Poland's Ministry of Finance launched public consultation on Draft Bill No. UC110, which implements EU Council Directives 2021/514 (DAC7), 2023/2226 (DAC8), 2025/872 (DAC9), and the OECD Common Reporting Standard for Crypto-Assets and E-money (CARF), with application from January 1, 2026.
DAC7 Digital Platform Reporting
The legislation establishes reporting requirements for digital platform operators under DAC7, requiring automatic exchange of information on platform sellers' income across EU member states.
Crypto-Asset and Digital Payment Reporting
Under DAC8 and CARF provisions, the draft extends automatic exchange of information to cover crypto-assets and new forms of digital payments. The legislation sets June 30 as the annual deadline for submitting data on crypto-asset users from the previous year.
Pillar Two Digital Format
DAC9 implementation introduces standardized digital formats for information exchanges under the OECD Pillar Two minimum tax framework, ensuring consistent reporting across jurisdictions.
Stakeholders have until August 18, 2025, to submit comments on the draft legislation through Poland's legislative consultation process.
