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Poland – one bank account for PIT, CIT and VAT

By January 30, 2020July 10th, 2021No Comments

Since 1 January 2020, each person / entity with the NIP or PESEL number is obliged to make payments resulting from PIT, CIT and VAT to individual bank account – so called Microaccount. Interest resulting from the delay in payments of the above-mentioned taxes as well as warning costs should also be paid to Microaccount. Method of payment of other taxes is not changed.

Since 1 January 2020, each person / entity with the NIP or PESEL number is obliged to make payments resulting from PIT, CIT and VAT to individual bank account – so called Microaccount. Interest resulting from the delay in payments of the above-mentioned taxes as well as warning costs should also be paid to Microaccount. Method of payment of other taxes is not changed.

Microaccount. should be generated under the following: https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego. To generate the Microaccount, the following data should be provided:

  • PESEL number – for individuals not running business activity or for entities not registered for VAT in Poland,
  • NIP (VAT No.) – for taxpayers running business activity, registered for VAT in Poland or entities paying taxes, social and / or health security contributions.

As soon as the required data is inserted, please click “Generuj” (eng. “Generate”). The Microaccount number should pop up.

Also, since 1 January 2020 bank accounts currently used for paying above mentioned taxes are no longer active. Thus, e.g. payment of VAT resulting from the settlement for December 2019 that would be made this year should already be made to the Microaccount.

Microaccount is assigned to the specific entity. Thus, once it is generated, there is no need to generate it again. Tax refunds remain unchanged as before, i.e. they will be made on the bank account owned by the taxpayer.

 

The above information was kindly provided by Pablo Lujan from Independent Tax Advisers, Poland. If you need any further information you can write to: newsletter@itadp.eu.