Tax microaccount generator: what does it check in PESEL and NIP?

Checking the identifier’s structure

In its answer to the question about verifying PESEL and NIP, the Ministry of Finance explains that the generator checks the structure of the tax identifier using a check-digit algorithm.

If an error occurs within that scope, the system will notify you. This concerns checking the identifier’s structure, not detecting any possible error in a bank transfer.

How not to interpret this check

Do not treat the described validation as confirmation that the identifier belongs to the intended taxpayer, that PESEL or NIP has been correctly selected, or that the entire transfer is correct. The Ministry’s description concerns checking the structure—it provides no basis for these broader conclusions.

This guide does not cover choosing between PESEL and NIP, obtaining and checking an account number, or dealing with an incorrect payment.

Optional editorial tip

You can compare the identifier you entered with your own documents. This is an optional organizational recommendation from the editors, not an obligation arising from the Ministry’s cited answer or a guarantee that the transfer is correct.