Individual bank accounts for taxes in Poland

From January 1, 2020 taxpayers will settle their tax obligations with the tax office through their own individual bank accounts. Firstly the solution will allow to make payments for VAT,CIT and PIT. In the future the accounts will be used for settlement of other taxes.

Today all tax offices have their own bank accounts, each of which has several account numbers that are dedicated to payments for specific taxes e.g. PIT, VAT. As from January 2020 an individual account will be assigned to each taxpayer as it has been already implemented for ZUS payments. The individual tax account number will be made available to taxpayers via the website of the Ministry of Finance, after providing the tax number or directly at the tax office. The number will include the tax number of the taxpayer and it will be used only to make payments and identify the entity that has paid the tax. Currently the taxpayers can indicate which tax obligations exactly they want to pay. After the change this possibility will be no longer available. The payments to this new bank account will cover first the tax arrears with the earliest payment date according to the type of tax indicated by the taxpayer. However, if there is no such indication, the payment will be offset against the arrears with the oldest payment date among all taxpayer’s arrears in different taxes.

From January 1, 2020 taxpayers will settle their tax obligations with the tax office through their own individual bank accounts. Firstly the solution will allow to make payments for VAT,CIT and PIT. In the future the accounts will be used for settlement of other taxes.

Today all tax offices have their own bank accounts, each of which has several account numbers that are dedicated to payments for specific taxes e.g. PIT, VAT. The individual tax account number will be made available to taxpayers via the website of the Ministry of Finance, after providing the tax number or directly at the tax office. The number will include the tax number of the taxpayer and it will be used only to make payments and identify the entity that has paid the tax. Currently the taxpayers can indicate which tax obligations exactly they want to pay. After the change this possibility will be no longer available. The payments to this new bank account will cover first the tax arrears with the earliest payment date according to the type of tax indicated by the taxpayer. However, if there is no such indication, the payment will be offset against the arrears with the oldest payment date among all taxpayer’s arrears in different taxes