POLAND Law and Practice Contributed by: Xawery Konarski, Traple Konarski Podrecki & Partners
turn to the Office of National Fiscal Information for a so-called binding tax interpretation. The tax authorities are bound by such interpretations. 1.4 Consumer Protection Poland has implemented the provisions of the Omnibus Directive No 2019/2161 and the Digital Directive No 2019/770, which have been in force since 1 January 2023. Since 2024, Poland has been implementing provisions from the Euro - pean Union’s DAC-7 Directive and the General Product Safety Regulation (GPRS). Additionally, the Accessibility Act, which enforces the EU Directive No 2019/882 on accessibility require - ments for products and services, will take effect on 28 June 2025. These regulations will also apply to e-commerce. The President of the Office of Competition and Consumer Protection is responsible for oversee - ing consumer affairs in the digital economy. This authority provides guidelines to assist entrepre - neurs in fulfilling their statutory obligations. In Poland, most major sectors have established a system of out-of-court settlement of consumer disputes. If an entity authorised to conduct pro - ceedings for out-of-court settlement of consum - er disputes has not been established in a sector, a horizontal entity, ie, the State Trade Inspection, will be competent to do so. 1.5 The Role of Blockchain in the Digital Economy Due to the wide application of blockchain tech - nology, which can, inter alia, be used in the energy sector, finance or health care, there are currently no plans for comprehensive legal regu - lation of its use in Poland. Currently, blockchain is not recognised as a separate legal institution; rather, it is considered a technology. Its appli - cation in specific contexts or sectors may lead
to the enforcement of particular legal regula - tions. A prime example is the legal regulation of crypto-assets, one of the most significant applications of blockchain technology within the financial sector. In this respect, the provisions of EU Regulation 2023/1114 of 31 May 2023 on crypto-asset markets, known as the MiCA Regu - lation, apply (some of these provisions became applicable as of 30 June 2024 and others as of 30 December 2024). The development of blockchain technology in the financial sector is also significantly influ - enced by the EU Regulation 2022/2554 on the Digital Operational Resilience of the Financial Sector (DORA), the provisions of which became effective on 17 January 2025, as it is assumed that the requirements set out in the DORA pro - vide an opportunity to build a more stable and secure financial ecosystem based on this tech - nology. As of 2018, the trading of cryptocurrencies is regulated by the AML/CFT (Anti-Money Laun - dering and Countering the Financing of Terror - ism) Act, which treats digital coins as assets subject to the same rules as other funds depos - ited in accounts. In addition to the AML/CFT law, cryptocurrencies are also defined by personal income tax (PIT) and corporate income tax (CIT) regulations. In Poland, cryptocurrencies are, therefore, legal and can be used both as a means of payment and as an investment. However, they are not recognised as the country’s official currency or regulated by the central bank of the Republic of Poland ( Narodowy Bank Polski ). Therefore, using cryptocurrencies involves certain risks and a lack of guarantees from the state.
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