The EU's DAC-8 directive introduces reporting obligations for crypto-asset transactions carried out by crypto service providers. This means an end to the situation where "the tax authorities will never find out". From 2026, data on users' cryptocurrency transactions will be passed to the Polish Tax Office (urząd skarbowy), including from foreign exchanges. For many Poles, this is a signal that anonymity in cryptocurrency trading is being seriously curtailed.
What exactly does DAC-8 change?
- The introduction of the concept of RCASP ("Reporting Crypto-Asset Service Provider") - entities required to report data on cryptocurrency transactions.
- An obligation to provide identification data - users must be clearly identified.
- An extension of the scope of reporting to transactions carried out not only by institutions in Poland, but also by foreign ones, if Polish users make use of them.
Who will be affected?
- Private individuals who invest in cryptocurrencies and have so far trusted that anonymity or pseudonymity keeps them out of the tax authorities' sight.
- Users of foreign exchanges - the directive will force exchanges to report.
- Businesses operating in crypto-assets - they will have new obligations relating to compliance, transparency, customer identification (KYC) and reporting.
Our solution - two courses of action
At Global Tax Partners we have two options that allow you to respond to the changes DAC-8 will bring:
| Course of action | Who it is for | What it offers |
|---|---|---|
| A solution that preserves anonymity | for individuals and companies who want to limit the disclosure of their data and preserve privacy - where the law allows | Legal structures using pseudonymity where permitted - transaction analysis, minimisation of personal data, and the use of lawful technological solutions that reduce the risk of identification "at first glance" |
| A solution for fully legal trading and exchange | for those who want to operate completely transparently, but safely and in line with regulations | Help with registering as a crypto service provider, implementing AML / KYC procedures, reporting, data protection, MiCA regulations, and a legal and tax structure - fully lawful operation |
Why work with us
- We know EU and Polish law - DAC-8, AML, MiCA - and can apply it in practice.
- We help you build a structure that minimises risk and protects your identity where possible, while meeting all regulatory requirements.
- We offer technical, tax and legal support - structure audits, documentation advice and representation before the authorities.
Our view
The age of transparency is coming - anonymity in cryptocurrency will become a challenge, and sometimes a risk. DAC-8 forces action. Companies and investors who ignore these changes may face legal, tax and even reputational problems.
Have a question about this?
The first consultation is free - let us talk about your situation.
