PESEL, NIP and a bank account for buying a flat in Poland: checklist for foreigners

Do you need a PESEL, a NIP and a Polish bank account to buy a flat in Poland? A PESEL (Polish national identification number) is not a condition for buying an apartment as a foreigner. The notary confirms your identity from your passport or another identity document and records, among other things, your citizenship in the deed. Still, a PESEL, a NIP (tax identification number) and a Polish bank account make the whole transaction much easier – from payments into the escrow account, through a mortgage, to settling tax on rental income. Below we explain when you need each of these numbers, how to get it and how long it takes; at the end you will find a checklist in the form of a table.

Key facts

• For the notarial deed (akt notarialny), a valid identity document (e.g. a passport) is enough – the Notaries Act does not require a PESEL number.
• You get a PESEL automatically when you register your address. Without address registration – only on application, when a specific legal provision requires you to have a PESEL. Assigning a PESEL and registering your address are free of charge.
• A foreigner from outside the EU/EFTA must register no later than the 4th day after arriving at the address; an EU/EFTA citizen – no later than the 30th day. A stay of up to 30 days does not require registration.
• A NIP (form NIP-7) is needed by a person without a PESEL who has tax obligations in Poland. The tax office assigns it within 3 days of receiving a correct application.
• Every bank that runs accounts for consumers must offer a basic payment account in Polish złoty; it decides within 10 business days of receiving a complete application.

Do you need a PESEL to buy a flat in Poland?

No. For every notarial act, the notary must establish the identity of the parties on the basis of documents provided for by law (Art. 85 of the Notaries Act). For a foreigner this is usually a passport or a residence card (karta pobytu). The notarial deed contains the parties' first names, surnames, parents' first names and place of residence, and when the buyer is a foreigner – also their citizenship (Art. 92 § 1 points 4 and 4a). A PESEL number is not on this list.

As a rule, buying a self-contained apartment does not require an MSWiA permit (from the Ministry of the Interior and Administration) either (Art. 8(1)(1) of the Act on the Acquisition of Real Estate by Foreigners). We cover the exceptions and the rules for houses and plots of land in our guide Buying an apartment in Poland as a foreigner.

If you already have a PESEL, check before your notary appointment that it has not been blocked. When a property is bought, sold or encumbered, the notary checks the number in the register of blocked PESEL numbers and must refuse to draw up the deed if a party's PESEL is blocked (Art. 85a of the Notaries Act). You can lift the block instantly at mObywatel.gov.pl or at the municipal office – also temporarily, e.g. for the day the agreement is signed.

How can a foreigner get a PESEL?

The Population Records Act (ustawa o ewidencji ludności) provides two routes. The PESEL register covers foreigners who live in Poland (Art. 7(1)(3)), as well as people who must have a PESEL under separate provisions (Art. 7(2)).

PESEL assigned automatically – on address registration

This is the simplest route for people who already live in Poland, e.g. in a rented flat. When you register for permanent or temporary residence (zameldowanie), the municipal office (urząd gminy) applies for a PESEL number on its own (Art. 16(1) and Art. 17(1)(2)). You do not file a separate application – the number is assigned in connection with your registration, and the office notifies you of it (Art. 21).

PESEL for a foreigner without address registration – on application

If you cannot register an address (e.g. you live abroad and come to Poland only to sign the agreement), you can apply for a PESEL number at any municipal office (Art. 16(2) and Art. 18). In the application you must state the specific legal basis that requires you to have a PESEL – the institution asking for the number (e.g. ZUS, the social insurance institution, or the tax office) should give it to you. Simply wanting to buy a flat is not such a basis.

Since 1 January 2026, a citizen of a country outside the EU, EFTA and Switzerland (and outside the group of British citizens covered by the Withdrawal Agreement) must apply for a PESEL in person (Art. 18(1a)). You sign the application by hand and show an identity document. Assigning the number is free of charge, and the official accepts the application on the spot.

Address registration for foreigners – deadlines and documents

Address registration (meldunek) is an obligation, not just a way to get a PESEL. The deadlines are set out in Art. 41 and 42 of the Population Records Act:

• citizens of the EU, EFTA or Switzerland (and their family members) – no later than the 30th day after arriving at the address; they can also register online with a Trusted Profile (profil zaufany),
• other foreigners – no later than the 4th day after arrival; online registration is not available to them, and a person without a PESEL must appear in person (Art. 40(3)),
• a stay not exceeding 30 days does not require registration.

