Micro-tax Account Generator

Tax micro-account generator - generate your individual account number

From January 1, 2020, there have been revolutionary changes in the Polish tax system. The previous dozens of different bank accounts assigned to individual tax offices have been replaced by one, permanent and personalized account for each taxpayer. This is the so-calledmicro tax account(individual tax account). It is used to settle the most important tax liabilities towards the state. Our safe online tax micro-account generator allows you to quickly determine the correct account number based on your tax ID (PESEL or NIP) without the need to visit the tax office.

What is a tax microaccount and what is it used for?

A tax microaccount is an individual bank account through which each taxpayer (both an individual and a company) pays central taxes. Payments made to this account go directly to the Ministry of Finance, and the system automatically posts them to the account of the appropriate taxpayer. The micro-account is used only for payments (you will not receive tax overpayment refunds - these are still transferred to your private/corporate bank account registered with the tax office). The following payments are made to the individual tax account:

• PIT(personal income tax, including PIT-37, PIT-36, PIT-28, PIT-36L, as well as tax advances collected by employers),
• CIT(corporate income tax regarding limited liability companies, joint stock shares, etc.),
• VAT(tax on goods and services, including VAT-7, VAT-EU declarations, etc.).

How does the microinvoice generator work? Construction and structure of the IBAN number

Each tax micro-account consists of 26 digits (in accordance with the Polish NRB format standard). Its structure is not random and contains encoded taxpayer data:

Account number format:XX 1010 1013 0000 0000 Y ZZZZ ZZZZ ZZZ

Individual parts of the number mean:

• XX– two control digits (calculated mathematically based on the remaining digits to prevent mistakes when entering the transfer),
• 1010 1013– permanent identification number of the National Bank of Poland (NBP), which handles the accounts of the Ministry of Finance,
• 0000 0000– permanent supplementary digits,
• Y– identification number type identifier. It takes the value1(if the identifier is NIP) or the value2(if the identifier is PESEL),
• ZZZZ ZZZZ ZZZ– your PESEL number (11 digits) or NIP (10 digits). In the case of a Tax Identification Number, the last missing position at the end is padded with a zero (0) to maintain the standard length of 26 digits.

PESEL or NIP – which identifier should be used to generate an account?

The choice of tax ID on the basis of which you will generate a micro-invoice depends on your legal and professional situation:

• Select PESEL, if you are a natural person who does not run a business, you are not a registered VAT payer and you do not pay social security or health insurance contributions for employees (i.e. you are a classic full-time employee, contractor, retiree, etc.).
• Select NIPif you run a sole proprietorship (JDG), represent a commercial company, association or other organization, are a registered VAT payer, or employ employees and pay income tax advances on their behalf.

Table: Where to pay particular types of taxes?

Not all stamp duties are transferred to a tax microaccount. The table below shows a clear division into taxes supported by a micro-account and those that still require traditional transfers to the acco