KRS, NIP, REGON Explained: Polish Business Registration Numbers You Need to Know

When you register a company in Poland, you receive several identification numbers from different government registers. Understanding what each number means, where it comes from, and when you need it is essential for operating your business correctly.

This guide explains every registration number a Polish company receives and how they are used in practice.

KRS — National Court Register (Krajowy Rejestr Sądowy)

What It Is

The KRS is the primary commercial register for Polish companies. It is maintained by the district courts (sądy rejonowe) and provides public access to key information about registered entities. Every sp. z o.o., S.A., partnership, and other commercial entity in Poland is registered in the KRS.

Your KRS Number

The KRS number is a unique 10-digit identifier assigned to your company upon registration (e.g., KRS 0000123456). This number identifies your company in all dealings with courts, government agencies, and business partners.

What Information the KRS Contains

• Company name and registered address
• Business activity codes (PKD)
• Share capital amount
• Management board members (names, PESEL/passport numbers)
• Shareholders (for sp. z o.o. — names of those holding more than 10% shares)
• Proxy holders (prokurenci)
• Annual financial statements
• All historical changes to the above information

How to Check a Company in KRS

The KRS is publicly accessible at ems.ms.gov.pl — anyone can search for any Polish company by name, KRS number, or NIP and view its current and historical registration data. This transparency is valuable for due diligence and verification purposes.

When You Need Your KRS Number

• Opening a bank account
• Signing contracts (companies are required to display their KRS number on business correspondence)
• Filing tax returns
• Applying for licenses and permits
• Issuing invoices (along with NIP)
• Filing with other government registers

NIP — Tax Identification Number (Numer Identyfikacji Podatkowej)

What It Is

The NIP is the tax identification number issued by the Polish tax administration. It is the equivalent of a TIN (Tax Identification Number) or VAT number in other countries. Every entity conducting economic activity in Poland must have a NIP.

Format

The NIP is a 10-digit number (e.g., NIP 1234567890). When used for EU VAT purposes, it is prefixed with “PL” (e.g., PL1234567890).

How You Get It

For companies registered via KRS, the NIP is assigned automatically during the registration process. The tax office (urząd skarbowy) assigns the number and it appears in the KRS extract. For sole proprietorships, the NIP must be applied for separately via the CEIDG register.

When You Need Your NIP

• All tax filings (CIT, VAT, PIT, PCC)
• Issuing and receiving invoices (NIP must appear on every VAT invoice)
• Opening bank accounts
• Filing with ZUS (social security)
• EU intra-community transactions (as PL + NIP)
• The Ministry of Finance “white list” (wykaz podatników VAT) uses NIP as the primary identifier

NIP Verification

You can verify any NIP through the Ministry of Finance white list portal at www.podatki.gov.pl. This tool shows whether a company is an active, registered, or deregistered VAT taxpayer, along with its registered bank accounts for business payments.

REGON — Statistical Identification Number (Rejestr Gospodarki Narodowej)

What It Is

REGON is a statistical identification number assigned by GUS (Central Statistical Office — Główny Urząd Statystyczny). It is used for statistical reporting and identification purposes. Every business entity in Poland receives a REGON number.

Format

REGON is a 9-digit number for legal entities (e.g., REGON 123456789) and 14-digit for local units.

How You Get It

Like the NIP, the REGON is assigned automatically during KRS registration. GUS assigns the number based on information provided in the registration application.

When You Need Your REGON

• GUS statistical reporting (mandatory for all companies)
• ZUS filings (as secondary identifier)
• Some government applications and permits
• Contract bidding (some public tenders require REGON)
• Company stamp (traditionally includes REGON)

In practice, REGON is used less frequently than KRS and NIP in daily business operations. Its primary role is statistical — GUS uses it to track economic activity across Poland.

CRBR — Central Register of Beneficial Owners (Centralny Rejestr Beneficjentów Rzeczywistych)

What It Is

The CRBR is Poland’s implementation of the EU Anti-Money Laundering Directive requirements for beneficial ownership transparency. It is an electronic register maintained by the Ministry of Finance that identifies the ultimate beneficial owners (UBOs) of Polish companies.

Who Must File

All Polish companies registered in the KRS must file with the CRBR, including sp. z o.o., S.A., partnerships, and other commercial entities.

What Information Is Filed

• Name, citizenship, country of residence, PESEL (or date of birth for foreigners) of each beneficial owner
• Nature and extent of beneficial ownership (direct or indirect)
• A beneficial owner is any person who directly or indirectly holds more than 25% of shares or voting rights, or exercises control through other means

Filing Deadlines

• New companies: Within 14 days of KRS registration
• Changes: Within 14 days of any change in beneficial ownership
• Annual confirmation: Not required (only update when changes occur)

Penalties for Non-Compliance

Failure to file or filing incorrect information can result in fines up to PLN 1,000,000 (approximately EUR 220,000). This is one of the most severe penalties in Polish corporate law and applies regardless of intent.

PKD — Polish Classification of Activities (Polska Klasyfikacja Działalności)

What It Is

PKD codes classify the business activities your company is authorized to conduct. They are registered with the KRS and determine which activities your company can perform. While not a “number” in the same sense as KRS or NIP, PKD codes are essential for company operations.

How They Work

Each company registers one primary PKD code and can register multiple secondary codes. The codes follow a hierarchical structure (e.g., 62.01.Z — Computer programming activities). You can add or change PKD codes by filing an amendment with KRS.

Why They Matter

• VAT registration: Some PKD codes trigger mandatory VAT registration regardless of turnover
• Bank account opening: Banks review PKD codes to assess business risk
• Licensing: Certain PKD codes require additional permits or concessions
• Insurance: Business insurance premiums may depend on registered activities
• Tenders: Public procurement often requires specific PKD codes

Summary: All Your Numbers in One Place

Number	Issuing Authority	Format	Primary Use	When Assigned
KRS	District Court	10 digits	Company identification, legal registration	Upon KRS registration
NIP	Tax Office	10 digits	All tax matters, invoicing, VAT	Automatic with KRS
REGON	GUS (Statistics)	9 digits	Statistical reporting	Automatic with KRS
CRBR	Ministry of Finance	N/A (register entry)	Beneficial ownership transparency	Filed within 14 days of KRS
PKD	KRS (via registration)	XX.XX.X format	Business activity classification	Set during registration

Frequently Asked Questions

Do I need all these numbers before I can start doing business?

You need KRS registration (which automatically provides NIP and REGON) to conduct business legally. CRBR must be filed within 14 days. VAT registration is separate and depends on your activities and turnover. In practice, most companies become fully operational within 2-4 weeks of KRS registration.

Can my company operate while KRS changes are being processed?

Yes. Company changes (such as new board members or address) take effect from the date of the shareholder resolution, not from the date of KRS registration. The KRS filing is a disclosure obligation — the changes are legally effective from the resolution date.

Where should I display my company numbers?

Polish law requires companies to display their KRS number, NIP, REGON, registered address, and share capital on all business letters, order forms, invoices, and their website. This is a legal obligation under the Code of Commercial Companies (Art. 206 KSH for sp. z o.o.).

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Content prepared by the Zalewski Consulting corporate services team. Reviewed for accuracy as of April 2026.

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