During our practice we have served versatile consulting to foundations, public funds, corporations and individual investors.
During our practice we have served versatile consulting to foundations, public funds, corporations and individual investors.
From January 1, 2020 in Poland the procedure of payment of PIT, CIT, VAT taxes is changed. The tax liabilities are paid on the previous accounts, which are published at the website of any tax office, only until December 31, 2019.
A micro account appeared for the convenience of the taxpayer, individual or corporate, for which a legal or natural person will pay all three taxes. Unlike previous tax accounts, which may differ due to the change of tax office (for example, when register address of the company is changing or a company exists with foreign capital), an individual micro account will be the only one in the entire territory of Poland and for all taxes above.
The obligation to use an individual micro accounts for taxation applies not only to legal entities, but also to everyone who pays PIT, CIT or VAT, whether they are entrepreneurs or employees on the contract.
To this end, the Ministry of Finance has launched a platform on which each taxpayer can receive an individual micro account - https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego. To get it, just type in the NIP number (company or entrepreneur) or PESEL (individuals).
Persons who do not have social security number PESEL will be able to pay taxes for special micro account, published on the website of the appropriate tax office or the announcement of the Ministry of Finance, specifying passport number or ID that identifies a taxpayer.
