Tax microaccount in 2024 expanded by new payments

Tax microaccount in 2024 expanded by new payments 

Tax microaccount in 2024 expanded by new payments
On 1 January 2024, the Regulation of the Minister of Finance on the types of taxes, fees or non-tax budgetary dues, the payment of which is made using a tax micro-account, is to come into force. What new payments will go to the microaccount? 

Tax microaccount - new payments in 2024

The tax microaccount is not new for taxpayers, the solution has been functioning since 1 January 2020 and is used for payments of various types of taxes. On 1 January 2024, the catalogue of receivables realised by means of the tax microaccount shall be expanded to include new payments resulting from the declarations/returns such as:


  • CIT-8FR - declaration on the amount of income (revenue) earned and tax due on the income of a family foundation;
  • PIT-PZ - obligation to pay lump sum tax on income of foreign natural persons transferring their place of residence to the territory of the Republic of Poland;
  • VAT-14 - obligation to pay tax on goods and services in the case of intra-Community acquisition of goods;
  • POG-4 and POG-5 - declaration for gambling tax and daily payments;
  • POG-P - declaration for gambling tax;
  • GHD-1 - information on surcharges in draw-based games, cash lotteries and telebingo. 

Tax microaccount 2024 - additional changes

Apart from the taxes described above, which from next year will be realised by means of a tax micro-account, the legislator has also provided for other changes in the regulation including:

  • adding symbols for payment forms/titles - "JPK_V7M" and "JPK_V7K";
  • updating descriptions of some payments - "CIT-NZ", "PIT-NZ" and "PIT-NZS";
  • rearranging in the appendix the different groups of payments - first the taxes are listed (groups I-VI), then the surcharge on draw-based games, cash lotteries and telebingo (VII) and the solidarity levy (VIII) and finally the fees (groups IX-XIII);
  • renumbering the payment items under corporate income tax, personal income tax and value added tax following addition of payments CIT-8FR, PIT-PZ, JPK_V7K and JPK_V7M.

The draft regulation is expected to enter into force on 1 January 2024 but is currently in public consultation.

Crowe tax advisory in Poland – practical support for companies  

Our corporate tax advisory services in Poland provide comprehensive and practical support including, among other things, ongoing tax management and assistance ensuring that tax security is maintained.


Tax advisory

Our expert

Agata Nie┼╝ychowska
Agata Nie┼╝ychowska
Tax Director