The number by which EU counterparties recognise your company as a VAT payer in intra-Community transactions. It consists of PL followed by the ten digits of your NIP.

NIP-UE: who does it apply to?

Companies that sell goods or services to other EU countries, or buy from EU suppliers, and must settle them as EU transactions.

NIP-UE: when and by what deadline?

You register before the first such transaction, because without the number you cannot apply, for example, the 0% rate to WDT.

NIP-UE: where do you file or arrange it?

With the VAT-R notification filed electronically (e-Urząd Skarbowy or e-Deklaracje). You can check a counterparty's number in the VIES system.

VAT

NIP-UE: what is it?

Tax identification number for EU transactions (EU VAT number)

NIP-UE is the Polish tax number with the PL prefix that you use in EU transactions. You get it after registering as an EU VAT payer.

What it is: The number by which EU counterparties recognise your company as a VAT payer in intra-Community transactions. It consists of PL followed by the ten digits of your NIP.
Who it affects: Companies that sell goods or services to other EU countries, or buy from EU suppliers, and must settle them as EU transactions.
When: You register before the first such transaction, because without the number you cannot apply, for example, the 0% rate to WDT.
Where: With the VAT-R notification filed electronically (e-Urząd Skarbowy or e-Deklaracje). You can check a counterparty's number in the VIES system.

This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.

Source: Tax Portal: VAT

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