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Poland – New PESEL Requirements for Foreign Nationals
The Polish government has introduced significant changes to PESEL number registration requirements for foreign nationals.
Effective 1st of January 2026, most foreign nationals will be required to appear in person at Polish municipal offices to obtain their PESEL number, marking a substantial shift from current procedures.
What is a PESEL number
PESEL (Powszechny Elektroniczny System Ewidencji Ludności) is the national identification number in Poland, a unique 11-digit number required for citizens and foreigners for administrative and daily life activities (e.g. opening a bank account, signing contracts, and handling tax obligations).
Key Changes
This update particularly affects management board members of Polish companies, who traditionally obtain PESEL numbers through powers of attorney. PESEL numbers are essential for filing financial statements online and linking electronic signatures, which currently can be completed remotely using passport details that require periodic renewal.
Scope of Application
The new in-person requirement applies to most foreign nationals, with specific exemptions for:
- Citizens of EU member states
- Citizens of EFTA states
- Citizens of the Swiss Confederation
- Citizens of the United Kingdom
Implementation Timeline
The new regulations take effect on the 1st of January 2026. Foreign nationals requiring a PESEL number are encouraged to complete their PESEL applications before this date to avoid the in-person appearance requirement.
Application Process
For PESEL applications before 1st January 2026:
1. Prepare relevant power of attorney documentation
2. Submit application form to Polish authorities
3. Register PESEL number with KRS (National Court Register) once obtained
For PESEL applications after 1st January 2026:
1. Schedule appointment with Polish municipal office
2. Appear in person for PESEL registration
3. Complete necessary KRS filings
Practical Implications
This change significantly impacts:
- Management board members of Polish companies
- Foreign nationals requiring electronic signatures
- Individuals needing to file financial statements online
How Mercator® by Citco (Mercator) Can Help
Our team provides comprehensive support for PESEL registration, including:
- Preparation and processing of power of attorney documentation
- Submission of PESEL applications to relevant authorities
- Management of KRS filings and updates
- Guidance on compliance with new requirements
- Integration of PESEL with electronic signatures
Contact mercator@citco.com for assistance with your PESEL registration needs before the new requirements take effect.
