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