Important changes to obtaining a PESEL number in Poland for foreigners as of 1 January 2026 – what entrepreneurs and board members need to know

On 1 January 2026, significant changes in the procedure for assigning PESEL (Universal Electronic System for Registration of the Population) numbers to foreigners came into force in Poland. Although for many people this may sound like just another administrative formality, in practice the new regulations may have a real impact on the functioning of companies with foreign capital, corporate processes (e.g. the appointment of board members), and even the pace of tax and reporting obligations.

The most important change? For citizens of certain countries – particularly those outside the EU/EEA/Switzerland – it will become mandatory to appear in person at the office when applying for a PESEL number. This means that the previously popular and convenient option of using a representative (e.g. a law firm) will no longer be available.

Below, we discuss in detail: who is affected by the changes, what they consist of, why the legislator is introducing them and, above all, how to prepare for the new requirements so as not to paralyse the company’s operations.

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Why is the PESEL number crucial in the operations of companies in Poland?

In the Polish legal system, a member of the management board of a capital company is not formally required to have a PESEL number. However, in practice, the lack of a PESEL number very often means a problem with the performance of statutory obligations, especially in an environment of highly digitised administrative and tax processes.

The PESEL number is important, among other things, because:

• financial documents (e.g. financial statements) can be submitted via the ICT system by a person whose PESEL number is disclosed in the National Court Register (unless the submission is made by a solicitor or legal adviser),
• it is required to sign and submit certain tax returns or declarations,
• once a PESEL number has been assigned, it must be included in a qualified electronic signature if it is to be used for official purposes,
• once a PESEL number has been obtained, it must be disclosed in the National Court Register (KRS) and often also in the Central Register of Beneficial Owners in Poland (CRBR),
• the PESEL number is practically indispensable for creating a trusted profile (Profil Zaufany), obtaining a signature based on the PESEL number, or managing permissions in the e-Doręczenia system.

This is particularly important for companies with foreign capital, where the management boards often consist exclusively of foreigners.

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What will change from 1 January 2026?

Key change – end of application submission by proxy (for some foreigners)

Until the end of 2025, it was common practice to obtain a PESEL number for a foreigner living abroad through a proxy.

All that was needed was:

• the appropriate power of attorney,
• a notarised copy of an identity document (often a passport) with an apostille clause.

From 1 January 2026, the situation will change significantly. A regulation has been introduced whereby foreigners from outside specific geographical areas (details below) will be required to appear in person at the office, and it will not be possible to act through a representative.

Legal basis for the changes

The change results from the addition of Article 18(1a) to the Act of 24 September 2010 on population registration. The provision was introduced by the Act of 12 September 2025 (Journal of Laws, item 1301), concerning, among other things, the verification of the right to family benefits for foreigners and the rules for assisting Ukrainian citizens.

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Who exactly is affected by the obligation to appear in person?

The new rules will apply to foreigners who are not:

1. citizens of: EU Member States, EFTA Member States that are parties to the EEA Agreement, the Swiss Confederation or family members of the above-mentioned persons,
2. citizens of the United Kingdom benefiting from rights under the Withdrawal Agreement (the so-called “Brexit Agreement beneficiaries”), as well as their family members in certain cases.

Exception: the obligation to appear in person does not apply to children born in the territory of the Republic of Poland.

In practice, this means that the regulation will be particularly severe for citizens of countries outside Europe (e.g. Asia, the Americas, Africa) who are appointed to the management boards of Polish companies but reside permanently outside Poland.

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What is the procedure before and after the changes?

As was the case until now (until the end of 2025)

• applications could be submitted by a representative or by post,
• authorities verified the foreigner’s data on the basis of certified copies of documents (often a passport with an apostille),
• the board member did not have to come to Poland just to obtain a PESEL number, which was a practical and cost-effective solution given the current business reality.

As of 1 January 2026

• for certain foreigners, the application will require a personal visit to the office,
• it will not be possible to act effectively through a representative,
• and additional organisational elements will arise:
• the need to come to Poland,
• often the need for the support of a sworn translator if the foreigner is not fluent in Polish,
• the need to plan a visit to the office (dates, location appropriate for the application, documents).

