The PESEL number is the primary personal identification number used within the Polish administrative system. While it is automatically assigned to Polish citizens, foreign nationals appointed to the management board of a Polish company often need to apply for it separately.
In practice, obtaining a PESEL number is frequently essential for the proper performance of corporate and tax-related duties in Poland.
Why is a PESEL number important for a foreign board member?
A PESEL number may be required for:
- filing electronic tax declarations,
- registering tax powers of attorney,
- accessing public administration platforms (e.g. ePUAP),
- communication with tax offices and other public authorities.
In many cases, the lack of a PESEL number may significantly hinder the ability of a board member to represent the company before Polish authorities — especially in tax matters.
It should be noted, however, that not all corporate actions (e.g. signing financial statements or filings with the Central Register of Beneficial Owners) always require a PESEL number. Each situation should be assessed individually.
How to obtain a PESEL number?
- Automatic assignment upon residence registration
If a foreign national registers their residence in Poland for a stay exceeding 30 days, the PESEL number is assigned automatically by the competent municipal office.
- Application for a PESEL number
If residence registration is not possible or not required, a foreign national may submit a separate application for a PESEL number.
The procedure typically requires:
- completing the official application form,
- presenting a valid identity document,
- indicating the legal basis justifying the issuance of the PESEL number (e.g. tax or administrative obligations).
As a rule, the procedure is free of charge and conducted by the competent municipal authority.
Practical considerations
✔ The application should be planned in advance — ideally before the board member assumes duties requiring interaction with Polish administrative systems.
✔ In certain cases, personal appearance at the municipal office may be required.
✔ Administrative practice and formal requirements may evolve, therefore ongoing legal verification is recommended.
Obtaining a PESEL number for a foreign management board member is often only one element of a broader corporate, tax and immigration process. SKLAW provides comprehensive legal support to companies and executives in: assessing formal obligations of foreign board members, preparing and submitting PESEL applications, representing clients before public authorities, providing end-to-end legal assistance related to appointing foreign nationals to corporate bodies in Poland.
If you are planning to appoint a foreign national to the management board or require assistance with obtaining a PESEL number, we invite you to contact the SKLAW team.