Businesses, including mainly branches of foreign entities, have serious problems with having two separate NIP numbers. For several years it has been assumed that such taxpayers are obliged to report twice – separately for tax and labour settlement purposes.
This poses significant difficulties for them, as it affects the practical dimension of their working with counterparties.
This is very often the case that the list of VAT taxable persons (the so-called white list of VAT taxable persons) shows the NIP number indicating the designation of the entity as a foreign entrepreneur without reference to functioning in Poland through the KRS Branch, while in the KRS business register there is a second of the NIP numbers with references to the functioning of the entity through the Branch.
Part of the counterparties verify the taxpayer using a copy of the KRS, which contains a different NIP number than the NIP number, which the taxpayer uses at least in the invoices issued by him.
Counterparties have repeatedly feared that these discrepancies may have a negative impact on their side in the event of possible checks by tax administrations.
This issue is of crucial importance in the context of the KSeF as of 1 July 2026.
A key field in a structured invoice allowing the authorisation of a taxpayer in KSeF is the tax identifier NIP. Without indicating in the NIP field of the above ID it will not be possible to operate the invoice within KSeF.
If you encounter similar problems in the current business we encourage you to contact our Chancellery and experts: Andrzej Dmowski, Oliwa Kasińska, Mikołaj Stanisławski, who will find the right solution!