Starting from January 1st, 2020 for the payments of personal income tax (PIT), company income tax (CIT) and value added tax (VAT) individual tax accounts are used. I prepared a short summary on the changes based on the communication shared on the official site of the Ministry of Finance.
What is the individual tax account?
This is an individual (bank)account that serves for payment on PIT, CIT and VAT since January 1st, 2020. The individual taxpayers and employers have to use this account to pay their taxes.
This account serves only for the purpose of payments. The “owner” has no access to manage the account, The tax refunds are working the same way as before e.g. by bank transfer to your chequing account,
How do I get to know the number of my account?
By using the only official account number generating site here or you can request it in every tax offices.
What do I need to get this number?
Your tax identification number, which you are using to clear your taxes with the authorities.
- PESEL in case of natural persons
- if you are not an entrepreneur
- or not subject to VAT
- NIP in case
- you are an entrepreneur or subject to VAT
- you are obligated to pay tax, social security and/or healthcare contribution for others.
On the website linked choose either PESEL or NIP and click on the “Generuj” button.
I am not sure…
A few accountant colleagues got embarrassed by reading the instructions in their mothertoung, therefore i am sharing with you the therir frequently asked questions and the answers they received,
- What if I have established sole entrepreneurship, but I am not subject to VAT? Which identification to use?
- NIP – In case of entrepreneurd NIP only.
- I have an ltd, (sp. z o.o.) which Identification to use?
- To pay your CIT and VAT use the NIP id of the company. After the tax liabilities from the salary received as a natural person, you are paying to the account generated with your PESEL number,
- I don’t have PESEL
- If you are not “resident” taxpayer, you can request NIP as an entrepreneur.
- In case of every employment contracts and alike, to request PESEL is a must.
- In case you do any individual economic activity as a natural person or you are owner/shareholder in any entreprise, to obtain PESEL is a must.
To obtain PESEL nowadays takes approximately 10 minutes in the city hall. If you need one, the sooner the better!
- What happens if I pay tax to the account of the tax office the way I used to do it in 2019?
- The PIT, CIT and VAT accounts of the tax offices were active until December 31st, 2019. The payments must be sent via the individual tax accounts,
- Does this change affect other kind of taxes?
- For the purpose of other taxes the accounts of the tax offices remain the same. The list of accounts used from January 1st, 2020 can be downloaded from this site,
Would somebody do it for me? Do I pay for it?
Using the online generator is easy. The Ministry of Finance requests everybody to use this source only.
Some entrepreneur would charge you 5-20 zł for generating this number for you. (In our professional environment we made fun of those colleagues.)
Do not pay for it!
The benefit from the solution
- Easy and comfortable way to pay the personal income tax, corporate income tax and value added tax via a single and private tax account. There is no need to choose the adequate account numbers from a list each time
- The account number can be checked quickly, easily, from everywhere and anytime
- If you move or change headquarter address the account remains the same
- The possibility of mistaking among lots of account numbers is minimized
- The administration of PIT, CIT and VAT payments become quicker. Issuing the certificate of zero tax-liability (ZAS-W) will take less time.
