Since 1 January 2020, every Polish taxpayer settles their main taxes through a single individual bank account: the tax micro-account (mikrorachunek podatkowy). Here’s exactly what it’s for, how to get your number, and why you should never confuse it with your ZUS contribution account.

Why the micro-account exists

Before 2020, each of Poland’s nearly 400 tax offices (Urząd Skarbowy) had its own separate bank accounts for collecting different taxes: PIT, CIT, PCC, and so on. If a taxpayer moved to a different address, their assigned tax office would change too, along with the account details needed to pay taxes, making mistakes easy to make.

Since 1 January 2020, this system has been replaced by a single individual micro-account, tied to a specific taxpayer’s NIP or PESEL number. The number is issued once and remains valid for life: literally for individuals, and until liquidation for companies/sole traders. It doesn’t change if you move house or your local tax office changes.

Which taxes use the micro-account

The micro-account is used to pay:

  • 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 catalogue of payments accepted on the micro-account has expanded to include new “top-up” taxes (global, domestic, and undertaxed-profits top-up tax), tied to the international Pillar Two tax reform.

How to get your number

There are two ways to find out your micro-account number:

1. The online generator at the official podatki.gov.pl portal, a free service run by the Ministry of Finance. You’ll need to enter:
– your PESEL number, if you’re an individual who doesn’t run a business, isn’t a VAT payer, and doesn’t pay ZUS/NFZ contributions on someone else’s behalf;
– your NIP number, if you run a sole-trader business (działalność gospodarcza), are registered as a VAT payer, or pay contributions on behalf of other people (e.g., as an employer).
2. In person at any tax office, if you’d rather not use the online tool.

Using the individual micro-account to pay PIT, CIT, and VAT has been mandatory since 1 January 2020.

Micro-account vs. ZUS: a key distinction

A common mistake among newcomers is trying to pay ZUS contributions to the tax micro-account. These are two entirely separate, unrelated accounts:

  • the tax micro-account (mikrorachunek podatkowy): for taxes only (PIT, CIT, VAT, etc.), run by the tax office (US);
  • the ZUS contribution account number (NRS: numer rachunku składkowego): a separate individual number for paying social security and health insurance contributions, managed by ZUS itself, not the tax office. You can find your NRS through your ZUS online account (PUE ZUS/mZUS) or via the eskladka.pl portal, using your NIP or REGON.

Sending a ZUS contribution to the tax micro-account (or vice versa) means the payment won’t be credited where it’s supposed to go, and you’ll have to sort it out with the relevant institution.

Tax refunds and updating your details

Introducing the micro-account didn’t change how tax overpayments are refunded: if your annual PIT return shows the state owes you money, it will be paid to the bank account you specified in the return itself (PIT-37, PIT-36, etc.), not to the micro-account.

If you’re filing a return for the first time, or want to add or change your refund account, submit form ZAP-3 along with your standard return.

The Ministry of Finance doesn’t send paper letters reminding you to look up your micro-account (unlike ZUS’s practice). You need to get this information yourself, via the generator on podatki.gov.pl.

FAQ

Can I pay a ZUS contribution to my tax micro-account? No. These are two independent accounts run by different institutions: the micro-account only handles tax liabilities (PIT/CIT/VAT), while ZUS contributions are paid to a separate contribution account number (NRS).

Will my micro-account number change if I move to a different city? No, the number stays the same for life, regardless of a change of address or a change in your local tax office.

Do I have to pay a fee to get my micro-account number? No, the generator at podatki.gov.pl is free, as is obtaining the number in person at a tax office.

Bibliography and legal basis

  • Act of 29 August 1997: Tax Ordinance (Ordynacja podatkowa), as amended, including the introduction of the mikrorachunek podatkowy 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.
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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.