The Polish President signed legislation on March 9, 2026, implementing EU Directive 2023/2226 (DAC8) on administrative cooperation in taxation, incorporating the OECD Crypto-Asset Reporting Framework (CARF) with the first information exchange scheduled for 2027 covering data for the 2026 reporting period.
The law introduces comprehensive updates to automatic exchange of information rules, implementing EU Directive 2025/872 (DAC9) on administrative cooperation including the Global Anti-Base Erosion Information Return for multinational enterprise groups and large domestic groups under Pillar Two. The legislation also updates the Common Reporting Standard to cover electronic money and central bank digital currencies.
Crypto-asset service providers will face new reporting and due diligence obligations under the framework, while the law provides clarifications relating to EU Directive 2021/514 (DAC7) concerning reporting obligations for digital platform operators. The legislation generally enters into force 14 days after publication.
The implementation aligns Poland with EU-wide efforts to enhance tax transparency in the digital asset space, forming part of the broader international initiative to strengthen automatic information exchange mechanisms for taxation purposes.
