Individual tax microaccount — how to set up and when to use

Individual Polish tax microaccount — how to generate, which taxes you pay there and what about wrong transfers.

The microaccount is an individual bank number for PIT, CIT, VAT, non-tax budget receivables and fines. No separate transfers to different offices.

How to set up

Go to podatki.gov.pl → Microaccount generator. Enter NIP (company) or PESEL (individual). The number is generated instantly and is permanent.

What you pay

To microaccount: PIT, CIT, VAT, non-tax budget receivables, fiscal fines. NOT to microaccount: ZUS, civil-law transaction tax (PCC) — that has a separate office account.

Wrong transfer

If paid to the wrong account — file an application to allocate the payment. Without it the office won't reallocate. Tax deadline is preserved only if it went to the proper microaccount.

The microaccount simplifies things — but mistakes happen. Danexis tracks transfers and identifiers.