Importantly, although a representative cannot replace the personal presence of a foreigner, the support of an advisor can still be very helpful in ensuring that the application is formally correct and is not rejected.

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What were the intentions of the legislator?

The explanatory memorandum to the draft law indicates that the main motivation was:

• to link the PESEL number to the actual stay of a foreigner on Polish territory,
• to improve the control and quality of data in state registers,
• to prevent abuse, e.g. in connection with social benefits.

During the legislative process, it was pointed out that authorities have problems identifying foreign nationals, and there have been cases in the registers where the same person appeared under different identification data, which made it difficult to verify their identity unequivocally. The solution is to be personal verification.

At the same time, experts point out that during the drafting of the regulations, the impact on foreign entrepreneurs operating in Poland and appointing foreigners to their management boards was not sufficiently analysed. In practice, board members – even though they are not formally required to have a PESEL number – are often unable to perform their duties efficiently without this identifier. This is due to the increasing digitisation of administrative and tax procedures: a PESEL number is often necessary to set up a trusted profile, obtain and use a qualified electronic signature in Polish systems, use e-Doręczenia (e-Deliveries), as well as to sign and send certain documents to authorities (e.g. tax returns) or submitting financial statements in the KRS system. The introduction of the obligation to appear in person to obtain a PESEL number may therefore cause real operational difficulties for companies that have foreign management boards and do not plan to have these persons permanently present in Poland.

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Consequences for companies and board members

Longer processes and increased costs

The requirement to appear in person means:

• organising travel (often intercontinental),
• accommodation, logistics and service costs,
• costs of a sworn translator,
• potential delays in the performance of corporate activities (e.g. introduction of a new board member, updating data in the National Court Register, CRBR).

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Risk of blocking key company obligations

If the management board does not have a PESEL number, there may be a real problem with:

• submitting financial statements on time,
• signing tax returns,
• obtaining and configuring electronic signatures or authorisations in public administration systems.

In practice, companies may be forced to use alternative solutions (e.g. signing by a professional representative), which, however, also generates costs and requires additional organisation.

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Change in corporate practice – ‘local’ member of the management board

The new regulations may prompt some companies to:

• appointing at least one member of the management board who is a citizen of Poland or the EU/EEA/Switzerland,
• modifying the management model in capital groups,
• in extreme cases – giving up their structures in Poland if the costs and barriers are disproportionate to the scale of their operations.

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Will the changes actually reduce system abuse?

It is worth noting that some experts point to the limited effectiveness of the changes. Even if a foreigner obtains a PESEL number in Poland in person, they can still leave the country after it has been assigned. As a result, the obligation to appear in person does not necessarily fully solve the problem of ‘fictitious presence’ and, at the same time, generates significant costs and difficulties for businesses.

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How to prepare your company for the changes?

Practical recommendations

To avoid formal paralysis and delays, it is worth implementing proactive measures:

1) Audit of the management board and formal obligations

Check:

• who on the management board has a PESEL number,
• who signs reports and declarations,
• what obligations require a PESEL number in your specific configuration (KRS, CRBR, e-Deliveries, taxes).

2) Plan to obtain a PESEL number in advance

For foreigners from outside the EU/EEA/Switzerland, obtaining a PESEL number may require a personal appearance at the office, which involves travelling to Poland and additional logistics (appointments, documents, possibly a sworn translator). In practice, this means that the process should be planned well in advance – preferably before taking up a position on the board or in parallel with the appointment, in order to avoid delays in the performance of the company’s obligations.

3) Providing alternatives for signatures and notifications

• Consider entrusting some of the activities to a professional representative (legal adviser/solicitor), if justified.
• Analyse the possibility of appointing persons with a PESEL number as administrators in the systems (where permissible).

4) Advance planning for the arrival of foreigners

If members of the management board are coming to Poland anyway, e.g. for meetings, company inspections or general meetings, it is worth combining the visit with the PESEL procedure.

5) Language and formal support

In many cases, the support of a sworn translator and the correct preparation of documents will be necessary. Formal errors may mean that a repeat visit is necessary.

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Legal basis:

• Act of 12 September 2025 amending certain acts to verify the right to family benefits for foreigners and the conditions for assisting Ukrainian citizens in connection with the armed conflict in that country (Journal of Laws 2025, item 1301).

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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