As of 1 January 2020 in Poland a new individual tax account came into existence called “micro-account” which will be used to settle the tax liabilities from PIT (Personal Income Tax), CIT (Corporate Income Tax) and VAT. Each individual with NIP or PESEL number needs to make the payment resulting from PIT, CIT, and VAT into their micro account. Each micro account will consist of a relevant tax number for an individual. Each taxpayer or tax remitter will need to obtain a relevant tax micro account using a generator online or directly receive from any tax office. The micro account number needs to be generated on their own.
Source: globalvatcompliance.com
