{
  "code": "PL",
  "name": "Poland",
  "status": "limited",
  "currency": "PLN",
  "identifier_schema": [
    {
      "field": "registry_code",
      "label": "Tax identification number (NIP)",
      "required": true,
      "pattern": "^[0-9]{10}$",
      "notes": "Ten digits, checksum-validated. This is a tax number rather than a company registration number, and it is nonetheless the primary key here because it is what the registry, tax-status and subsidy sources all index on. Sole traders and companies alike carry one."
    },
    {
      "field": "vat_number",
      "label": "VAT number",
      "required": false,
      "pattern": "^PL[0-9]{10}$",
      "notes": "The country prefix followed by the tax identification number, so it is derivable from registry_code and is accepted as a cross-check rather than as a second lookup key."
    },
    {
      "field": "statistical_number",
      "label": "Statistical number (REGON)",
      "required": false,
      "pattern": "^[0-9]{9}([0-9]{5})?$",
      "notes": "Nine digits, or fourteen for a branch. Send it in additional_identifiers."
    },
    {
      "field": "court_register_number",
      "label": "Court register number (KRS)",
      "required": false,
      "pattern": "^[0-9]{10}$",
      "notes": "Registered companies only. Sole traders sit on a separate register and have none. Send it in additional_identifiers."
    },
    {
      "field": "legal_form",
      "label": "Legal form",
      "required": false,
      "pattern": null,
      "notes": "Load-bearing in this market. It decides which register holds the entity and whether any financial statements exist to look for at all, so a case sent without it may be assessed without statements that were in fact available."
    }
  ],
  "rating_scales": [
    {
      "id": "bureau_score_100",
      "label": "Bureau score, 0 to 100",
      "kind": "numeric",
      "direction": "higher_is_better",
      "grades": null,
      "min": 0,
      "max": 100,
      "notes": "A numeric score where a higher value is the better one. A policy floor here is a number, for example 40, and it means nothing on any other market's scale."
    },
    {
      "id": "bureau_risk_class_8",
      "label": "Payment risk class",
      "kind": "ordinal",
      "direction": "higher_is_better",
      "grades": [
        "A",
        "B",
        "C",
        "D",
        "E",
        "F",
        "G",
        "H"
      ],
      "min": null,
      "max": null,
      "notes": "An ordered risk class, not a credit rating. The last grade means the entity is already recorded as a debtor rather than merely carrying the weakest score, so a policy treating this as a rating scale will read it wrongly."
    }
  ],
  "industry_schemes": [
    "mcc",
    "nace",
    "national_activity"
  ],
  "notes": "This market answers identity, registration status, tax status and public subsidy questions directly from national registries, and it is the only market in this contract with a tax source. Financial statements are ingested for limited-liability and joint-stock companies. Micro enterprises and sole traders publish none at all, which is a fact about the entity type rather than a gap in coverage: their line items return availability not_published and every ratio depending on them returns band null, and a policy must not read that as a credit negative. legal_form therefore decides more here than in any other market in this contract. Transaction categories arrive from the account-information provider already populated, so category_source is provider on each transaction rather than a classifier confidence. Bureau data is contracted for this market as a numeric score and an ordered risk class. No source here issues a letter credit rating for the size of company this contract serves, so a policy condition written as a letter grade has no scale to evaluate against and must be restated as a score floor. The bureau also reports existing credit per subject: open facilities, outstanding balances, monthly instalments and credit limits."
}