When registering for temporary residence, a non-EU foreigner shows a visa or – depending on the basis of their stay – a travel document, a residence card or a decision granting a residence permit (Art. 43(3)). The declared period of stay cannot be longer than the period of legal stay in Poland (Art. 41(4)). You also need a legal title to the property (e.g. a tenancy agreement) or the owner's confirmation.

Registration itself is free of charge. A certificate of permanent registration also costs nothing, while a certificate of temporary registration costs PLN 17 (no fee only with automatic online registration).

Buying your first flat in Poland and not sure where to start? We will help you choose an apartment from a developer and guide you through the formalities – usually no commission for the buyer, as our fee is normally paid by the developer.

NIP for foreigners – when you need one and how to get it

For an individual with a PESEL who does not run a business and is not an active VAT payer, the tax identifier is the PESEL number. A NIP is given to the other persons subject to the registration obligation (Art. 3(1) of the Act on the Registration and Identification of Taxpayers and Remitters). In practice this means:

• you have a PESEL and do not run a business – you do not need a NIP; the tax office will refuse to assign one (Art. 8c(1)(4)),
• you have no PESEL but have a tax obligation in Poland – e.g. you let out the flat you bought and pay the flat-rate tax on rental income (ryczałt) – you file the NIP-7 identification form.

You file NIP-7 once. Deadline: no later than the day on which the deadline for your first tax return or declaration expires, or together with your first payment of tax or tax advance (Art. 6(1a)). You can file it in person at the tax office (urząd skarbowy), by post or electronically with a qualified electronic signature. A person who is not a taxpayer of income tax and has no place of residence in Poland files it with the Drugi Urząd Skarbowy Warszawa-Śródmieście (Second Tax Office for Warsaw's Śródmieście district) (Art. 4 point 3(b)). The application itself is not subject to stamp duty. If a special proxy acts on your behalf (form PPS-1), you pay PLN 17 stamp duty for the power of attorney. The tax office confirms the NIP within 3 days of receiving a correct application (Art. 8b(2)).

We explain how rental income is taxed in the article Tax on renting out a flat (in Polish), and the taxes and fees on the purchase itself in Taxes and fees when a foreigner buys a flat in Poland.

Bank account for foreigners – documents and the basic account

The law does not require a Polish account, but it makes buying much easier: payments into the developer's escrow account (mieszkaniowy rachunek powierniczy), notary and court fees, and later utility bills. As an obligated institution, a bank applies customer due diligence measures under the Anti-Money Laundering and Counter-Terrorist Financing Act. When opening an account it records, among other things:

• your first name, surname and citizenship,
• your PESEL number or, if none has been assigned, your date and country of birth (Art. 36(1)(1)),
• the series and number of your identity document and your residential address,
• the purpose and nature of your relationship with the bank and, where justified, also the source of your funds (Art. 34(1)).

Under the AML rules, then, having no PESEL does not rule out opening an account. Individual banks, however, have their own procedures and lists of accepted documents, so ask about them before your visit. Also prepare documents showing where the money for the purchase comes from (an employment contract, bank statements, a sale agreement for another property) – the bank may ask for them when you make large transfers from abroad.

If you have no account in Polish złoty in Poland, you can request a basic payment account. Every bank that runs accounts for consumers must offer one (Art. 59ia of the Payment Services Act). The bank maintains it without fees for domestic transactions, within the limits set in Art. 59ie, and must respond to a complete application within 10 business days (Art. 59ic(3)). It may refuse, among other reasons, if you are not legally staying in an EU country, do not have a valid identity document, or do not give a residential or correspondence address in Poland (Art. 59ic(7)).

Trusted Profile and online services – what a PESEL gives you

The Trusted Profile lets you sign applications and log in to services such as e-Urząd Skarbowy (the online tax office) or PUE ZUS. Anyone aged 13 or over who has a PESEL number can set one up. The profile is free of charge and valid for 3 years. You can confirm it at a confirmation point, e.g. at the municipal office (with your passport), or through your bank if it offers this service. For a flat buyer, the Trusted Profile is useful e.g. for registering your address online at the new flat, ordering an extract from the land and mortgage register (księga wieczysta) or filing your rental income tax return without visiting an office.

