Polish tax offices for registration and changes of details

Have your identity document, existing PESEL (Polish national identification number) or NIP, current address and the details to register or change ready. Use the current form for your situation. You can file with authentication through e-Urząd Skarbowy or with a qualified signature, and NIP-7 and ZAP-3 forms are available to print. Keep the submission acknowledgement. Booking a visit does not submit a notification. Special rules can determine the competent authority for non-residents or particular tax matters; the nearest building is not automatically the correct office. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Have your identity document, existing PESEL (Polish national identification number) or NIP, current address and the details to register or change ready. Use the current form for your situation. You can file with authentication through e-Urząd Skarbowy or with a qualified signature, and NIP-7 and ZAP-3 forms are available to print. Keep the submission acknowledgement. Booking a visit does not submit a notification. Special rules can determine the competent authority for non-residents or particular tax matters; the nearest building is not automatically the correct office. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare your tax identifier and the details being changed. For a ZAP-3 refund account, use an account you own or jointly own; foreign accounts also require the bank country and SWIFT details. Contact information is optional. Bring any authority needed to represent another person. This office’s phone number is the shared KAS (National Revenue Administration) helpline. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare your tax identifier and the details being changed. For a ZAP-3 refund account, use an account you own or jointly own; foreign accounts also require the bank country and SWIFT details. Contact information is optional. Bring any authority needed to represent another person. This office’s phone number is the shared KAS (National Revenue Administration) helpline. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Use the current NIP-7 version and distinguish first identification from an update. Prepare your identity-document details, addresses, existing identifier where applicable and the data required for your actual taxpayer/payer status. CEIDG (register of sole traders) business registration follows its own route; PESEL-only personal-data updates may instead use ZAP-3. Check the official forms for supported electronic signing methods. Check the office’s full street list, especially boundary streets. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Use the current NIP-7 version and distinguish first identification from an update. Prepare your identity-document details, addresses, existing identifier where applicable and the data required for your actual taxpayer/payer status. CEIDG (register of sole traders) business registration follows its own route; PESEL-only personal-data updates may instead use ZAP-3. Check the official forms for supported electronic signing methods. Check the office’s full street list, especially boundary streets. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Use the current NIP-7 version and distinguish first identification from an update. Prepare your identity-document details, addresses, existing identifier where applicable and the data required for your actual taxpayer/payer status. CEIDG (register of sole traders) business registration follows its own route; PESEL-only personal-data updates may instead use ZAP-3. Check the official forms for supported electronic signing methods. Check the office’s full street list, especially boundary streets. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, your existing PESEL/NIP, current address and evidence relevant to your tax status. Ask whether you need an identification request, an update through a tax return, NIP-7 or a CEIDG (register of sole traders) change. Use the electronic tax service or official delivery route accepted for the particular form and retain submission proof. Do not request a second identifier just because you moved. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity evidence, any existing PESEL/NIP, the details to register or change and the relevant current form. You can submit through authenticated eUrząd Skarbowy or with qualified-signature forms. Keep the filing acknowledgement; an appointment reservation is not a filed notification. The office’s ordinary email is only for correspondence without official procedural effect. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, existing PESEL/NIP, current address and evidence relevant to your tax status. Confirm whether the correct action is registration, an update through your return, NIP-7 or a CEIDG (register of sole traders) change. Check jurisdiction for a boundary address or a newly incorporated street before submitting. Use the accepted tax e-service or official delivery route and keep proof of filing. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, existing PESEL/NIP, current address and evidence relevant to your tax status. Confirm whether the correct action is registration, an update through your return, NIP-7 or a CEIDG (register of sole traders) change. Check jurisdiction for a boundary address or a newly incorporated street before submitting. Use the accepted tax e-service or official delivery route and keep proof of filing. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, your existing PESEL/NIP, current address and evidence relevant to your tax status. Ask whether you need an identification request, an update through a tax return, NIP-7 or a CEIDG (register of sole traders) change. Use the electronic tax service or official delivery route accepted for the particular form and retain submission proof. Do not request a second identifier just because you moved. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, your existing PESEL/NIP, current address and evidence relevant to your tax status. Ask whether you need an identification request, an update through a tax return, NIP-7 or a CEIDG (register of sole traders) change. Use the electronic tax service or official delivery route accepted for the particular form and retain submission proof. Do not request a second identifier just because you moved. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, existing PESEL/NIP, current residence details and the documents for your tax status. Ask whether an address update can be made through your tax return or another appropriate document rather than a new identification request. Confirm the competent office for a newly named street or a split building-number range. Use the accepted electronic tax service or official delivery route for your form and retain submission proof. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, existing PESEL/NIP, current residence details and the documents for your tax status. Ask whether an address update can be made through your tax return or another appropriate document rather than a new identification request. Confirm the competent office for a newly named street or a split building-number range. Use the accepted electronic tax service or official delivery route for your form and retain submission proof. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, existing PESEL/NIP, current residence details and the documents for your tax status. Ask whether an address update can be made through your tax return or another appropriate document rather than a new identification request. Confirm the competent office for a newly named street or a split building-number range. Use the accepted electronic tax service or official delivery route for your form and retain submission proof. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, existing PESEL/NIP, current residence details and the documents for your tax status. Ask whether an address update can be made through your tax return or another appropriate document rather than a new identification request. Confirm the competent office for a newly named street or a split building-number range. Use the accepted electronic tax service or official delivery route for your form and retain submission proof. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare identity, existing PESEL/NIP, current residence details and the documents for your tax status. Ask whether an address update can be made through your tax return or another appropriate document rather than a new identification request. Confirm the competent office for a newly named street or a split building-number range. Use the accepted electronic tax service or official delivery route for your form and retain submission proof. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare your PESEL (Polish national identification number), identity document and the personal details being changed. Use the current official form and sign a paper submission. If updating a refund account, prepare accurate details of your personal account. Ask about authority documents if someone acts for you. A ZAP-3 update does not assign PESEL, determine tax residence or replace a tax return. An ordinary email to the secretariat is not a formal filing. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.

Prepare your PESEL (Polish national identification number), identity document and the personal details being changed. Use the current official form and sign a paper submission. If updating a refund account, prepare accurate details of your personal account. Ask about authority documents if someone acts for you. A ZAP-3 update does not assign PESEL, determine tax residence or replace a tax return. An ordinary email to the secretariat is not a formal filing. Since 1 January 2026, ordinary ePUAP submissions by individuals to tax authorities are not effectively delivered, apart from statutory exceptions. Use the accepted service in e-Urząd Skarbowy or the authority’s e-Doręczenia (Poland’s electronic delivery system) address as appropriate; an appointment reservation or ordinary email does not file your document.