As of 1 January 2020 in Poland a new individual tax account came into existence called “micro-account” which will be used to settle the tax liabilities from PIT (Personal Income Tax), CIT (Corporate Income Tax) and VAT. Each individual with NIP or PESEL number needs to make the payment resulting from PIT, CIT, and VAT into their micro account. Each micro account will consist of a relevant tax number for an individual. Each taxpayer or tax remitter will need to obtain a relevant tax micro account using a generator online or directly receive from any tax office. The micro account number needs to be generated on their own.

You can generate the tax micro account here. You will be required to have a NIP or PESEL number to generate a micro account.

  • If you are an individual taxpayer or not a registered VAT payer – You will be required to provide PESEL number.
  • If you are a corporate taxpayer or entrepreneur which means if you run a business or you are a VAT payer or you are a social security remitter – You will be required to provide NIP number.

Taxpayer and tax remitters had to make make sure that they have either PESEL or NIL number before 1 January 2020.

Earlier taxpayers could indicate which tax obligation they wanted to pay but this option will not be available with the new system of taxing through micro account. The new micro account will cover first the tax arrears with the earliest payment date according to the type of tax indicated by the taxpayer. If there is no such indication, the payment will be offset against the arrears with the oldest payment date among all taxpayer’s arrears in different taxes.

Global VAT Compliance specialises in helping international business be VAT compliant around the world offering VAT solutions to everyone, so if you can foresee these developments impacting your business, do not hesitate to contact us.