Since 1 January 2020, both natural persons and legal entities in Poland settle their main tax liabilities through one individual bank account, commonly called the micro-account (mikrorachunek podatkowy). Six years on, the mechanism is still in place and largely unchanged. Here’s what it covers, how to obtain your number, and one point that trips up a lot of newcomers: it has nothing to do with ZUS.

What is the individual tax account

The official Polish name is “Indywidualny rachunek podatkowy”, though you’ll also see the term “mikrorachunek podatkowy” (“micro-account”) used interchangeably, including on English-language sites.

The system replaced dozens of separate bank accounts that each of Poland’s roughly 400 tax offices (Urząd Skarbowy) used to maintain for different taxes. Before 2020, if you moved to a different voivodeship or even just a different gmina, your assigned tax office, and its account numbers, would change along with it, making mistakes easy.

Since 1 January 2020, all those old, tax-specific account numbers ceased to be active. You cannot use them anymore, regardless of which tax year the underlying liability relates to.

Which taxes does it cover

The individual tax account is used to settle:

  • PIT: personal income tax;
  • CIT: corporate income tax;
  • VAT: value-added tax;
  • the Civil Law Activities Tax (PCC) and a number of other tax and non-tax liabilities owed to the state budget.
Since 1 October 2025, the list of payments accepted on the micro-account has grown to include new international “top-up” taxes introduced under the Pillar Two reform (global, domestic, and undertaxed-profits top-up tax).

How to obtain your account number

You have to generate the number yourself: the tax office won’t do it for you automatically. It’s a quick, free process:

  • use the official generator at podatki.gov.pl; or
  • request it in person at any tax office (Urząd Skarbowy).

You’ll need to provide your tax identification number, which is:

  • your PESEL number, if you’re an individual who doesn’t run a business, isn’t a VAT payer, and doesn’t pay contributions on someone else’s behalf; or
  • your NIP number, if you run a business (a sole trader or a company), are a registered VAT payer, or are a payer of contributions for other people. Foreigners who cannot obtain a PESEL number can also use their NIP.

Does it ever expire

No. The number is generated once and remains valid for life, literally, for individuals, and for as long as a company or sole-trader business exists. It stays the same if you change your address of residence or move your company’s registered seat.

The micro-account is not a ZUS account

This is the most important thing to get right: the individual tax micro-account is only for tax payments handled by the tax office (PIT, CIT, VAT, PCC, etc.). It is completely separate from the ZUS contribution account number (NRS, numer rachunku składkowego), which is used to pay social security and health insurance contributions and is administered by ZUS, not by the tax office.

You can look up your own NRS through your ZUS online account (PUE ZUS/mZUS) or via the eskladka.pl portal, using your NIP or REGON. If you send a ZUS contribution to your tax micro-account (or the other way around), the payment won’t be recognised for its intended purpose, and you’ll need to sort it out directly with the relevant institution.

Tax refunds still work the old way

The new system did not change the rules on tax refunds. Any overpayment is still returned to the bank account you specify on your tax return (PIT-37 or PIT-36), not to the micro-account itself.

If it’s your first time filing, or you want to update your refund account details, submit form ZAP-3 along with your standard return to notify the office.

FAQ

Can I use my tax micro-account to pay ZUS contributions? No. They’re two entirely separate systems run by different institutions: your tax micro-account only covers PIT/CIT/VAT/PCC and similar liabilities, while ZUS contributions go to a separate contribution account number (NRS).

Do I need to renew or update my micro-account number periodically? No, once generated, it’s valid for life (or for the lifetime of your company), regardless of address changes.

Is there a fee for generating the number? No. Both the online generator and requesting it in person at a tax office are free.

Bibliography and legal basis

  • Act of 29 August 1997: Tax Ordinance (Ordynacja podatkowa), as amended, introducing the individual tax micro-account from 1 January 2020.
  • podatki.gov.pl: the Ministry of Finance’s official micro-account generator.
  • eskladka.pl / PUE ZUS: for checking your ZUS contribution account number (NRS).
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Author: MojaFirma team.

This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific contract and individual circumstances. If something about your own situation isn’t quite clear, feel free to book a free consultation with our team.