Tax microaccount in 2024 expanded by new payments 

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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