The crypto-asset market in Poland is in the next stage of regulatory alignment with international standards and European Union regulations. On February 10, 2026, the Sejm's Public Finance Committee adopted a package of amendments to the government's draft amendment to the Act on the Exchange of Tax Information with Other Countries and to selected tax laws. The draft has been forwarded to the Sejm for further legislative work.
The proposed changes primarily aim to introduce reporting obligations for entities providing services related to cryptoassets and to standardize the legal terminology used. The amendment is part of the implementation of solutions arising from EU regulations, including the MiCA regulation and the principles of automatic exchange of tax information.
Under the bill, cryptoasset service providers will be required to identify their clients and verify their data, particularly their identity and tax residency. These entities will be required to submit information about user transactions to the Head of the National Revenue Administration.
Reporting should include in particular:
- exchanging cryptoassets for traditional currencies and vice versa,
- transactions between different cryptoassets,
- crypto-asset transfers, including payments for goods and services.
The draft regulation encompasses a broad range of entities. Reporting obligations will apply not only to companies operating within the European Union, but also to non-EU operators providing services to residents of member states. In such cases, registration in an EU country will be required.
The amendment also provides for provisions on the automatic exchange of information regarding the so-called global minimum tax. These regulations are intended to ensure that large corporate groups are subject to an effective income tax rate of at least 15%.
The bill is currently in the parliamentary process and its final form may change. However, businesses operating in the crypto-asset market should prepare for increased reporting obligations, particularly in the areas of compliance procedures, tax reporting, and customer identification.
The planned regulations are part of a broader trend of strengthening the transparency of the digital asset market and tightening tax systems at the international level.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of February 12, 2026.
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