Polish tax authorities require foreign companies operating through branches to obtain two NIP numbers, potentially necessitating dual access to the KSeF system.
Two NIP Numbers for Foreign Branches
According to current tax authority practice, a foreign entity conducting business in Poland via a branch will be assigned two NIP numbers. One is for the parent entity, used for VAT and CIT purposes, while the second is for the branch as a payer of PIT and social security contributions.
This dual NIP structure may require obtaining two separate accesses to the KSeF (National e-Invoicing System).
Branch vs. Parent Entity
A foreign company’s branch in Poland is not a legally or tax-wise independent entity, remaining part of the parent company organizationally. Registration of the branch in the National Court Register (KRS) is required to begin operations.
KSeF and NIP Requirements
Tax authorities continue to issue two NIP numbers to foreign companies with branches, despite differing administrative court rulings. The parent company is the VAT taxpayer, receiving the primary NIP. The branch may become a payer of taxes or social contributions if it employs staff, triggering the issuance of a second NIP, found in the KRS.
Incorrect invoicing – listing the branch’s NIP instead of the parent’s – is common, often requiring corrective invoices to protect the right to deduct input VAT.
Navigating KSeF Access
The NIP number is crucial for KSeF authentication. Submitting notifications regarding KSeF access rights (ZAW-FA) requires specifying the NIP number of the entity for whom the authorization is granted. Invoices are also assigned to recipients based on their NIP.
Potential Solutions and Challenges
One approach is to submit two ZAW-FA forms – one for the parent company’s NIP and another for the branch’s non-VAT NIP. This has not yet been refused. This is surprising given the branch NIP is only used for personal income tax (PIT) and social security contributions.
However, correcting incorrect NIP numbers remains problematic. Before February 1, 2026, buyers could issue corrective invoices for seller errors. This is no longer possible in KSeF; only the seller can issue a corrective invoice.