MF: Since 1 January 2020, one bank account for PIT, CIT and VAT payments
Since 1 January 2020, each person / entity with the NIP or PESEL number is obliged to make payments resulting from PIT, CIT and VAT to individual bank account – so called microaccount. Interests resulting from the delay in payments of the above mentioned taxes as well as warning costs should also be payed to microaccount. Method of payment of other taxes is not changed.
Microaccount should be generated under the following link. To generate the microaccount, the following data should be provided:
- PESEL number – for individuals not running business activity or for entities not registered for VAT in Poland,
- NIP (VAT No.) – for taxpayers running business activity, registered for VAT in Poland or entities paying taxes, social and / or health security contributions.
As soon as the required data are inserted, please click “Generuj” (eng. “Generate”). The microaccount number should pop up.
Also, since 1 January 2020 bank accounts currently used for paying above mentioned taxes are no longer active. Thus, e.g. payment of VAT resulting from the settlement for December 2019 that would be made this year should already be made to the microaccount.
Microaccount is assigned to the specific entity. Thus, once it is generated, there is no need to generate it again. Taxes refunds remains unchanged as before, i.e. they will be made on the bank account owned by the taxpayer.
The alert presents the issues that we believe may be of interest to you. The information in the alert is of a general nature and it does not cover all changes resulting from the amendment of the VAT law. Before making any decision or action, as well as in case of any questions or concerns, please contact one of our tax advisors on +48222503100 (email:firstname.lastname@example.org).