Transfer to a tax microaccount from a foreign bank: IBAN and SWIFT

Transfer to a tax microaccount from a foreign bank

When making a payment to a tax office from a foreign bank, enter SWIFT code NBPLPLPW if a BIC code is required. This is the condition stated in the answer on podatki.gov.pl concerning a foreign bank, not a rule requiring a BIC in every case.

The microaccount number and IBAN

According to the same answer, the tax microaccount number complies with the IBAN standard, meaning International Bank Account Number.

The source also states that the general rules for executing transfer orders (payments) from foreign banks remain unchanged.

When should you enter NBPLPLPW?

The rule applies to payments to a tax office from foreign banks: if a BIC is required, enter SWIFT code NBPLPLPW. The condition “if a BIC code is required” must not be omitted.

Optional preparation checklist

As an organizational measure, before ordering the transfer you can:

• have your own tax microaccount number ready;
• check your bank’s requirements for the transfer, particularly whether a BIC is required.

These are optional organizational recommendations, not additional legal obligations. If a BIC is required when making a payment to a tax office from a foreign bank, use the SWIFT code specified in the source: NBPLPLPW.

Source

Podatki.gov.pl — Tax microaccount: how to check the number and pay tax, the answer concerning payments from a foreign bank.

Frequently Asked Questions

Where can I safely obtain my tax microaccount number, and what should I check before making a transfer from a foreign bank?

Use the official Ministry of Finance tax microaccount generator, as directed on Podatki.gov.pl. Enter your own tax identifier correctly: you are responsible for generating the microaccount number correctly. Do not use other websites or account numbers sent by email or SMS, which may be attempts at fraud.

Before every use, check that the microaccount number has 26 characters, contains the sequence 10100071222 starting at position 3, and includes your correct PESEL or NIP. These checks concern the account number; they do not guarantee that the entire transfer is correct.

What should I do if my transfer has already been executed to a tax microaccount containing an incorrect taxpayer identifier and I discover the mistake?

If your transfer has been executed to a tax microaccount containing an incorrect taxpayer identifier and you discover the mistake and want to correct it, go in person to the competent tax office with confirmation of the transfer order. This is the procedure described on Podatki.gov.pl for this situation.