NIP JAKO PODSTAWOWY ELEMENT IDENTYFIKACJI PRZEDSIĘBIORCY
TAX IDENTIFICATION NUMBER (NIP) AS THE BASIC ELEMENT OF ENTREPRENEUR DESIGNATION

Summary/Abstract: In accordance with Article 16 Act of 2 July 2004 on Freedom of Economic Activity, an entrepreneur is obligated to place in writ-ten declarations addressed within the scope of their activity to designated persons and authorities the tax identification number (NIP) and use this number in legal and economic transactions. What is more, the identification of the entrepreneur in particular official registers occurs on the basis of the tax identification number. The fundamental assumption of this obligation was that the tax identification number (NIP) from 1 January 2007 on, became the basic element identifying an entrepreneur in legal and economic transactions. The main aim (goal) of the publication is to point out the ideas and functions of NIP obligations.

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