New year and new functions of the tax microaccount

The tax microaccount is well known to taxpayers, as from 2020 it is used to pay income taxes (from natural persons and from legal persons) and certain payments related to the tax on goods and services; the exception in that tax was the amounts of tax on goods and services in the event of intra-Community acquisition of motor fuels. At least so far, since January 2024 the scope of the payments which may be paid into the micro-tax account has been extended.

It is worth mentioning that the tax microaccount has been regulated by the Tax Ordinance[1] (specifically Article 61b of the Act). According to section 1 the provision in question, the payment of taxes, fees and non-tax budgetary charges to the account of the tax office shall be carried out using the bank account of the tax office or identifying the taxable person, the payer or the tax office of the individual tax account.

The structure of the tax microaccount shall be consistent with the format of the bank account number and shall include:

• control number,
• the account number of the bank’s business unit,
• the order number of the bank account comprising the tax identifier of the taxpayer or payer or the code of the tax office.

The number of the tax micro-account shall be made available after the tax identifier of the taxpayer or payer, via the tax portal or the tax office.

The amendments mentioned at the beginning were introduced by the Regulation of the Minister of Finance of 22 December 2023 on the types of taxes, levies or non-tax budgetary charges to be paid using a micro-tax account (Journal of Laws of 2023, item 2802).

It replaced the no longer mandatory Regulation of the Minister of Finance of 26 October 2022 on the types of taxes, levies or non-tax budgetary charges to be paid using a micro-tax account (Journal of Laws of 2022, item 2272).

The new Regulation extended the order of receivables by new payments for which technical and organisational conditions were met to make payments via a micro-tax account. What are the new payments?

Under the corporate income tax part, a payment was added as a result of a declaration of income (income) and income tax due on the income of the family foundation (CIT-8FR).

Under the section on personal income tax, a payment resulting from the obligation to pay a lump sum on the income of foreign natural persons transferring their residence in the territory of the Republic of Poland (PIT-PZ) was added.

A payment resulting from the obligation to pay the tax on goods and services in the case of intra-Community acquisitions of goods referred to in Article 103(5a) Act of 11 March 2004 on tax on goods and services[2] (VAT-14).

A new payment group under the gambling tax was added. These are the following payments:

• payments resulting from declarations to the game tax (POG-P),
• payments resulting from declarations to the game tax (POG-4),
• payments resulting from declarations for game tax and daily payments (POG-5).

A new payment was added as a result of payment information in numerical games, cash lottery and telebing game (GHD-1).

How you can read in the project to the New Regulation:

The proposed regulation does not contain any chargeable regulation, but only makes it easier for contributors to taxes, levies or non-taxable budget charges, the payment of which is made using a micro-tax account, to comply with the obligations already in place, i.e.

to ensure the smooth functioning of the individual accounts by defining a directory of fees covered by the micro-tax account. This is therefore a positive solution for the debtors. In this way, the proposed regulation has a positive impact on micro, small and medium-sized enterprises."

With these words in mind, it is worth 2024 Tax regulations and solutions became simpler and positively influenced not only the business activity, but all taxpayers.

Finally, in view of the subject matter of this Article, the possibility of checking the tax microaccount number should be mentioned. This can be done at the following address:

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

The tax identifier shall be entered on the page, i.e.:

PESEL number if the taxable person is a natural person who does not engage in business activities or is not a registered VAT taxable person.

NIP number, if the taxpayer carries out business activities or is a VAT taxable person, or is a tax payer, social security contributions and/or health.