No, PESEL refers to the national identification number, and is only used in personal income tax filings, or that of a sole trader and partnership.
PESEL stands for Powszechny Elektroniczny System Ewidencji LudnoÅci, or the Universal Electronic System for Registration of the Population.
However, if in the course of running your business, you become a Polish permanent resident, or need to reside in the country for more than 2 months, you will need a PESEL.