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Poland
Explore Poland's Crypto-Asset Reporting Framework details, which outline important reporting requirements, due diligence deadlines, and penalties for non-compliance, effective from January 2026.
Based on OECD guidance and country-level implementation. Last updated April 2026.
PolandEurope ⋅ OECD Member ⋅ Fully Adopted and Final Rules
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
30 June 2027
REGISTRATION DEADLINE
31 March of year of first filing
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
1 January 2026
Self-Cert Collection - Pre-existing Accounts
Must be collected by 31 October 2026
Record Retention Period
5 years
Local Information Collection and Reporting Requirements
Subject to reasonableness standard (cross check with AML/KYC) and TIN format verification.
As opposed to other DAC8 jurisdictions, Poland sets 31 October as the cut off for collecting information on preexisting customers and 31 December as the date by which transactions must be frozen for preexisting customers who fail to provide information.
Penalty Framework
Penalties applicable as of Polish tax code
Users are also subject to criminal liability for false self-certification information.
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Get in Touch
Service providers who are likely in scope of the CARF reporting requirements are invited to get in touch with Taxbit for further information.
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.