Tax authorities have introduced individual bank accounts in the wake of ZUS. Each taxpayer from 1 January 2020 has the obligation to pay CIT, PIT and VAT to its individual tax account, which serves taxable persons to settle with the tax office.
Visiting the website podatki.gov.pl, we can see the tax microaccount tab. There is an opportunity to generate our individual tax bill. We pay CIT, PIT and VAT on the generated micro-account. The individual bank account number shall consist of the initial digits, the PESEL number or the taxpayer’s NIP number and shall end with the digit ‘0”.
The attribution to each taxpayer of his own bank account made it much easier to settle with the tax office. Until recently, the tax authorities had many bank account numbers to which taxpayers paid their tax obligations according to the local jurisdiction of the tax office.
If, during the tax year, the taxpayer changed its place of residence, there was also a change in the tax office responsible for the settlement.
After the changes that have been in force since January, all operations are carried out directly on the taxpayer's individual tax microaccount, thus minimising the risk of choosing the wrong tax office.
Individual micro-tax accounts are also a good option for those who are behind taxes. They no longer need to look for an appropriate account number assigned to the tax arrears, as any CIT, PIT and VAT claims are paid to their individual tax account.
As we learn from the website of the Ministry of Finance, the individual tax microbook is intended for CIT, PIT and VAT contributions. Other taxes should be paid to tax accounts of tax offices in the form applicable until January 2020
Author: Paweł Boś
Junior Tax Consultant, related to Russell Bedford Poland 2018. Author of numerous articles on legal and tax matters, published in the industry press. Law student at Leon Kozminski Academy in Warsaw