You will pay PIT, CIT and VAT to the tax office exclusively into an individual tax account, known as a tax micro-account, from 1 January 2020.

You can check your tax micro-account number at any time during the year using the generator available at podatki.gov.pl or at any tax office.

Generating and using the micro-account is free of charge. Simply check it in the generator and use it when making a transfer.

An individual tax account, known as a tax micro-account, is a new simplification prepared by the Ministry of Finance and the National Revenue Administration. Thanks to it, you will have one permanent individual account for paying PIT, CIT and VAT.

You will also pay into it interest for late payment arising from PIT, CIT and VAT tax arrears, as well as reminder costs. Taxes other than PIT, CIT and VAT will be paid according to the existing rules, that is, into the tax accounts of tax offices.

You can generate your micro-account number at any time on podatki.gov.pl, for example just before making a tax transfer. Before using the micro-account, make sure that it has been generated correctly. You can check it repeatedly; you will always generate the same micro-account number, assigned only to you and containing, among other things, your PESEL or NIP.

So far, nearly 330,000 taxpayers have checked their micro-account, and the generator has been used more than 2 million times.

To check your micro-account number, simply provide:

  • PESEL, if you are an individual:
    • you do not conduct business activity
    • or you are not a registered VAT taxpayer
  • NIP, if:
    • you conduct business activity or are a VAT taxpayer
    • or you are a payer of taxes, social security and/or health insurance contributions.

If you are an individual and have tax due from your 2019 annual PIT return, make sure you know your tax micro-account number before paying it. You can check it in the generator at any time. Remember that the tax micro-account is used only for tax payments. Tax refunds will be made according to the existing rules, for example to your personal current account.

The tax micro-account generator operates 24/7, so you can check your number at any time and from anywhere, for example using a phone or tablet. You can also check it at any tax office.

Moreover, generating and maintaining it is completely free of charge. The number is assigned automatically to every taxpayer and tax remitter, which means that you do not need to submit any applications to the tax office. You can check the number in the generator on podatki.gov.pl. Do not use any other websites or account numbers received by email or SMS, for example. They may be an attempt at fraud.

The existing tax office accounts for PIT, CIT and VAT payments will remain active until 31 December 2019.

Thanks to the tax micro-account:

  • you will conveniently and easily pay PIT, CIT and VAT into one permanent individual tax micro-account—you will no longer need to choose separate accounts
  • you will quickly check your tax micro-account number anywhere and at any time
  • if you move or change your company's registered office, you will continue to use the same tax micro-account
  • you will no longer need to search for the applicable tax office account numbers and will reduce the number of mistaken transfers to the wrong account
  • the tax micro-account will ensure faster processing of PIT, CIT and VAT payments. You will receive the certificates you need more quickly, such as a certificate confirming no tax arrears.

More information about the tax micro-account can be found on the podatki.gov.pl.