Only last year we informed you about Poland's implementation of the EU DAC7 directive imposing reporting obligations on e-commerce platforms ( Mandatory Reporting for E-commerce ), and already this year the Council of Ministers adopted a draft act implementing the DAC8 and DAC9 directives into the Polish legal system.
DAC9 is closely linked to the GLoBE directive (equalisation tax) and allows international capital groups to file declarations only in one EU Member State, which should be assessed positively.
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DAC8, however, imposes new obligations on cryptocurrency businesses and enables even greater market surveillance by tax authorities. It obliges cryptoasset service providers to report cryptocurrency transactions conducted by users. Reports will include a user's transactions, broken down by the type of cryptoasset they transacted. The proposed regulations will apply only to assets that can be used for payment and investment purposes.
According to the legislator, the reason for introducing the regulation is a significant increase in market capitalization, which requires "ensuring tax transparency and fairness in taxation." Using cryptoassets allows financial institutions such as banks to be bypassed through the use of distributed ledger technology (DLT) (including blockchain). The elimination of intermediaries disrupts the existing system for exchanging financial information for tax purposes, thus justifying tightening the regulations regarding the exchange of tax information.
In practice, the implementation of the proposed regulations will allow tax authorities to obtain information about taxable cryptocurrency transactions. While the tax office is unlikely to remind us to file a tax return detailing the costs incurred, in the case of cryptocurrency sales, failure to file a tax return may raise the tax authorities' concerns.
If the new regulations are adopted, they will enter into force within 14 days of their publication. However, according to the DAC8 directive, the deadline for transposition into the national legal systems of the member states expires on December 31, 2025. However, given that the draft law still needs to be approved by the Sejm, Senate, and President, its adoption by the end of this year is not possible. However, it can be expected to be discussed by Parliament early next year.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of December 22, 2025.
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