The PESEL number is the primary personal identifier in the Polish public administration system, determining the proper functioning of foreigners in the territory of the Republic of Poland. Possessing this number is essential for fulfilling key legal and tax obligations, completing social security formalities, accessing healthcare services, and using state digital services. While a visit to the office may seem complicated, the rules for issuing this number to foreigners are clear. Below is a complete guide explaining how to obtain a PESEL.
Foreigners staying in the territory of the Republic of Poland may obtain a PESEL number under two separate procedures:
- The first is the automatic procedure, implemented ex officio during registration formalities. Reporting permanent or temporary residence for a period exceeding 30 days obliges the relevant municipal authority to initiate the procedure for issuing an ID. In this procedure, the foreigner does not submit a separate PESEL form; instead, they only present an identity document, such as a passport or residence card, and a document confirming legal title to the premises.
- The second solution is the application procedure, applicable in situations where a foreigner is unable to register for a period exceeding 30 days and requires a PESEL number to complete formal requirements. In such cases, an individual application must be submitted, specifying the precise legal basis for the requirement to have this identifier. This provision should be provided by the institution imposing such a requirement, such as the tax office or the Social Insurance Institution.
The set of documents necessary to start the procedure includes:
- A completed and hand-signed application (downloaded from the gov.pl website or received on-site at the office) with a specific provision indicating the obligation to have a PESEL number;
- Identity document;
- Other documents confirming, among others, marital status, registration, status of the person applying for a PESEL number;
- Foreign documents require a sworn translation into Polish.
Correct completion of the PESEL application requires the preparation of personal and identification data. All information entered into the form must fully match the data contained in the official ID document.
Applicant’s details
- Name and surname
- Correspondence address
Details of the person concerned by the request
- Name(s) and surname
- Family name
- Date, place and country of birth
- Sex
- Country of current residence
- Citizenship
- Type of identity document – foreign passport or ID card (for EU/EEA citizens)
- Series, number and expiry date of the identity document
- Birth certificate details *
- Parents’ names and maiden names *
- Current marital status (e.g. single, married, divorced)
- Spouse’s details – name, maiden name and PESEL number *
- Recent event affecting the marriage *
- Select the form of notification submission (paper at the office or electronically)
- Official legal basis – full name of the legal act along with the article, paragraph and point imposing the obligation to have a PESEL number
- Place, date and handwritten signature of the applicant or his/her legal representative
* if applicable
The application for a PESEL number is submitted and the completed certificate is then collected at the appropriate office, depending on the foreigner’s situation:
- The municipal office competent for the place of registration – at the place of current or planned registration.
- The commune office competent for the employer’s registered office – when registration is impossible, but the foreigner is employed in Poland.
- Śródmieście District Office of the Capital City of Warsaw (ul. Nowogrodzka 43) – in a situation where a foreigner does not work in Poland or his/her employer is based abroad.
Obtaining a PESEL number for a foreigner and the first certificate is free of charge; any fees may result from granting a power of attorney or a proxy (PLN 17) or certifying copies of documents as true copies of the originals by an office employee.
If the application or documentation contains errors or omissions, the office will request that they be supplemented – failure to supplement the application will result in the case being left without consideration.
Procedure for EU/EEA citizens and third-country nationals
- Foreigners from the European Union, EEA, and Switzerland: Benefit from a simplified procedure. Identification is available for those registering for stays exceeding 30 days, registering stays exceeding 3 months, taking up employment, starting a business, or starting studies. They do not require a residence card—a certificate of residence registration as an EU citizen is sufficient. They can submit the application in person or through a representative.
- Citizens of countries outside the EU/EEA (third countries): The procedure is more complex, and due to legal changes requiring direct identity verification by an official, it is not possible to submit an application through a proxy. The only exception to this rule is children born in Poland. Identity verification requires the presentation of a valid passport and a document confirming the legality of their stay (visa, residence card, protection decision). The requirement for direct presence when submitting documents at the office also applies to individuals represented by guardians or legal representatives of persons with limited capacity or lacking legal capacity (children under 18 and persons who are fully or partially incapacitated).
PESEL number for tax purposes
As of June 1, 2021, foreigners can apply for a PESEL number for tax purposes. This solution allows tax offices to uniquely identify the employee, which allows them to generate a ready-made tax return in the Your e-PIT service on the podatki.gov.pl portal.
This makes it easier for taxpayers to settle their taxes with the tax office by using their PESEL number to log in to the Your e-PIT service or by submitting their tax return via the free e-Deklaracje application. This also allows them to take advantage of tax reliefs and deductions, and efficiently receive tax refunds on overpaid taxes. This change also makes it easier for taxpayers to comply with the obligation to provide the tax identification number of foreign employees.
Key areas of application
The main purpose of assigning a PESEL number to a foreigner is to uniquely identify him or her in state registers and IT systems.
This identifier is used in key areas, including enabling taxpayer identification in the tax system and recording settlements and payments, being required in the admissions process for schools and universities, and verifying rights and the payment of social benefits, allowances, and pensions.
The effects of not having a PESEL ID in everyday life
The lack of a PESEL number significantly hinders the daily functioning of foreigners in Poland, limiting access to key public and commercial services. Individuals without this identifier face barriers in public healthcare, where a PESEL is required for issuing e-prescriptions, e-referrals, and efficient registration at medical facilities.
Problems also arise in the financial sector, as many banks make opening an account or granting full access to services dependent on having a PESEL number. Furthermore, the lack of a PESEL number prevents access to digital public administration, including the ePUAP platform, and hinders the submission of most official forms. The lack of an ID also impacts routine formalities, hindering the conclusion of employment contracts, lease agreements, and telecommunications services.
Due to the fact that the PESEL number is sensitive data, it should be protected against unauthorized access to prevent possible abuse and identity fraud.
If you need support in preparing documentation, obtaining a PESEL number, or other tax matters, please contact us.
