From 1 January 2020, all PIT, CIT and VAT liabilities should be paid into an individual tax micro account.

Taxes other than PIT, CIT and VAT should be paid under the existing rules, i.e. to individual bank accounts of tax offices.

The micro account number can be generated on www.podatki.gov.pl, by providing a PESEL number (natural persons not conducting business activities and entities not registered as VAT taxpayers) or NIP number (those conducting business activities or being active VAT taxpayers).