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On 1 January 2020, an important change affecting more than 25 million Polish taxpayers came into force. It concerns the accounts to which PIT, CIT and VAT will be paid. From the new year, we will pay these taxes into special individual tax accounts rather than tax offices’ bank accounts as before. Individual tax accounts are assigned
Individual tax accounts are individual accounts assigned to everyone for tax payments. The system starts after 1 January 2020 and covers PIT, CIT and VAT payments.
The bank accounts currently in use remained active until 31 December 2019.
After 1 January 2020, the sender’s bank should not execute a transfer to such an account. Although the change affects over 25 million people, only a little more than 220,000 Poles have generated their own account so far.
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PIT, CIT and VAT into individual tax accounts
The changes taking effect in the new year do not mean that every taxpayer has to generate their own account by 31 December. You can do it only when you need to pay tax. The Ministry of Finance expects widespread use of these accounts after 15 February 2020, when settlement of PIT for 2019 begins.
Importantly, the individual tax account is only for payments. Refunds will continue under the existing rules.
How do you create an individual tax account?
Generating the number is straightforward and completely free, for example using an online generator. Go to the Ministry of Finance website, enter your PESEL or NIP and click “Generate”. The 26-character account number is produced immediately. You can also obtain it at any tax office. It cannot be generated by SMS or email.
Remember that your individual tax account number never changes, even if your home address, competent tax office or surname changes. At present, a taxpayer who moves must pay taxes to a different tax office.
Who will make payments into individual tax accounts?
An individual tax account will be assigned to everyone with a NIP or PESEL. This includes both taxpayers who run a business and those who do not. The following taxes will be paid into these accounts:
- PIT (including PIT-36, PIT-36L, PIT-37 and PIT-38);
- VAT (including VAT-7, VAT-7K and VAT-8);
- CIT (including CIT-8 and CIT-14).
For VAT, however, there will initially be exceptions: import VAT, for example, will be paid as before. The so-called PCC tax on civil-law transactions will likewise be paid under the existing rules into the relevant tax-office accounts. If a payment, for example PCC, is mistakenly sent to an individual tax account, a refund will be possible under the same procedures as today.
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