The NIP-7 form is intended for individuals who operate a business or wish to register for tax identification purposes. This form is used to report changes to a taxpayer’s identification information. In the case of registering a new VAT taxpayer, submitting the NIP-7 form is a prerequisite for being assigned a NIP number. The NIP-7 form is submitted by: natural persons running a business who want to register as VAT payers; persons who change their identification data, such as the registered address, company name, or bank account number.