Employment of minor seasonal workers under a civil law contract

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There are two types: PESEL number - in the case of taxpayers who are natural persons who are not registered taxpayers of tax on goods and services or do not run a business, NIP - in the case of other entities subject to the registration obligation referred to in Art. . According to the facts presented, the PESEL number may be used by natural persons who do not run a business and are not registered as VAT payers. This means that a person running a business without registration is not obliged to apply for a NIP Tax Identification Number as his PESEL is enough.

This is true, but there is an exception to this rule in that in certain situations, when running a business without philippines photo editor registration, you must register for VAT . We develop this issue below. Unregistered activity and the VAT Act As art. says section of the Act on Tax on Goods and Services hereinafter referred to as the VAT Act , economic activity is any activity of producers, traders or service providers, including entities extracting natural resources and farmers, as well as the activity of freelancers. Economic activity includes in particular activities involving the use of goods or intangible assets on a continuous basis for profit-making purposes.



According to this definition, persons who conduct unregistered activities conduct business activities. In turn, in Art. section of the VAT Act, we read that taxpayers are legal persons, organizational units without legal personality and natural persons independently conducting business activities referred to in section , regardless of the purpose or result of such activity. To put it very simply, it can be said that from the perspective of the Act, a VAT payer can be both an ordinary natural person who does not run a business, and a natural person who owns it or another entity. Art. section of the Act states that VAT taxpayers are obliged to submit a VAT registration application to the head of the tax office.