Individual tax account – tax micro account in Poland

As of 1st January 2020 Polish taxpayers will be obligated to pay VAT, PIT, CIT only on their individual tax account in Poland.

How does it look now?

Now taxes are paid to the bank accounts of Polish tax office competent for the taxpayer. Moreover different type of tax (VAT, PIT and CIT) are paid into the different bank accounts of the same tax office. If the taxpayer changes his place of residence or registered office, he is usually also obligated to pay taxes on different bank account than previously.

What does change in 2020?

From  Is January 2020, each Polish taxpayer will pay taxes to his individual tax account, without distinguishing by type of tax (VAT, PIT, CIT). These affects all Polish entrepreneurs including companies in Poland.

The existing accounts of tax offices to which payments for PIT, CIT and VAT will be active only until 31st December 2019.

How to obtain Polish individual tax account?

To generate Polish tax account you have to use official website of Ministry of Finance and type your PESEL or NIP number :

https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego

Tax micro account in Poland

This website not only generates tax account but it shows tax account number 24 hours a day, 7 days a week. If you forget the number you can always check it in the generator. The tax micro account once assigned to the taxpayer always remains the same even when you change seat of the company, your residence address or tax office

What is important, Polish tax payers are not obligated to generate a tax micro account before 1st January 2020 but can do it later, for example before the first tax payment.

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