On 13 February 2026, an act implementing the EU DAC8 Directive and the international Crypto-Asset Reporting Framework (CARF) was adopted. These regulations introduce automatic reporting of crypto-asset transactions to the Polish tax authorities. The changes will also affect individuals investing in cryptocurrencies.
The Act enters into force on 18 March 2026.
From when will individuals’ transactions be reported?
This means that tax authorities will have access to detailed information about taxpayers’ transactions on cryptocurrency exchanges, including foreign exchanges.
Scope of the information to be reported
Reporting will cover both investors and users carrying out smaller-scale transactions.
Service providers will be required to verify the tax residency of their users.
Failure to submit the declaration will result in the blocking of the ability to perform transactions.
Organizing transaction data
As the data reported to the National Revenue Administration (KAS) will be detailed, individuals should ensure that they have:
Consistence between annual tax returns and the information reported by exchanges will be of key importance.
Preparation for the 2026 tax settlement
The first reporting will cover transactions carried out in 2026, therefore it is advisable to analyse the tax consequences of transactions in advance.
Consequences of non-compliance
The Act provides for a system of administrative and fiscal-penal sanctions for breaches of obligations, such as the lack of due diligence procedures or improper reporting by service providers. Indirectly, this may lead to:
The new regulations significantly increase the transparency of crypto-asset tax reporting. We offer comprehensive support in the tax reporting of crypto-asset transactions — from transaction analysis and asset classification, through verification of costs and calculation of income or losses, to the preparation of the tax return.
If necessary, we can also represent you in contact with tax authorities, including during tax audits.
For a deeper discussion on the above, please reach out to your Vialto Partners’ point of contact, or alternatively:
Jadwiga Chorązka
Partner
Joanna Narkiewicz-Tarłowska
Managing Director
Grzegorz Ogórek
Director
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