We would like to update you on the current status of the Bill on Amending the Goods and Services Tax Act and Certain Other Acts introducing the “Witraż” project. The project is meant to streamline settlements conducted by tax offices’ accounting units. The relevant amendments will enter into force on 1 January 2020.

The existing bank accounts of tax offices will be closed until 31 December 2019.

The closed bank accounts of tax offices will be replaced by a joint account. The joint account will be credited with tax and non-tax liabilities to the government. The joint account will be accompanied by:

• individual tax accounts (micro-accounts), to which taxpayers and tax withholders will be required to pay taxes and non-tax liabilities related to PIT, CIT and VAT, and
• micro-accounts of tax offices, which will be used to handle, among other things, payments of other taxes and liabilities made by entities without an individual tax account.

The number of an individual tax account will contain:

• taxpayer’s PESEL - in the case of natural persons,
• NIP - in the case of entities other than natural persons and tax offices,
• a six-digit office code - in the case of a tax office.

Numbers of micro-accounts will comply will the NRB standard.
The structure of an individual tax account number will be specified in the Tax Ordinance Act. The Ministry of Finance will indicate the numbers of micro-accounts of tax offices in an announcement on bank account numbers of tax offices.

Information about individual tax account numbers will be available on the website of the Ministry of Finance. It will also be available in tax offices subject to personal data protection regulations applying to natural persons under Article 87 of GDPR.

We are working on implementing the changes in our systems.

We will keep you informed of the status of work on introducing changes arising from the Act.