Tax micro-account NIP or PESEL - which identifier to choose?

Co-Size-Changing

From January 1, 2020, each entrepreneur will become a holder of a tax micro-account, to which he will pay VAT, PIT and CIT. Today, every entrepreneur or organization can generate their individual tax account number. Micro and small entrepreneurs who have two identifiers have a problem on the basis of which one should they generate a tax micro-account NIP or PESEL? MF changed its position, so which number should they choose?

Tax micro-account NIP or PESEL?

An individual tax account number can be generated at: https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego

It is a quick and simple method that does not require updating application forms or visits to the tax office. The question that entrepreneurs ask themselves is whether when generating a tax micro-account, NIP or PESEL will be the correct identifier on the basis of which the number will be assigned.

According to the information provided so far on the website of the Ministry of Finance, in order to obtain the micro-account number, please provide:

  • PESEL - in the case of natural persons

  • NIP (tax identification number) - in the case of an organization.

In practice, this means that natural persons running a sole proprietorship should provide the PESEL number when generating the tax micro-account number.

Currently, also on the website of the Ministry of Finance regarding the issue of tax micro-account, there is information that when generating the number, the following should be provided:

  • PESEL, in the case of natural persons:

    • not conducting business activity

    • or not registered as a VAT payer

  • NIP (tax identification number), in the case of:

    • running a business or having active VAT status

    • or when the entity is a tax, social and / or health insurance contributor.

Therefore, natural persons running a sole proprietorship or having the status of an active VAT payer should provide the NIP number when generating the tax micro-account number.

NIP or PESEL - how to avoid the consequences of providing an incorrect identifier?

The Ministry of Finance informs that the person generating the tax micro-account number is obliged to correctly provide his tax ID, because he is responsible for the correct generation of the micro-account number. The number of the tax micro-account will always be the same, even if the address of residence, jurisdiction of the tax office or surname changes. Due to the fact that the websites of the Ministry of Finance provide divergent information on the identifier that must be used by entrepreneurs running a sole proprietorship, the safest solution is to obtain a tax micro-account number directly at the tax office. Having the correct number of an individual tax account is necessary from January 1, 2020 because without it it will not be possible to correctly pay VAT and income tax. The existing tax office accounts for VAT, PIT and CIT payments will remain active only until December 31, 2019.