A micro-account is an individual tax account generated for individual taxpayers, which is used to pay PIT, CIT and VAT. As of 1 January 2020 taxpayers and employers (payers) will pay PIT, CIT and VAT to the tax office using it.
The tax micro-account can be checked using the generator available at the podatki.gov.pl website or received at any tax office. Generating the tax micro-account is free of charge. A natural person not conducting business activity and not registered as a VAT payer can check the account number in the generator using the PESEL number. In the case of persons conducting business activity, VAT taxpayers, as well as payers of the above mentioned taxes, social security and/or health insurance contributions, providing the NIP number is required. Once assigned, the micro-account number will always be the same, even if the address of residence, properties of the tax office or name change. The generated tax micro-account is available 24 hours 7 days a week. You can check it anytime and anywhere, all you need is access to the Internet.
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An individual tax account allows you to make payments for the following declarations:
- PIT (PIT-28, PIT-28S, PIT-36, PIT-36L, PIT-36S, PIT-36LS, PIT-37, PIT-38, PIT-39, PIT-4R, PPL, PIT-7, PIT-8AR, PIT-CFC). Payments are also made by way of withholding tax (IFT-1/IFT-1R);
- VAT (VAT-7, VAT-7K, VAT-7D, VAT-8, VAT-9M, VAT-10, VAT-12, VAT-14, VAP-1, VAI, VAT-IM, VAT-In);
- CIT (CIT-6AR, CIT-6R, CIT-8, CIT-8AB, CIT-8A, CIT-8B, CIT-9R, CIT-10Z, CIT-11R, CIT-14, CIT-CFC). Payments are also made for withholding tax (IFT-2/IFT-2R);
- non-taxable budget receivables.
Every taxpayer in Poland should have a tax ID - a PESEL or NIP number. In the absence of such an identifier, the amount due should be paid into the tax micro-account of the tax office, according to the list of bank account numbers of tax offices of the National Tax Administration. There are also detailed explanations with regards to which account particular taxes should be paid to. In such a situation, the number of a document, e.g. passport, ID card, should be given in the transfer title so that the tax office can identify the person and correctly settle the payment.
Previous tax office accounts for PIT, CIT and VAT payments were active until 31 December 2019, after which date payments should be made to the tax micro-account.
A taxpayer who does not have tax arrears at the time of transfer may determine what type of liability they wants to settle, i.e. PIT, CIT, VAT or other. If the taxpayer does not indicate the tax to be settled in the title of the transfer, then the head of the tax office will settle the most outstanding tax balance. If the taxpayer has tax arrears with respect to the tax office, the payment made shall be credited towards the tax arrears with the earliest payment date in the tax indicated by the taxpayer, and in the case of the lack of such indication or the lack of tax arrears in the indicated tax - towards the tax arrears with the earliest payment date among all tax arrears of the taxpayer.
In the case of taxes other than PIT, CIT and VAT, payments will be made according to the existing rules, i.e. to the tax accounts of tax offices, in accordance with the list of bank account numbers of tax offices of the National Tax Administration.
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Should you have any questions or wish to discuss the topic further, we encourage you to contact our expert, Maciej GÓRSKI:
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