Accounting
Counterparty's tax identifier: what is it?
The counterparty's tax number with a country code, entered in the ledger
The counterparty's tax identifier is its NIP (or a foreign tax number) with a country code. You enter it in column 5 of KPiR and column 6 of the revenue register.
Key answers
- What it is
- The number by which the counterparty identifies itself for tax purposes. It also includes the code of the country that issued it. If you enter it in column 5 of KPiR, you do not enter the counterparty's name and address in columns 6 and 7.
- Who it affects
- Taxpayers keeping KPiR and a revenue register, for entries on purchases or sales documented with an invoice or a fiscal receipt.
- When
- With every such entry. The column is not filled in for sales recorded from an internal document and from fiscal reports.
- Where
- Column 5 of KPiR (regulation of 6 September 2025, Dz.U. 2025 item 1299) and column 6 of the revenue register (Dz.U. 2025 item 1294). It is new in the layouts in force from 1 January 2026.
How it works in Zaksio
Zaksio fills in the counterparty's identifier from the invoice and from its data in the program.
This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.
