The amended tax ordinance 2020

January 1, 2020 the amended tax ordinance introduced by the Act of July 4, 2019 on the amendment of the VAT Act, in accordance with the amendment, each taxpayer and payer will have an individual tax account. The invoice will be used to pay VAT, PIT and CIT.

The individual account number can be obtained from the tax office or on the website of the Ministry of Finance. For people who do not run a business it is a PESEL number, and for people who run a business it will be a NIP number.

The tax identifier, as well as the accounting unit of the bank’s organizational unit and the checksum will be part of the structure of the individual tax account, thus enabling the unequivocal determination of the payer or taxpayer.

Tax returns and overpayments made by bank transfer will, as they do now, go to the bank account you have reported