Checklist: PESEL, NIP and bank account before buying a flat

Document / number	Why you need it for the purchase	Where	How long it takes	Cost
Passport or residence card (valid)	Identity at the notary, the bank and public offices	–	–	–
Address registration	Mandatory for stays over 30 days; gives you a PESEL automatically	Municipal office for your address	On the spot with complete documents	No fee; certificate of temporary registration PLN 17
PESEL on application	When a legal provision requires a PESEL and you cannot register an address	Any municipal office (non-EU citizens – in person)	Application accepted on the spot	No fee
NIP (NIP-7)	Taxes without a PESEL, e.g. flat-rate tax on rental income	Tax office (in person, by post, qualified e-signature)	Up to 3 days	No fee; PPS-1 – PLN 17
Polish bank account	Payments into the escrow account, notary costs	Any bank	Basic account – decision within 10 business days	Basic account – no maintenance fees (domestic transactions)
Trusted Profile	Online matters: address registration, e-tax office, land register extracts	Confirmation point or bank	Usually one visit	No fee

Example: a timeline for a non-EU buyer in Wrocław

You work in Wrocław on a visa, rent a flat and want to buy a 2-room apartment (in Poland the room count includes the living room, so this means a living room + 1 bedroom). The median price of such an apartment in our listings in Wrocław is PLN 662,405 (according to TM Invest listings data as of 27 September 2026). The formalities could go in this order:

1. Days 1–4 after moving in: register for temporary residence at the municipal office (in person, with your passport, visa and tenancy agreement) – PESEL assigned automatically.
2. The following days: confirm your Trusted Profile and apply for an account – for a basic account the bank has up to 10 business days to respond, i.e. about 2 weeks.
3. Reservation: the reservation fee can be at most 1% of the price, i.e. up to PLN 6,624 (PLN 662,405 × 1%). Details in our article on the reservation agreement (umowa rezerwacyjna) (in Polish).
4. Developer agreement (umowa deweloperska) at the notary: your passport; you give your PESEL if you have one (check that it is not blocked).

The official costs of these steps are at most PLN 17 – for the registration certificate, if you need it. In practice, preparation takes about 2–3 weeks, so it is worth starting with address registration before you sign the reservation agreement.

Mortgage, taxes and buying from abroad – what else to check

If you are paying cash, a passport and a bank transfer are enough. With a mortgage, banks' requirements for foreigners (type of residence card, PESEL, length of employment in Poland, currency of income) are much broader and vary from bank to bank. We cover them in the article Mortgage in Poland for foreigners. If you do not speak Polish, the notary should translate the deed personally or with the help of a translator (Art. 87 § 1 point 1 of the Notaries Act) – more in Sworn translator at a Polish notary. If you are buying without coming to Poland, see our guide Buying property in Poland from abroad – power of attorney and transfers.

According to TM Invest listings data as of 27 September 2026, we have 2,237 available apartments in new homes in Warsaw (median price PLN 853,000) and 2,114 apartments in new homes in Wrocław (median PLN 759,682).

Frequently asked questions

Summary

To buy a flat in Poland, a foreigner above all needs a valid passport or residence card. The easiest way to get a PESEL is by registering your address; without registration – only when a legal provision requires one. You file NIP-7 only if you have no PESEL and a tax obligation arises, e.g. from renting out the flat. A Polish bank account is not mandatory, but it makes payments into the escrow account easier. Ideally, sort these matters out 2–3 weeks before reserving the apartment.

Looking for a new-build apartment from a developer in Warsaw or Wrocław? We will find the right apartment and guide you through the purchase step by step – usually no commission for the buyer, as our fee is normally paid by the developer. If you are buying with a mortgage, book a consultation with our mortgage expert – we will compare offers from several banks.

Legal status as of September 2026. This article is for information only and does not constitute legal or tax advice. Banks' requirements may differ from the statutory minimum requirements described here.

Sources

• Notaries Act (Prawo o notariacie) – consolidated text, Journal of Laws (Dz.U.) 2026 item 614 (Art. 85, 85a, 87, 92 § 1).
• Population Records Act (ustawa o ewidencji ludności) – consolidated text, Dz.U. 2026 item 384 (Art. 7, 16–18, 21, 40–43).
• Act on the Registration and Identification of Taxpayers and Remitters – consolidated text, Dz.U. 2026 item 151 (Art. 3, 4, 5, 6, 8b, 8c).
• Anti-Money Laundering and Counter-Terrorist Financing Act – consolidated text, Dz.U. 2025 item 644 (Art. 34, 36).
• Payment Services Act – consolidated text, Dz.U. 2026 item 623 (Art. 59ia–59ie).
• Act on the Acquisition of Real Estate by Foreigners – consolidated text, Dz.U. 2017 item 2278 (Art. 8(1)).
• gov.pl – Get a PESEL number (service for foreigners).
• gov.pl – Register for permanent or temporary residence (for foreigners).
• biznes.gov.pl – NIP-7 identification form.
• gov.pl – Trusted Profile, frequently asked questions.
• gov.pl – Block your PESEL number or lift the block.
• Apartment prices: TM Invest catalogue of new developments, as of 27 September 2026.