Individual tax micro-account in the examples!

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From January 1, 2020, individual tax micro-accounts were implemented. What is one tax payment account? Who is required to use it? What taxes and fees must absolutely be regulated with it? How does the owned individual tax micro-account affect the settlement of tax arrears or returns? Let's check it out!

What is an individual tax micro-account?

An individual tax micro-account is an account assigned to a given taxpayer, employer-payer, used for payments due to personal income tax (PIT) and corporate income tax (CIT), as well as value added tax (VAT). This solution is intended to simplify settlements and has been prepared jointly by the Ministry of Finance and the National Revenue Administration. Pursuant to the regulations, the tax micro-account has been operating since January 1, 2020.

Who is the individual tax micro-account for?

The Ministry of Finance has created an individual tax account for each person with a NIP or PESEL number. Consequently, it should be understood that these are both taxpayers and payers conducting business activity, as well as taxpayers and payers not conducting business activity.

What taxes and fees are paid to the individual tax micro-account?

An individual tax account allows you to make payments from four main sources:

  • PIT (tax code: PIT-28, PIT-28S, PIT-36, PIT-36L, PIT-36S, PIT-36LS, PIT-37, PIT-38, PIT-39, PIT-4R, PPL, PIT-7 , PIT-8AR, PIT-CFC);
  • VAT (tax code: VAT-7, VAT-7K, VAT-7D, VAT-8, VAT-9M, VAT-10, VAT-12, VAT-14, VAP-1, VAI, VAT-IM, VAT-In );
  • CIT (tax code: CIT-6AR, CIT-6R, CIT-8, CIT-8AB, CIT-8A, CIT-8B, CIT-9R, CIT-10Z, CIT-11R, CIT-14, CIT-CFC);

Other taxes, e.g. tax on civil law transactions and fees, should be paid in the usual way, i.e. to bank accounts of tax offices. From April 15, 2021, taxpayers are also required to pay to the tax micro-account also:
-> a solidarity levy,
-> sugar tax,
-> tax "on monkeys",
-> tax on retail sales and
-> fees paid by entities providing a service that is an advertisement of alcoholic beverages.

How to generate an individual tax micro-account number?

To determine the number of an individual tax micro-account, use a dedicated tax micro-account generator. The taxpayer and / or the remitter may also obtain information about the individual tax account at any tax office.

In order to obtain a number, you must provide your PESEL number (natural persons who do not run a business and entities not registered as a VAT taxpayer) or NIP number (running a business or being active VAT taxpayers; payer of taxes, social and / or health insurance contributions). Generating an individual tax bill does not take place via SMS or e-mail. Its obtaining and running is not subject to any fees.

The number of an individual tax micro-account does not change despite the change of name, properties of the tax office or place of residence.

Importantly, the tax micro-account will not contain the history of payments. Ultimately, the posted payments can be checked by logging into your profile on the Tax Portal, where the taxpayer has access to his tax information.

Tax micro-account - what does it look like?

Pursuant to Art. 61b § 2 of the Tax Ordinance, the structure of the individual tax account number includes:

  • checksum,
  • sort number of the bank's organizational unit,
  • tax ID.

The tax micro-account consists of 26 characters.

Before making a transfer to the tax micro-account, check that it contains the numbers: 10100071222 (starting from item 3) and the correct PESEL number or NIP number of the taxpayer / payer.

Individual tax micro-account - is it mandatory?

The existing bank accounts of tax offices in the field of PIT, CIT and VAT were in operation until December 31, 2019. After this date, i.e. from January 1, 2020, liabilities due to PIT, CIT and VAT should be paid to an individual tax micro-account. Tax liabilities due to CIT, VAT and PIT arising before December 31, 2019, which are regulated from January 1, 2020, are subject to payment to an individual tax micro-account. Thus, the tax liability arising in December / Q4 2019 due to PIT, CIT or VAT is subject to the obligation to pay to an individual account. Similarly, in the case of a correction of the annual tax return or VAT declaration for the period before 2020, the resulting tax arrears should be settled in the micro-account.

Tax micro-account and tax arrears

The issue of settling payments as part of an individual tax micro-account is regulated by Art. 62 § 1 of the Tax Ordinance. According to its content, the taxpayer who has no tax arrears at the time of making the transfer may specify what type of liability he wants to settle, ie PIT, CIT, VAT or other. If the taxpayer does not indicate the tax to be settled in the title of the transfer, then the head of the tax office will settle the liability with the oldest due date.

