Poland MOF Seeks Comments on Draft Bill on AEOI, Crypto Asset Reporting Framework

The Polish Ministry of Finance July 25 opened a consultation on Draft Bill No. UC110, on the mandatory automatic exchange of information (AEOI) under Pillar Two, and reporting obligations under the OECD’s Crypto-Asset Reporting Framework (CARF). The draft bill includes measures to: 1) implement EU Council Directive 2021/514 on the AEOI for digital platform operators (DAC7); 2) implement EU Council Directive 2023/2226 on administrative cooperation (DAC8) and the CARF, including new digital means of payment in the scope of the AEOI; 3) implement EU Council Directive 2025/872 (DAC9) on administrative cooperation in the field of taxation, including a standardized digital ...