Poland has enacted Act No. 347 expanding automatic exchange of information (AEOI) rules to include crypto-asset service providers and digital platform operators, entering into force March 18, 2026.
Scope of New Obligations
The legislation brings crypto-asset service providers and digital platform operators within Poland's AEOI framework for the first time. These entities must now implement due diligence procedures to identify reportable users and transactions, establish data collection and validation systems, and prepare ongoing information reporting processes.
The framework operates on staged compliance timelines. Due diligence requirements must be completed by December 31, 2026, while reporting processes must be operational by June 30, 2027. The first information exchanges are scheduled for 2027, covering data from the 2026 reporting period.
EU Alignment
The law aligns Poland with multiple EU directives on administrative cooperation and data exchange across member states. It incorporates rules related to global minimum tax reporting for large multinational groups and ensures consistency with existing digital platform reporting obligations under DAC7.
Context
This development reflects the broader European shift toward comprehensive digital economy taxation and reporting. The expansion beyond traditional financial institutions to crypto and platform businesses demonstrates Poland's commitment to international tax transparency standards while addressing the growing digital economy's regulatory gaps.
