Micro-account – an individual tax account or new rules for settling tax liabilities
Pursuant to the Act of July 4, 2019 amending the Act on tax on goods and services and some other acts (Journal of Laws, item 1520), Art. 61b of the Tax Code came into force on 1 January 2020, according to which payment of tax liabilities will now only be possible by means of a tax micro-account.
What is the tax micro-account?
A tax micro-account is an individual tax account used for tax duties under PIT, CIT, VAT and non-tax state-budget liabilities (e.g. default interest on tax arrears in PIT, CIT, VAT, as well as costs of reminders). Importantly, it can only be used to pay specific types of taxes. Therefore, the payment of such taxes as excise duty, inheritance and gift tax, tax on civil-law transactions as well as refunds of overpayments of taxes will still be made on the existing terms.
How and when to generate a micro-account?
A micro-account can be generated free of charge by all taxpayers and remitters having a tax identification number, PESEL or NIP, at any time during the year, using a 24-hour generator available on the tax portal of the Ministry of Finance or at any tax office. When generating a micro-account, individuals who do not conduct
a business activity or are not registered VAT payers need to provide their PESEL number. Other entities are required to provide their NIP number. The situation becomes somewhat more complicated when you don’t have a PESEL number or NIP number. In such circumstances, generating of a micro-account becomes impossible and the payment must be made into the account of the relevant tax office, with an ID document, e.g. passport or ID card, number provided in the transfer - so that the payment can be properly settled. In order to avoid fraud, make sure that when generating a micro-account, you use the correct website, as well as that the number you have generated consists of 26 digits.
It should also be pointed out that according to the new law, in the event of overdue tax liabilities, i.e. whose due date has expired, the payments made are first counted towards the oldest arrears in the tax indicated by the payer. Alternatively, if you do not indicate which tax is being paid, or you do not have any arrears in the indicated tax – the payment will be made towards the oldest among all tax arrears.
It is indisputable that the individual tax account will prove significant assistance for taxpayers who would like to settle their PIT, CIT and VAT liabilities with the tax office. From now on, it will not be necessary to check the current bank accounts of tax offices, even in the event of a change of residence or one’s registered office, and the number of transfers into wrong accounts will be reduced.
It can only be hoped that with time, micro-account functionalities will be expanded to include all taxes.
Natalia Szymocha, Tax Consultant, ATA Tax Sp. z o.o.
Interested in the subject?