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Tax identification number (NIP) is a ten-digit code assigned to Polish citizens to register payers and taxpayers. NIP was introduced on October 13, 1995 under the Act "On the principles of registration and identification of taxpayers and payers of taxes and insurance premiums".
The act imposes the obligation to provide NIP in all tax and non-tax documents related to the collection of receivables by tax or customs authorities. The tax identification number (NIP) is also provided in documents submitted to banks, government and local administration bodies, fiscal control institutions and representatives of the Supreme Audit Office.
NIP consists of 10 digits. Each of them has its own meaning. The first three digits (known as the PL prefix) indicate the tax office that issued the tax identification number (NIP). The tenth digit (the so-called check digit) is used to verify the correctness of data processing.
The NIP number is created in such a way that, after the control calculation, the result is not equal to 10. However, if you obtain such a number - it means that the number is not correct and has not been assigned by the tax office.
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