DAC8 Transposition in Poland: What Service Providers Must Know

Poland represents one of the largest crypto-asset markets in Central and Eastern Europe, with a growing number of CASPs and a substantial retail user base. DAC8 transposition will bring significant changes to the compliance landscape for service providers in this rapidly evolving market.

Poland's Crypto Market

Poland has emerged as a key market for crypto-assets in the CEE region. The country hosts several domestic crypto exchanges and is home to a vibrant blockchain development community. The relatively high levels of technical literacy among the Polish population have contributed to strong crypto adoption rates.

The Polish Financial Supervision Authority (Komisja Nadzoru Finansowego — KNF) oversees CASPs under the national AML framework. CASPs operating in Poland must be registered in the national register of virtual currency activities maintained by the Tax Administration Chamber (Izba Administracji Skarbowej).

Tax Treatment

Poland introduced a specific tax regime for crypto-assets in 2019. Under the current framework, gains from crypto-asset disposals by individuals are taxed at a flat rate of 19% as capital gains. Crypto-to-crypto exchanges are not treated as taxable events — only conversions to fiat currency or payments for goods and services trigger taxation.

This treatment simplifies reporting to some extent but creates challenges in tracking cost bases across multiple crypto-to-crypto exchanges, a challenge that DAC8's comprehensive transaction reporting will help address.

Transposition Approach

The Ministry of Finance (Ministerstwo Finansów) leads DAC8 transposition into Polish law. Implementation is expected through amendments to the Tax Ordinance Act (Ordynacja podatkowa) and the Act on the Exchange of Tax Information with Other Countries.

The National Tax Administration (Krajowa Administracja Skarbowa — KAS) will serve as the competent authority for receiving DAC8 reports and managing international information exchange.

Polish TIN System

Poland uses the PESEL number (Powszechny Elektroniczny System Ewidencji Ludności) as the TIN for individuals. This 11-digit number is assigned to all Polish residents. For entities, the NIP (Numer Identyfikacji Podatkowej) serves as the tax identification number.

Both identifiers are well-established and already collected by CASPs under AML registration requirements.

Expected Penalties

Poland's penalty framework for tax violations includes administrative fines under the Fiscal Penal Code (Kodeks karny skarbowy), potential criminal prosecution for deliberate tax evasion, and additional penalties for obstruction or failure to cooperate with tax authorities.

The KAS has been increasing its focus on digital economy taxation and is expected to treat DAC8 enforcement as a priority.

Impact on Polish CASPs

Polish CASPs face several implementation challenges including building reporting infrastructure from scratch (many Polish CASPs have limited experience with international tax reporting), collecting TINs and self-certifications from existing users, implementing the DAC8/CARF XML format, and managing the transition from national registration to MiCA authorization alongside DAC8 compliance.

Conclusion

Poland's large and growing crypto market makes DAC8 compliance a significant undertaking for local CASPs. Service providers should begin preparation early, focusing on data collection infrastructure and XML reporting capabilities to meet the directive's requirements within the transposition timeline.