Polish Micro Tax Account – What You need to know?

What is a Micro Tax Account?

A micro tax account is an individual account for tax payments, possessed by every taxpayer. The regulations introducing and governing micro tax accounts were implemented on January 1, 2020, thereby simplifying tax payments including taxes such as CIT, PIT, VAT.

Until then, taxpayers had to make their tax payments into bank accounts of the tax office appropriate for the given tax.

Is the Micro Tax Account mandatory?

It’s worth adding that the micro tax account is individual and, as highlighted above, has been mandatory for every taxpayer since January 1, 2020.

How to set up a Micro Tax Account?

Moreover, one might ask – how to set up a micro tax account? In this case, it should be noted that taxpayers are assigned an individual micro tax account number in advance, which can then be checked using the micro tax account generator.

What is the purpose of the Micro Tax Account?

The introduction of micro tax accounts aimed to reduce the number of mistakes related to correctly making various tax payments and to facilitate entrepreneurs in paying their taxes.

Which taxes can be paid using the Micro Tax Account?

The micro tax account serves to pay taxes and fees to the appropriate tax office for the taxpayer. The following taxes should be paid using the micro tax account:

• VAT;
• CIT;
• PIT;
• Retail Sales Tax (PSD);
• Minerals Tax (KOP);
• Gaming Tax (POG);
• Gaming Duty (GHD);
• Solidarity Levy (DSF);
• “Alcopops” Tax (ALK);
• Sugar Tax (CUK);
• Social Insurance Institution (ZUS) settlement declaration (DRA);
• Revenues from fees for providing information to bailiffs and for issuing extracts from the Court Pledge Register (WRO).

Which account should be used for other taxes?

The taxes listed above are not all that taxpayers may be obligated to pay. However, these are all that should be paid into the micro tax account. Payments for taxes such as excise duty or civil law transactions tax (PCC) should be made to a bank account in accordance with the list of accounts of tax offices of the National Revenue Administration.

VAT OSS and payment account in Poland

If you are selling in foreign markets and are utilizing the VAT OSS scheme, please note that in this scenario, the micro tax account will not apply. Payments related to VAT OSS should be made to the account: 84 1010 1010 0165 9315 1697 8000. For more information about this procedure and settling VAT with its help, you can find in our article titled “What is VAT OSS?”

Need help with VAT or e-commerce accounting?

Contact us and our specialists will be happy to help. Both in accounting in e-commerce and in matters related to VAT and VAT OSS – settlements, registrations and declarations.

Schedule a consultation

How to check your Micro Tax Account number?

Entrepreneurs can check their individual micro tax account number using the government tool known as the micro tax account generator. Since each micro tax account is assigned to a specific taxpayer, to know your individual micro tax account number, you just need to enter your PESEL or NIP number.

PESEL serves as a tax identifier for individuals who do not conduct business activities or are not registered VAT taxpayers. Meanwhile, NIP is used by those conducting business activities, VAT taxpayers, and taxpayers of social security and/or health insurance contributions.

The generator is available at podatki.gov.pl.

Alternatively, visiting the tax office to learn your individual micro tax account number is also an option. Moreover, some banks also offer the capability to automatically retrieve the tax micro account number during tax transfers.

Settling with the Polish tax office without a NIP or PESEL number

If a taxpayer, such as a foreign entrepreneur who does not have a NIP or PESEL or any other tax identifier, needs to pay tax dues, it can be done by transferring to the micro tax account of the appropriate tax office, in accordance with the list of tax accounts. However, the transfer title must include data allowing the taxpayer’s identification, such as a passport number.

What does the individual Micro Tax Account number look like?

The individual micro tax account number is always the same. It does not change, for instance, in the case of a change of surname or address, and its structure is not random.

The micro account number consists of 26 characters:

1. The first two are the control number.
2. The next eight – 10100071 – are the NBP (National Bank of Poland) settlement number, which is constant.
3. The following three digits – 222 – are also constant, serving as a supplementary number in the NBP.
4. Then there’s 1 (when using PESEL) or 2 (when using NIP).
5. Next appears the PESEL or NIP, and the remaining spaces up to 26 characters are filled with zeros as needed.

What is a Micro Tax Account? - Summary

Micro tax accounts were introduced on January 1, 2020. Their implementation aimed to limit the mistakes related to paying tax dues into the wrong bank accounts.

Every taxpayer possesses an individual micro tax account, into which they must make payments for taxes such as CIT, PIT, VAT, PSD, KOP, etc. It’s important to note that even if a person changes their surname or address, they retain the micro account, which is assigned permanently, consists of 26 characters, and their micro account number can be checked using the micro tax account generator or directly at the tax office. Furthermore, many banks in their electronic interfaces offer the possibility of automatically retrieving the customer’s micro account during tax transfers.

The micro tax account facilitates the settlement of tax arrears or simply paying tax, including VAT, in Poland. This is somewhat similar to the operation of Taxology, as our specialists also facilitate processes related to VAT and VAT OSS – registrations, settlements, or declaration submissions – however, in the European Union countries and Great Britain. If you need assistance with these processes, schedule a consultation!