Draft legislation - more taxes on micro-accounts from September

On 10 August 2022, a draft ordinance of the Minister of Finance on the types of taxes, fees or non-tax budgetary dues, the payment of which is made using a tax micro-account, was published on the pages of the State Legislation Centre. The new provisions are intended to make it easier for entities, especially micro-entrepreneurs and small and medium-sized companies, making payments to a tax micro-account to meet their tax obligations.

Tax microaccount - which new taxes?

The new Ministry of Finance ordinance is intended to replace the current ordinance of 6 April 2021. The new list of payments annexed to the proposed regulations expands the scope of payments made to the tax micro-account by:

1. New payments which are not included in the current ordinance and for which the technical and organisational prerequisites for making payments by means of a tax micro-account have been met:

• group of payments under the tax on the extraction of certain minerals (forms: KOP-MS, P-KOP/MS, KOP-RG and P-KOP/RG),
• fee for providing information to bailiffs (payment title: WRO).

Moreover, there will be an update of the descriptions for the following form/payment title symbols:

• CIT-8E - in accordance with the contents of the CIT-8E form version 2 in force for 2022;
• ALK-1 - a change in the description to specify the fees relating to alcoholic beverages in packages of up to 300 ml will dispel any doubt that the payment thereof is made using a micro-tax account;
• CUK-1 - a change in the description relating to the form symbol/payment title CUK-1 will clearly indicate that the payments of the foodstuff fee can be linked not only to the information submitted, but also to the decisions issued on the fee. Also, specifying the additional fee will ensure that there is no doubt that it is also made using a tax micro-account.

New legislation - from when?

The draft ordinance is to enter into force on September 2022, with the exception of the section on paying a tax on the extraction of certain minerals, which is expected to take effect from 1 January 2023.