The introduction of directive DAC 8 from January 1, 2026, brings significant changes for cryptocurrency users in the European Union, including Poland. Based on the shared video, here are the main effects of its implementation:

  • Automatic reporting to the tax office: Cryptocurrency exchanges will be required to automatically send data on user transactions directly to tax authorities (e.g., the Polish tax office).

  • End of "anonymity" on exchanges (CEX): The tax office will have detailed files with the transaction history of each user "on a platter." Although authorities may not process all data immediately, they will serve as a ready database in case of a tax audit.

  • The obligation applies to almost all exchanges: The directive covers exchanges operating within the EU, even those that do not yet have a MiCA license. Importantly, data can reach the Polish tax authority even from exchanges registered in another country (e.g., Cyprus), if the local regulations are implemented faster.

  • Monitoring transfers to external wallets: Exchanges will need to report not only trading but also the transfer of funds to external wallets (e.g., Ledger, MetaMask). This means that the tax authority will learn that a given user holds cryptocurrencies outside of the exchange.

  • Increased pressure for accurate settlements: Due to the fact that the tax office will have ready data, the percentage of individuals who will need to correctly settle their cryptocurrency tax (19% in Poland) to avoid problems will significantly increase.

  • Data transmission schedule: Data will be collected from January 1, 2026, while the tax office will receive it in the form of reports in 2027. However, there is a risk that in Poland, regulations may be introduced with retroactive effect, as has happened with previous directives (DAC 6).

In summary: From 2026, the use of cryptocurrency exchanges (CEX) ceases to be an area outside the control of tax authorities. Individuals wishing to maintain privacy must consider the necessity of withdrawing funds to external wallets before the end of 2025 or using solutions such as Bitcoin ATMs or stationary exchanges (for lower amounts).