Poland's Senate is set to debate legislation implementing two EU directives: DAC8 and DAC9, with the measures introducing new reporting obligations for crypto-asset service providers and streamlining the filing of top-up tax returns for multinational groups.
Poland’s Senate is examining draft legislation to implement two EU directives on administrative cooperation in taxation — DAC8 and DAC9 — following its approval by the Committee on Budget and Public Finance on 18 February 2026.
Poland, along with other EU Member States, is required to incorporate both directives into its legal framework by the close of 2025.
Poland, along with other EU Member States, is required to incorporate both directives into its legal framework by the end of 2025.
DAC8 introduces mandatory reporting and the automatic exchange of information on crypto-asset transactions to strengthen the fight against tax evasion and fraud. This directive introduces new reporting and due diligence obligations for crypto-asset service providers. The European DAC8 Directive aims to increase transparency regarding crypto asset ownership, which will help combat tax avoidance and evasion more effectively. It also facilitates enhanced information exchange on cross-border rulings for high-net-worth individuals and sets penalties and compliance measures for reporting obligations.
DAC9 establishes a legal framework for the automatic exchange of information on equalisation taxation, enabling the centralised filing of equalisation tax returns. The new rules allow ultimate parent entities or designated filing entities of an MNE group to file the top-up tax information return under Directive (EU) 2022/2523. This removes the need for other constituent entities in different EU Member States to file separately. DAC9 also provides filing rules and a standard template for the return.
Earlier, on 17 December 2025, Poland’s Council of Ministers approved a draft bill to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) and Council Directive (EU) 2025/872 of 14 April 2025 (DAC9).
