PCC: where to check the account for paying the tax

According to the Ministry of Finance, PCC (tax on civil-law transactions) must be paid into tax offices’ tax accounts, not into a tax microaccount. The Ministry states this on its tax microaccount page, in the section about taxes not paid using a microaccount.

This guide covers only where to check the account number. It does not determine whether you are required to pay PCC or which tax office is competent in your case. It also does not cover PCC on the sale of a business or choosing NIP or PESEL for a tax microaccount.

Where to find the account number

The Ministry points to the list of bank account numbers of tax offices of the National Revenue Administration (KAS), described in the source as effective from 1 January 2024. You can find a reference to that list on the Ministry’s page.

According to the Ministry, the list contains detailed explanatory notes on which account to use for individual taxes and fees. When checking the account for PCC, consult the list together with its explanatory notes. We do not provide an account number to copy here.

Optional checklist

To organise your search, you can:

• check that the account you are looking for is specifically for PCC;
• locate the referenced list of KAS accounts on the Ministry’s page;
• read the list’s explanatory notes about allocating individual taxes and fees to accounts.

This is an organisational recommendation, not an additional legal obligation. Its scope is limited to checking the source of the account number—not assessing the taxation of a particular transaction.