With the tax micro-account you will pay the advance payment for December!

Co-Size-Changing

From January 1, 2020, in accordance with the announcements of the Ministry of Finance, all taxpayers will have to apply a tax micro-account, i.e. an individual bank account that should be used when paying tax liabilities due to PIT, VAT and CIT.

Where to generate a tax micro-account?

The tax micro-account is generated for each taxpayer separately, based on the PESEL or NIP number. The micro-account generator is available on the website of the Ministry of Finance 24/7: https://www.podatki.gov.pl/generator-mikrorachunku-podatkowej

The advance payment for December and other tax liabilities regulated in 2020 should be paid to the tax micro-account!

The existing bank accounts of tax offices were blocked on January 1, 2020, which means that from that date, in order to pay for tax liabilities, a tax micro-account should be used.

What tax ID is used to generate a micro-account?

The status of the taxpayer determines the use of the appropriate tax identifier (PESEL, NIP). Therefore, in order to generate a tax micro-account, the PESEL number should be used when:

  • you are a natural person who does not conduct business activity or you are not a VAT taxpayer,

and you will use the tax identification number (NIP) if:

  • you run a business, you are a VAT payer or payer of taxes, social and / or health insurance contributions.

Detailed information on the micro-account is available in the article: Tax micro-account - comprehensive explanation

It is worth emphasizing that it is the taxpayer's responsibility for the correct generation of the micro-account, therefore the correct tax identifier should be used. Keeping and generating a tax micro-account is free of charge.