Tax microaccount in 2024 expanded by new payments

Tax microaccount in 2024 expanded by new payments 

12/18/2023
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.

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