Individual tax account for VAT, PIT, CIT - how to check?

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From January 1, 2020, an individual tax account for the payment of VAT, PIT, CIT was introduced to the tax office. It was assigned to the taxpayer in the same way as in the case of payments for ZUS contributions. The purpose of introducing this account is to identify the taxpayer or payer by the tax office. We explain how an individual tax account works!

How were taxes paid until the end of 2019?

Until the end of 2019, taxes were paid to the bank accounts of the tax offices competent for the taxpayer according to the type of tax - separately for VAT, PIT and CIT. When paying liabilities for two types of taxes, VAT and income tax (PIT or CIT), the taxpayer made two transfers to separate bank accounts of the office he is subject to. If the taxpayer changed his place of residence or seat, and this change changed the jurisdiction of the tax office, he was also forced to find bank accounts to which he was obliged to pay tax after the change of office.

Check your individual tax bill!
An individual tax account for VAT, PIT, CIT payment can be checked on the Ministry of Finance website, where a tax micro-account generator is available, or it can also be checked at any tax office. In order to check it, it is enough to provide your PESEL number or NIP number.

What changes from 2020 in the payment of taxes?

From January 1, 2020, each taxpayer will pay taxes to his individual tax account, without distinguishing according to the type of tax - e.g. VAT or PIT. The changes are introduced on the basis of the Act of July 4, 2019 amending the Act on tax on goods and services and certain other acts.

Art. 61b § 1 of the Tax Ordinance:
"Payment of taxes, fees and non-tax budgetary receivables made to the account of the tax office is made using the bank account of the tax office or identifying the taxpayer, payer or the tax office of an individual tax account (micro tax account)".

After introducing the changes, the taxpayer obtained an individual tax account number, for which, regardless of which tax office he is subject to and which type of tax he pays, he always makes payments of the resulting tax receivables due to:

  • VAT,
  • PIT,
  • CIT,
  • non-tax receivables, e.g. tickets and fines.

These changes are to simplify the taxpayer's payment of tax receivables, without affecting the change in the jurisdiction of the local tax office and eliminate errors in paying taxes to the wrong account (wrong account according to the type of tax or wrong office).

Importantly, the individual tax account is to be used only for making tax payments and identifying the taxpayer by the tax office, but the payment history is not provided for the taxpayer.

The refund of tax overpayments is still received on the taxpayer's own bank account (reported in CEIDG-1 in the case of sole proprietorships) - it will not be made to the tax micro-account.

Tax receivables other than VAT, PIT and CIT will also be made according to the current rules, i.e. to tax accounts of tax offices, in accordance with the list of bank accounts of tax offices.

How does an individual tax account work?

An individual bank account has been created for each taxpayer, similar to the current ZUS accounts. The structure of the individual tax account number includes the checksum, the accounting number of the bank's organizational unit and the tax identifier. It contains 26 characters: LK10100071222YXXXXXXXXXXXX, where:

  • LK - check number,
  • value 10100071 - constant of the tax micro-account, which indicates the settlement number at the NBP,
  • value 222 - constant of the tax micro-account, which indicates the supplementary number at the NBP,
  • Y = 1 - when the taxpayer uses the PESEL number,
  • Y = 2 - when the taxpayer uses NIP,
  • after the Y mark, the PESEL or NIP number of the taxpayer will be given,
  • in subsequent positions they will be completed with "0", so that the account has 26 characters.

Before using an individual tax account, it is worth checking whether it contains the numbers 10100071222 and whether it has the correct PESEL or NIP number of the taxpayer to be sure that the payment is made to the correct account number.

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The number of the individual tax account can be checked on the website of the Ministry of Finance, where, in order to generate it, please provide:

  • PESEL - in the case of a natural person, if you do not run a business or are not a registered VAT payer,
  • NIP (tax identification number) - if you run a business or are a VAT taxpayer or you are a payer of taxes, social and / or health insurance contributions.

Previous tax office accounts to which payments for PIT, CIT and VAT were made by the end of 2019 were active until December 31, 2019. From 2020, payments should be made to your own tax account. Thus, each payment for taxes obliging the taxpayer to the tax office is to be made on his individual tax account.

Read more about the individual tax bill:
- Individual tax micro-account from January 1, 2020!
- Tax micro-account - comprehensive explanation
- Tax micro-account for VAT, PIT and CIT settlements
- One account number for settlements with the tax office - it's worth knowing

Individual tax account in the company system

By keeping online accounting in the wfirma.pl system using your tax micro-account, you can pay VAT and PIT if the user has the system integration with Blue Media, as well as export tax transfers to the bank or generate transfer forms for payment of taxes.

First of all, in the case of sole proprietorship, the number of the individual tax account should be completed in the SETTINGS »TAXES» GENERAL tab, in the field INDIVIDUAL BANK ACCOUNT - MICRORACHUNEK. After checking its correctness, confirm by selecting the CONFIRM CORRECT option.

The entered individual tax account number will automatically prompt when you make:

  • payment of taxes from the system, which is possible when integrating the system into the company with Blue Media,
  • export of transfers to the bank for the payment of taxes,
  • generating transfer forms for payment of taxes.

Detailed information on completing the tax micro-account in the company system, also in the case of a company, is explained in the help article: Individual bank account - tax micro-account