As of 1 April 2026, the PZU VAT Group1 has been established under Tax Identification Number (TIN): PL1070048403.
The establishment of the PZU VAT Group means that, for the purposes of value added tax (VAT) settlements, all members are treated as a single VAT taxpayer, using a common TIN assigned to the PZU VAT Group.
As of 1 April 2026, the PZU VAT Group acquired the status of a VAT taxpayer and assumed the VAT-related rights and obligations of its members. From that date, the PZU VAT Group has been listed in the register of active VAT taxpayers (VIES VAT number validation).
At the same time the members of the PZU VAT Group were removed from the register of active VAT taxpayers (VIES VAT number validation).
The TIN of the PZU VAT Group is applicable exclusively for VAT settlement purposes. The PZU VAT Group is not an independent legal entity under civil or commercial law.
The establishment of the PZU VAT Group does not affect the direct legal relationships between members of the PZU VAT Group and their customers or counterparties. The parties to contracts remain the individual entities comprising the PZU VAT Group. Members of the PZU VAT Group continue to use their existing individual TIN numbers in the course of business activities, in particular when entering into contracts, settling taxes other than VAT.
This change does not affect the scope of insurance services provided to you.
If it is necessary to issue an invoice for services rendered by us from 1 April 2026 onwards, you will receive invoices indicating PZU VAT Group as the seller, with TIN: PL1070048403.
If you issue invoices for goods or services supplied to us, please ensure that invoices documenting transactions carried out from 1 April 2026 onwards are issued as follows:
Purchaser: PZU VAT Group with TIN: PL1070048403
Recipient: the VAT Group member (with the member’s TIN) for whose goods or services were supplied
Example of invoice data for PZU SA:
Purchaser:
PZU VAT Group
Rondo Ignacego Daszyńskiego 4
00-843 Warsaw
TIN: PL1070048403
Recipient:
Powszechny Zakład Ubezpieczeń Spółka Akcyjna
Rondo Ignacego Daszyńskiego 4
00-843 Warsaw
TIN: PL5260251049
If you are not an active VAT taxpayer and issue bills or debit notes, the rules for issuing such documents remain unchanged.
Please continue to issue these documents under the existing principles, i.e. indicating the PZU VAT Group member as the purchaser.
More information can be found:
1Legal basis: “PZU VAT Group” is a VAT group within the meaning of Article 15a of the Act of 11 March 2004 on Value Added Tax.