Reviewed & Updated September 2026
EIN for Polish LLC Owners: Complete 2026 Application Guide
Getting your US federal tax ID, and the conditions that decide whether Poland's CFC rules reach your LLC
Quick Summary
- Country
- Poland
Fax and mail as backups
Fax reaches 855-215-1627 (from the US) or 304-707-9471 (from outside); mail routes through the Cincinnati service center. Both now run roughly 4-6 weeks. The phone route saves a month or more compared to either option.
Keeping your CP 575 safe
A CP 575 confirmation letter arrives by mail a few weeks after your call. If it's lost, the IRS won't reissue the original, but calling the same EIN line gets you a 147C verification letter that serves the identical purpose.
Applying by phone from Poland
Call the IRS International EIN line at 267-941-1099, open 6am-11pm US Eastern Time. Calling from Poland works without issue — this line exists specifically for foreign applicants without a US SSN or ITIN. Budget 45-60 minutes for the full call including hold time. You'll confirm your entity's legal name, formation state and date, a short business description, and your name and Polish address as the responsible party, and you'll get your EIN verbally before hanging up.
What CFC treatment would mean if it applied
If your LLC were classified as a Polish CFC, its income (regardless of whether distributed to you) would be included in your Polish taxable base and taxed at 19%, with reporting obligations via the PIT-CFC return. Failing to disclose CFC income carries meaningfully steep penalties under Polish law, which is part of why getting the classification question answered early matters more here than in some other jurisdictions.
The disregarded-entity ambiguity worth flagging
A single-member US LLC typically pays no US corporate-level tax itself, since income passes through to the owner. Whether Polish authorities would treat this as meeting the below-threshold effective tax rate condition, given the entity's pass-through nature, is a nuanced question that isn't uniformly documented in public guidance. This is worth raising directly with a Polish tax advisor rather than assuming either interpretation applies to your situation.
The EIN as the first thing your LLC actually needs
A US LLC's Articles of Organization prove it legally exists, but an EIN — the nine-digit federal tax ID the IRS assigns to the entity — is what makes it operational. Without one, no bank will open an account, no payment processor will verify it, and no annual return can be filed. This is unrelated to your Polish PESEL or NIP — the EIN identifies the business, not you.
The cumulative-conditions test that applies instead
Because the US isn't automatically caught, a US LLC would only be treated as a Polish CFC if it meets several cumulative conditions together: passive income exceeding a set threshold of total revenue, an effective tax rate meaningfully below Poland's own rate, and majority Polish ownership or control. If even one condition isn't met, the CFC rules don't apply — which is why an actively trading LLC with minimal passive income (interest, royalties, dividends) is less likely to be swept in than a pure holding structure.
Line 7b: what Polish applicants write instead of a PESEL
Form SS-4's Line 7b asks for the responsible party's SSN, ITIN, or EIN. As a foreign individual, you write "Foreign" or "N/A" — the standard, expected answer that doesn't slow your application.
Why a US LLC often falls outside the automatic-trigger categories
Poland's CFC definition automatically catches foreign entities located in blacklisted tax havens, or in jurisdictions with no tax treaty or information-exchange agreement with Poland or the EU. The United States is neither — it has a long-standing tax treaty with Poland and participates in information exchange, so a US LLC doesn't fall into either automatic-trigger category.
Poland's CFC regime (zagraniczna jednostka kontrolowana) and who it covers
Poland's CFC rules — Article 30f of the PIT Law for individuals, Article 24a of the CIT Law for companies — apply to both individuals and legal entities holding shares, voting rights, or profit-participation rights in a foreign entity. Income attributed under this regime is taxed at a flat 19% rate.
The $25,000 US filing requirement, independent of your Polish CFC analysis
Separate from how the Polish CFC question resolves, US rules require an annual Form 5472 alongside a pro forma Form 1120 for any foreign-owned single-member LLC, generally due April 15 (or October 15 with an extension). Missing it triggers a minimum $25,000 penalty regardless of profitability, and the EIN must be in hand before either form can be filed.
Requirements
| Requirement | Needed |
|---|---|
| US Social Security Number | |
| ITIN | |
| LLC formation documents | |
| Responsible party's Polish address | |
| US registered agent address |
Costs
| Item | Cost |
|---|---|
| EIN Priority (bundled with Global Launch formation) | $99 |
| EIN Follow-up (LLC already formed) | $129 |
| DIY phone application | $0 (your time only) |
Who Should Choose
DIY phone application
Free, and manageable if you're comfortable with a 45-60 minute international call.
EasyBrise EIN Follow-up ($129)
For founders whose LLC is already formed and want the IRS call handled for them.
EasyBrise EIN Priority ($99, bundled)
For founders forming their LLC now who want the EIN done in the same workflow.
Comparison
| Method | Who Can Use It | Typical Time |
|---|---|---|
| Phone (267-941-1099) | Any foreign responsible party | 45-60 minutes |
| Fax | Foreign or US applicants | 4-6 weeks |
| Foreign or US applicants | 4-6 weeks | |
| Online IRS tool | US-based SSN/ITIN holders only | Not available to most Polish founders |
Banking
Mercury
Popular with non-resident founders; requires US LLC + EIN; no US visit needed
Relay
Remote-friendly for non-residents; requires formed US entity
Frequently Asked Questions
More guides for founders in Poland
Or browse all formation guides by country.
Reviewed by EasyBrise Research Team · Updated September 2026
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