Amended return for a period before 2020 — which account should you use to pay PIT or VAT?

An earlier liability period and the payment account

From 1 January 2020, PIT and VAT transfers must be directed to the tax micro-account even when the amount payable arises from an amended return for a period before 1 January 2020. This rule excludes the tax card scheme (karta podatkowa), VAT-14 and import VAT.

The Ministry of Finance’s questions and answers about the tax micro-account give this answer specifically for liabilities arising from amended returns for earlier years. An earlier liability period alone therefore does not mean reverting to the tax office’s former account for a PIT or VAT payment covered by this rule.

Exclusions: the tax card scheme, VAT-14 and import VAT

Do not apply the rule described above for directing payments to the tax micro-account to:

• the tax card scheme (karta podatkowa),
• VAT-14,
• import VAT.

According to the cited source, these payments remain subject to the previous arrangements. The rule described in this guide must not be extended to all taxes and fees.

What should you indicate in the payment reference?

When paying a liability arising from an amended tax return, indicate in the payment reference that the payment concerns such a liability. This is an instruction in the Ministry of Finance’s answer, not merely an organizational suggestion.

Optional checklist

To organize your information, you can check the following before making the transfer:

• Tax type: whether the payment concerns PIT or VAT and whether any exclusion applies: the tax card scheme, VAT-14 or import VAT.
• Period: the period to which the liability arising from the amended return relates.
• Connection between the payment and the amendment: whether the description of the planned payment matches the liability you intend to pay.

This checklist is solely an optional organizational recommendation, not an additional formal obligation. It does not replace the instruction to indicate in the payment reference that the payment concerns a liability arising from an amended tax return.

Scope of this guide

This text covers the payment account and indicating the connection between the payment and the amended return. It does not cover choosing between NIP and PESEL, transfers from a foreign bank or investigating a payment that is not visible. Nor does it assess whether an amendment is permissible or effective, or explain how to prepare and submit its documents.