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As of 1 January 2026, changes will take effect in the process of obtaining PESEL numbers by citizens of certain countries. In principle, these individuals will be required to appear in person at the relevant office, and acting through an attorney will no longer be possible. How will the new regulations impact business operations?
The amendment stems from the addition of Article 18 sec. 1a to the Act of 24 September 2010 on Population Records, introduced by the Act of 12 September 2025 amending certain laws to verify entitlement to family benefits for foreign nationals and to regulate assistance for citizens of Ukraine in connection with the armed conflict in that country.
Why this matters
Having at least one management board member with a PESEL number is crucial because:
- financial statements can be filed electronically only by a person whose PESEL number is disclosed in the National Court Register (unless the filing is made by an advocate or attorney-at-law);
- PESEL number is required to sign and submit certain notifications or tax declarations;
and once assigned, the PESEL number must be included in the qualified electronic signature used.
Upon assignment, the PESEL number must also be disclosed in the National Court Register (KRS) and in the Central Register of Beneficial Owners (CRBR).
This is particularly important for companies with foreign capital, whose management boards often consist exclusively of foreign nationals due to the absence of a legal requirement to include Polish citizens in the management boards. The issue is also relevant when changes to the management board composition occur.
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Previous practice
Until now, an application for assigning a PESEL number to a foreign national residing abroad was generally submitted through an attorney-in-fact (proxy). With proper power of attorney and a certified copy of the principal’s identity document, the attorney-in-fact would file the application with the competent office.
What will change
From 1 January 2026, to obtain a PESEL number for citizens of certain countries – particularly those outside Europe – personal appearance at the office will be mandatory, eliminating the possibility of acting through an attorney-in-fact.
This will complicate the process, requiring, e.g., travel to Poland and arranging for a sworn translator (if the foreign national does not speak Polish fluently). Regardless, legal advisory support will still be recommended to ensure the formal correctness of the application.
Consequently, if management board members do not reside permanently in Poland, this change may pose a significant obstacle. One management board member would need to travel to Poland solely for this purpose. As a result, companies with foreign capital may adopt a practice of appointing at least one Polish citizen (or a citizen of another EU Member State) to their management boards.
Who is affected – Geographic scope
Under the new rules, if the person applying for a PESEL number is a foreign national who is not:
- a citizen of an EU Member State, a citizen of an EFTA Member State – party to the Agreement on the European Economic Area, a citizen of the Swiss Confederation or a family member thereof,
- a citizen of the United Kingdom of Great Britain and Northern Ireland who (i) exercised the right of residence in a Member State under EU law before the end of the transition period and continues to reside there, or (ii) exercised cross-border worker rights in at least one Member State under EU law before the end of the transition period and continues to do so, or a family member thereof
– personal appearance will be required, except for children born in the territory of the Republic of Poland.
How EY can help
As EY Law, we offer comprehensive assistance in obtaining a PESEL number, disclosing it in the relevant registers, and organizing a qualified electronic signature. Please feel free to contact us.
How EY can Help
EY Law Poland offers a full complement of services in areas such as corporate law, mergers and acquisitions and intra-group reorganisations.
Read moreService Leader
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Zuzanna ZakrzewskaEY Poland, EY Law, Managing Partner
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Justyna Wilczynska-BaraniakEY Polska, EY Law, Intellectual Property, Technologies and Personal Data, Partner, Attorney-at-law
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