Tax micro-account from the 1st of January 2020 – what should you know?
From January 1, 2020, an important change has entered into force, concerning over 25 million Polish taxpayers. It is about the accounts to which PIT, CIT and VAT taxes will be paid. From the new year, we will pay taxes to special micro accounts, and not to bank accounts of tax offices, as before.
Micro - tax accounts are individual accounts assigned to each, to which taxes will be paid. The system will be launched after January 1, 2020 and will cover PIT, CIT and VAT payments.
The current bank accounts were active until December 31, 2019
After January 1, 2020, the originator's bank should not execute such a transfer. Although the case concerns over 25 million people, at the moment the own account has generated just over 220,000. Poles.
PIT, CIT and VAT to micro-accounts
The fact that the changes will apply from the new year does not mean that each taxpayer has to generate his own micro-account by December 31st. This can only be done when we have to pay the tax. The Ministry of Finance expects mass use of micro-accounts after February 15, 2020, when PIT settlements for 2019 will start.
Importantly, the micro - tax bill is only for deposits. Returns will be made according to the current rules.
How to create a tax micro-account?
Generating an account is not difficult and it is completely free - you can do it, among others via the Internet, using a special generator. You have to go to the website of the Ministry of Finance, enter your PESEL or NIP number and click "generate". The micro-account number will be generated immediately and will consist of 26 characters. You can also obtain a micro - tax account number at any tax office. Generating the number is not possible via SMS or e-mail.
It is worth remembering that the micro-account number will always be the same, even if we change the address of residence, the jurisdiction of the tax office or the surname. Currently, with the change of place of residence, the taxpayer has to pay taxes to another tax office.
Who will be covered by micro-account payments?
An individual micro - tax account will be assigned to each person with a NIP or PESEL number. This includes both business and non-business taxpayers. We will pay the following taxes on micro-bills:
- PIT (including PIT-36, PIT-36L, PIT-37 and PIT-38);
- VAT (including VAT-7, VAT-7K and VAT-8);
- CIT (including CIT-8, CIT-14).
In the case of VAT, however, there will be some exceptions for the time being, for example, import VAT will be paid as it is now. Also the so-called PCC, i.e. tax on civil law transactions, will be paid according to the current rules, i.e. to the relevant accounts of tax offices. In the event of a mistake and sending a fee, e.g. for a PCC to a micro-account, the recovery of the money will be possible and will take place under the same procedures as now.
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