subject to taxation. This may be a proof of employment, a civil law contract or a contract on the purchase of car or real estate. The new rules will allow the tax authorities to more easily identify the taxpayer. And the employee will be able to use the PESEL number to log in to the Twój e-PIT service to file tax returns on the website podatki.gov.pl.
If the PESEL is obtained by submitting an application with a legal provision, the time limit for assigning an identification number is up to 30 days from the date of application.
If you need some help in obtaining a PESEL number and you don’t know how to start – please, contact us!