The NIP-8 form must be completed by taxpayers who are legal entities or organizational units without legal personality and who wish to register as VAT taxpayers. This form is used to report changes in taxpayer identification data and to register new VAT taxpayers.
The NIP-8 form is submitted by:
- Legal entities such as limited liability companies, joint-stock companies, foundations, and associations.
- Organizational units that do not have legal personality but conduct business activity.