Immigration law /

Individual tax account used to pay taxes from January 2020

At the outset, it should be noted that from January 1, 2020, payment of: PIT, CIT, VAT and non-tax state budget receivables to an individual tax account will be the taxpayer’s obligation. As a result, from January 1, 2020 it will not be possible to make payments on the abovementioned taxes through the accounts of tax offices.

Importantly, the taxpayer is required to generate the number of such invoice by himself using the generator located on the website. With this invoice you will not be able to pay other taxes, e.g. or PCC. The existing bank accounts will apply to them.

The tax micro-account itself will consist of 26 characters, according to the formula: LK10100071222YXXXXXXXXXXXX, where:

  • LK means the control number,
  • the value of 10100071 is constant for each tax micro account. Indicates the reference number in NBP,
  • the value of 222 is constant for each tax micro account. Indicates the reference number in NBP,
  • Y = 1 when you use the PESEL number,
  • Y = 2 when you use the NIP number,
  • your PESEL or NIP number will be given after the Y sign,
  • there will be zeros on subsequent positions, so that the invoice consists of 26 characters.

The Ministry of Finance indicates the following benefits of paying taxes with a micro account:

  • in a convenient and simple way, micro-accounts will allow you to pay PIT, CIT and VAT for one, permanent, individual tax micro-account without the need to select separate accounts,
  • you will be able to quickly check the number of the micro account in any place and time,
  • in the event of moving or moving headquarters, the taxpayer will use the same micro-account,
  • there will be no need to search for valid tax office account numbers and thus the number of erroneous transfers to the wrong account will be limited,
  • tax micro-account will ensure faster PIT, CIT and VAT payments. The necessary certificates will be obtained sooner, e.g. on tax arrears.

Nevertheless, it is absolutely important to remember that: before January 1, 2020 (or until the first tax payment in the new year) generate a micro-account and pay the above-mentioned taxes from the new year only to micro accounts.

Author team leader DKP Legal
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