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Poland
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Poland
Europe ⋅ OECD Member ⋅ Draft Legislation Published
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
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 31 October 2026
Record Retention Period
5 years
Local Information Collection and Reporting Requirements
Information Collection Requirements: 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
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
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.