Automatic Exchange of Information on Crypto-Assets and Top-Up Tax
The Act introduces an obligation for reporting crypto-asset service providers to collect and automatically exchange information on crypto-asset users. The new regulations also cover the exchange of information regarding the top-up taxation of international and domestic groups, aligning Polish law with EU directives.
Key points
Reporting crypto-asset service providers will be required to submit information on users and transaction values to the Head of the National Revenue Administration.
Crypto-asset users must submit a tax residence declaration; failure to do so results in being blocked from performing transactions after a specified deadline.
Legal frameworks have been introduced for the automatic exchange of information on the top-up taxation of constituent entities of international and domestic groups.
95%
VOTING RESULTS
2026-02-13
For
403
Against
20
Abstain
0
Status:
Enacted
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