Poland has moved closer to transposing the EU’s DAC8 and DAC9 directives after the Council of Ministers approved a draft bill introducing new reporting and information-exchange rules for crypto-assets and equalisation taxation, as part of the bloc’s broader effort to strengthen tax transparency and compliance.
Poland’s Ministry of Finance announced, on 17 December 2025, that the 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).
This follows the Ministry of Finance’s public consultation on Draft Bill No. UC110 on 25 July 2025, which concluded on 18 August 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.
Poland, along with other EU Member States, is required to incorporate both directives into its legal framework by the close of 2025.
