Tax Micro-Account – What You Should Know After the Changes in October 2025 - JWW Accounting office Poland, Wroclaw, Warsaw

Tax Micro-Account – What You Should Know After the Changes in October 2025

A tax micro-account is an individual account used for making payments of taxes and certain fees to the tax office. This solution is used by both taxpayers and payers (e.g., employers). As of October 2025, the list of liabilities that must be paid through the micro-account has been expanded.

What Is the Purpose of the Tax Micro-Account?

The tax micro-account is used exclusively for paying taxes.
It cannot be used to receive refunds – tax overpayments and refunds are transferred to the bank account reported to the tax office.

How to Check the Micro-Account Number

The micro-account number can be obtained in two ways:

By using the official generator available at podatki.gov.pl
At any tax office, after providing the required identification details.

To generate a micro-account number, you need to provide:

PESEL – if you are an individual who does not conduct business activity and is not a VAT taxpayer,
NIP – if you conduct business activity, are a VAT taxpayer, or a payer of taxes or social security (ZUS) contributions.

Important: The tax micro-account number is permanent – it does not change even if you change your address, tax office, or surname.

New Obligations from October 1, 2025

Starting October 1, 2025, the tax micro-account will also cover payments for:

VAT-KU – Value Added Tax – from deposits collected by entities introducing beverage packaging, when the packaging is not returned within the deposit system.

Equalization Taxes:

GLB-I1 – equalization tax resulting from the global equalization tax return,

GLB-D1 – equalization tax resulting from the domestic equalization tax return,

GLB-U1 – equalization tax on insufficiently taxed profits,

TWPOD – equalization tax resulting from payments made by an enforcement authority on behalf of a debtor subject to an enforcement title.

Legal Basis

Article 61b of the Tax Ordinance Act of August 29, 1997 (Journal of Laws of 2025, item 111, as amended)
Regulation of the Minister of Finance and Economy of September 25, 2025, on the types of taxes, fees, and non-tax budgetary receivables to be paid using the tax micro-account (Journal of Laws of 2025, item 1305)