Paying tax in Poland

Since 1 January 2020, PIT, CIT and VAT payments must be made to your individual tax micro-account. The number is permanent — generate it once and use it for all PIT, CIT and VAT payments.

How to generate the number?

1. Go to the Tax micro-account generator at podatki.gov.pl
2. Enter your PESEL (individuals without a business) or NIP (entrepreneurs)
3. Click Generate — the number will appear on screen

Account number format

The micro-account has the format: PL XX 1010 0071 22 YYYYYYYYYY ZZZZZZZZZZ, where:

• XX — check digit
• YYYYYYYYYY — PESEL (padded with zeros to 10 digits) or NIP

Important

• The number is permanent — it does not change, no renewal needed
• It is used for PIT, CIT and VAT payments (not for PCC or local taxes)
• You do not need an account on podatki.gov.pl to generate it

The amount of PIT to pay depends on whether you are paying the annual tax (after filing your return) or monthly/quarterly advance instalments (during the year).

Annual tax (after filing a PIT return)

After filing your PIT-37, PIT-36, PIT-36L, PIT-28 or PIT-38 return you will know whether you have an underpayment (you must pay the difference) or an overpayment (you will receive a refund). The underpayment amount is shown in the return — that is what you must pay.

Advance PIT instalments (business activity)

If you run a business, you pay advance tax instalments:

• Monthly — by the 20th day of the month following the month concerned
• Quarterly — by the 20th day of the month following the quarter
• Simplified — a fixed monthly amount calculated on the basis of the previous year's return

You calculate the instalment yourself on the basis of the revenue/expense ledger (KPiR) or income register, or use an accounting programme.

Annual deadline

Underpayment from the annual return is paid by 30 April of the year following the tax year.

The amount of VAT to pay is derived from the VAT-7 declaration (monthly settlement) or VAT-7K (quarterly settlement).

How to calculate?

Output VAT (on sales) − Input VAT (on purchases) = amount to pay (or excess to carry forward/refund).

JPK_V7 file

Since October 2020, the VAT declaration is submitted as a JPK_V7M (monthly) or JPK_V7K (quarterly) file. The file contains both the declaratory and the register part.

Deadlines

• VAT-7 (monthly) — declaration and payment by the 25th day of the month following the settlement month
• VAT-7K (quarterly) — declaration and payment by the 25th day of the month following the quarter

Who can settle VAT quarterly?

Small taxpayers (turnover up to EUR 2 million per year) who have been registered as active VAT taxpayers for at least 12 months.

VAT refund

If input VAT exceeds output VAT, you may:

• Carry the excess forward to the next period
• Request a refund to your bank account (standard: 60 days, expedited: 25 days)

Civil-law transaction tax (PCC) is payable when you conclude certain agreements, most commonly:

PCC rates

When do you not pay PCC?

• Buying from a company (VAT-taxable transaction) — e.g. a new flat from a developer
• Buying your first flat on the secondary market (exempt since 31.08.2023)
• Loan from close family up to PLN 36,120 (if reported to the tax office)
• Transactions up to PLN 1,000 (value-based exemption)

Form PCC-3

You calculate the tax yourself, fill in form PCC-3 and pay — all within 14 days of signing the agreement.

You can file PCC-3:

• Online via e-Deklaracje at podatki.gov.pl
• On paper at the tax office with jurisdiction over your place of residence

Local taxes (property tax, agricultural tax, forestry tax, transport tax) and inheritance and gift tax are not paid to the tax micro-account. Each has a separate account.

Property tax, agricultural tax, forestry tax

Paid to the account of the municipality (gmina) with jurisdiction over the location of the property. You can find the account number:

• In the tax decision sent by the municipality
• On the municipality's website
• By calling the municipal office

Inheritance and gift tax

Paid to the account of the tax office with jurisdiction over your place of residence. You can find the account number:

• On the tax office website
• In the decision issued by the tax office

Transport tax

Paid to the account of the municipality with jurisdiction over your place of residence/registered office.

Important

Do not use the tax micro-account for local tax payments — the micro-account is only for PIT, CIT and VAT.

You can pay your tax in several ways:

Bank transfer (most common)

Log in to your online banking and make a transfer to:

• Tax micro-account — for PIT and VAT
• Municipality/tax office account — for local taxes and PCC

What to enter in the transfer description?

In the transfer description enter:

• Form type — e.g. PIT-37, VAT-7, PCC-3
• Period — the year or month/quarter concerned (e.g. R:2025 for annual, M:03/2026 for monthly)
• Identifier — PESEL or NIP

Example: PIT-37 R:2025 PESEL:12345678901

Other payment methods

• Bank branch/post office transfer — complete a payment slip
• e-Tax Office — at podatki.gov.pl you can pay PIT/VAT online (redirect to online banking)
• Debit card — at the e-Tax Office at podatki.gov.pl
• Cash at the tax office cashier — if the office has a cashier (not all do)

Confirmation

Keep the payment confirmation — it is proof of timely payment in the event of a dispute with the tax authority.

After making the transfer, confirm that the payment arrived and was correctly credited.

e-Tax Office

The easiest way is to check at the e-Tax Office at podatki.gov.pl:

1. Log in via Login.gov.pl
2. Go to the Payments or Settlements section
3. Check that the payment is visible and correctly allocated

Bank confirmation

Keep the payment confirmation (PDF or printout) as proof of payment. It is useful in case of:

• Delayed crediting
• A complaint to the tax office
• A tax audit

Crediting time

• Domestic transfers: usually the same or the next business day
• Cash/postal payments: up to several business days

If the payment has not been credited

• Check that you entered the correct account number (micro-account or municipality account)
• Contact the tax office or municipality
• KAS helpline: 801 055 055 or 22 330 03 30

If you did not pay your tax on time, settle the arrears as quickly as possible — the sooner you pay, the less interest you accrue.

Interest on arrears

Interest is charged from the day after the payment deadline to the day of payment. The interest rate is 200% of the NBP Lombard rate (updated periodically — check the Ministry of Finance website).

No interest is charged if the amount does not exceed PLN 8.70 (three times the registered letter fee).

Interest calculator

An interest calculator is available at podatki.gov.pl — enter the arrears amount, payment deadline and payment date, and it will calculate the interest.

Voluntary disclosure (czynny żal)

If you were late filing a declaration or making a payment, you may submit a voluntary disclosure — a written notification of the offence (Art. 16 of the Fiscal Penal Code). Conditions:

• Submit it before the tax authority discovers the lapse itself
• Settle the arrears together with interest
• Describe the circumstances

A voluntary disclosure can be submitted electronically via the e-Tax Office.

Instalment request

If you cannot pay in one lump sum, apply for:

• Instalment payment — the tax office may spread the arrears over up to 36 instalments
• Deferral — postponement of the payment date
• Write-off — in exceptional circumstances (important taxpayer interest)