However, when the taxpayer has tax arrears with the tax office, then the payment made is credited towards the tax arrears with the earliest payment date in the tax indicated by the taxpayer, and in the absence of such indication or no tax arrears in the indicated tax - towards the tax arrears with the earliest payment date of all tax arrears of the taxpayer.

The Ministry of Finance and the National Tax Administration warns taxpayers against false SMSs with information about debt on the tax micro-account. Sample fake SMS (original spelling):

The tax micro-account is indebted in the amount of PLN 2.44. Please pay off by 28/03/2020 or the case will go to a bailiff. + Link to the website.

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Example 1. Tax arrears - one tax

In October 2020, the taxpayer has a tax arrears in terms of VAT. The arrears cover two periods:

  • January 2020 (payment by February 25) in the amount of PLN 250,
  • February 2020 (payment by March 25) in the amount of PLN 1,000.

On November 10, 2020, the taxpayer makes a transfer for the amount of PLN 1,000, in which he indicates that he wants to pay the arrears for February 2020.

Due to older tax arrears, the head of the tax office will first settle the payment for the January arrears (PLN 250). The remaining amount (PLN 750) will be settled against tax arrears for February.

Example 2. Tax arrears - several taxes with indication

In November 2020, the taxpayer has tax arrears both in terms of PIT and VAT.

Importantly, when making a transfer, he / she has the option to specify that the payment transferred to an individual tax micro-account is to be allocated to the tax arrears in VAT (and not PIT). After such indication, the head of the tax office will settle the VAT arrears, counting from the oldest. To sum up, in this situation, the taxpayer may specify the type of tax arrears he wants to settle, but the period for which the payment is to be settled does not require clarification, the head of the tax office will settle the oldest tax arrears anyway.

Example 3. Tax arrears - several taxes without indication

In September 2020, the taxpayer has tax arrears on both PIT and VAT grounds. When making a transfer to an individual tax account, the entrepreneur did not indicate the title (PIT or VAT) to which the payment is to be settled. In such a situation, the head of the tax office will settle the tax arrears, starting with the oldest ones.

Example 4. Tax arrears - mistake

In October 2020, the taxpayer has tax arrears only on the basis of PIT. When making a transfer to an individual tax micro-account, he indicated VAT, in which there are no tax arrears. In such a situation, the head of the tax office, when settling the payment, will credit it towards the oldest tax arrears, ie PIT.

Tax return and individual tax micro-account

Returns for income taxes, PIT or CIT, and value added tax, are carried out according to the existing rules, i.e. to bank accounts indicated in CEIDG-1 or NIP-8, respectively, or to a special VAT account (operating under the split payment mechanism) . PIT, CIT and VAT refunds will not be made to the individual tax micro-account.

What are the benefits of an individual tax micro-account?

The most important advantage of implementing individual tax micro-accounts is the fact that you have one and permanent account to which you should make payments for PIT, CIT and VAT. This is a big advantage, because so far each of these types of taxes had to be paid to a separate bank account, and in the event of a mistake regarding the payment of the tax to the wrong bank account, its re-accounting involved submitting explanations to the office and writing letters for tax re-accounting.

Another advantage is the fact that in the event of a change of the place of residence or registered office of the company, the number of the individual tax account remains the same.

It is also worth emphasizing that the tax micro-account will ensure faster processing of PIT, CIT and VAT payments. The taxpayer will also be able to obtain the necessary certificates faster, e.g. that there are no tax arrears.

Individual tax micro-account in the online accounting system wfirma.pl

wFirma.pl enables entrepreneurs to enter information about an individual tax micro-account, both for sole proprietorships as well as companies and partners. Interestingly, the system suggests its number (which results from the structure of the micro-account number, as mentioned above), and the user, after its verification, only has to approve it.

In order to add a micro-account for a sole proprietorship, go to the SETTINGS »TAXES» GENERAL tab and in the INDIVIDUAL BANK ACCOUNT - MICRO ACCOUNT field, select the CONFIRM CORRECTNESS option (after verifying the number in the system with the number from the MF generator).

However, in the case of a company, in order to confirm the data on an individual tax micro-account, also go to the SETTINGS »TAXES» GENERAL tab. Then, the individual micro-account of the company should be verified first and then, through the ZMIEŃ action, the accounts of individual partners should be verified. You can read more about the individual tax micro-account in the wfirma.pl system in the help article: Individual bank account - tax micro-account.