Entities listed in the REGON registry (legal persons, organisational units without legal personality and natural persons conducting economic activity) are classified into this group based on the date of their entry in the REGON registry.

A new REGON identification number shall not be issued when a natural person liquidates and subsequently resumes economic activity Article 12(7)(2) Regulation of the Council of Ministers of 30 November 2015 on the Mode and Methodology of Running and Updating the National Official Business Register and Templates for Applications, Surveys and Certificates (Journal of Laws, 2009, as amended).

A natural person may repeatedly establish and dissolve a business. In such cases, the person is treated as a newly registered entity each time. Unlike the rules governing the registration of entities in the National Court Register, a new REGON identification number is not assigned in the case of a transformation:

• a state enterprise into a company wholly owned by the State Treasury,
• a commercial company into another commercial company,
• a civil partnership into a commercial company,
• a state organisational unit into a local government organisational unit,
• a self-government organisational unit into a state organisational unit,
• a self-government organisational unit into another self-government organisational unit,
• an Independent Public Complex of Health Care Facilities into a capital company,
• an ordinary association into an association;

• Regulation of the Council of Ministers of 30 November 2015 on the Mode and Methodology of Running and Updating the National Official Business Register and Templates for Applications, Surveys and Certificates
  Place of publication: (Dz. U. poz. 2009, z późn. zm.)
• Act of 29 June 1995 on Official Statistics
  Place of publication: (Dz. U. z 2026 poz. 851 z późn. zm.)