Country guide for Poland. Also read the general guide to accepting crypto into a non-custodial company wallet , browse the EU crypto-payments hub, and see all country guides.

Can a Polish Company Accept Cryptocurrency Payments?

Yes. A Polish company can generally agree to receive a cryptoasset as consideration for its own goods or services.

This guide focuses on direct payment into a non-custodial wallet controlled by the Polish merchant, without an intermediary taking custody and settling funds.

The company must record the sale in Polish złoty, apply the normal VAT treatment and separately account for the cryptoasset received. Certain transactions subject to Poland's mandatory split-payment mechanism should not be settled solely in crypto.

MiCA and the Polish Service Perimeter

The Polish Ministry of Finance states that the MiCA transition ended on 1 July 2026 and that entry in the former Virtual Currency Activities Register no longer permits a business to operate as a VASP or CASP. Regulated cryptoasset services in the EU require valid MiCA authorisation.

MiCA services include custody for clients, exchange, trading-platform operation, execution or transmission of orders and cryptoasset transfers on behalf of clients.

Receiving crypto for the company's own invoice is not one of those listed client services. That inference does not cover a marketplace, gateway or other business that receives value for third parties.

Official sources: Polish Ministry of Finance — Information for Cryptoasset Customers, EU MiCA Regulation.

When Could the Company Need Authorisation?

Obtain a specific Polish and MiCA analysis if the company:

accepts and forwards payments for other sellers;
exchanges cryptoassets for clients;
safeguards client wallets, keys or assets;
executes or transmits customer orders;
transfers cryptoassets on behalf of clients;
operates an exchange or customer balances.

Poland's domestic MiCA implementation and supervisory procedures have developed rapidly. The current local law and authority guidance should be rechecked immediately before launch.

Corporate Tax and Cryptoasset Records

The Polish Tax Portal's personal-income guidance illustrates that exchanging virtual currency for goods, services or another non-crypto property right, or using it to settle a liability, is a disposal of the virtual currency from the payer's perspective. Companies apply the separate CIT framework; the Tax Portal lists a 19% rate for income from disposal of virtual currency.

For the merchant receiving crypto, the sale of goods or services remains commercial revenue and should be recorded in PLN. The company then separately recognises the cryptoasset and tracks its later sale, exchange or use under the applicable corporate-tax and accounting rules.

Preserve:

customer, contract and invoice;
price, VAT base and VAT amount in PLN;
token, smart-contract address and blockchain;
units, receipt time and transaction hash;
exchange-rate source and PLN valuation;
corporate wallet and signer authority;
later disposal and fees.

Official sources: Polish Tax Portal — Disposal of Virtual Currencies, Polish Tax Portal — CIT Rates.

VAT and the Mandatory Split-Payment Issue

Paying in crypto does not remove VAT from an otherwise taxable supply. The invoice must state the taxable amount, VAT rate and VAT amount in the required currency and format.

Poland's mandatory split-payment mechanism, or MPP, is a separate issue. For covered goods or services in Annex 15 and invoices above the statutory PLN 15,000 threshold, payment must follow the MPP rules. The Polish Tax Portal explains that MPP is performed by a bank transfer in Polish złoty using a VAT account.

A direct crypto transfer cannot itself execute the required PLN split between the seller's settlement account and VAT account. Before offering crypto on any transaction potentially subject to mandatory MPP, the company should obtain tax advice and, where required, collect payment through the compliant PLN banking flow instead.

Official sources: Polish Tax Portal — VAT Basics, Polish Tax Portal — Split-Payment Mechanism.

EU Travel Rule and a Polish Company Wallet

Where an exchange or another CASP is involved, EU Regulation 2023/1113 requires originator and beneficiary information. For transfers above EUR 1,000 between a CASP and its client's self-hosted address, the CASP must verify ownership or control of that address.

Keep corporate wallet-control evidence ready. The threshold is not a general prohibition on direct merchant payments.

Official source: EU Transfer of Funds Regulation.

How to Use Invoiceum in Poland

Invoiceum.com can structure the commercial invoice data and direct wallet instructions.

Recommended information includes:

Supplier name, address and NIP.
Customer details and NIP where required.
Invoice number, dates and supply description.
PLN net amount, VAT rate, VAT amount and gross amount.
Required MPP notation where applicable.
Token, smart-contract address, network and company wallet.
Rate source, quote expiry and confirmations.
Refund and incorrect-network rules.

After payment, link the Invoiceum invoice with the transaction hash, receipt time, PLN value and accounting entry.

Invoiceum should not offer crypto as the sole settlement method for an invoice that legally requires mandatory split payment. It also should not be presented as a MiCA-authorised CASP or Polish tax-reporting system unless current documentation confirms the relevant status or integration.

Recommended Polish Workflow

Confirm that payment is for the merchant's own supply.
Check whether the invoice is subject to mandatory MPP.
If MPP applies, use the required PLN bank-payment flow unless counsel confirms an acceptable structure.
For eligible crypto payments, issue the invoice with PLN and VAT values.
Provide the approved wallet instructions through Invoiceum.
Perform proportionate customer, sanctions and wallet screening.
Record the PLN value at receipt.
Account for later disposal separately.

Frequently Asked Questions

Can a Polish company accept Bitcoin for services?

Yes, subject to ordinary accounting, tax and compliance rules and any payment-specific restrictions.

Does direct receipt require MiCA authorisation?

Not generally for payment of the company's own invoice. Custody, exchange and client-transfer services are regulated separately.

Can a mandatory split-payment invoice be paid entirely in crypto?

The mandatory MPP mechanism uses a PLN bank transfer and VAT account. A crypto transfer does not itself perform that statutory split, so covered invoices need a compliant payment method.

Does paying in crypto eliminate VAT?

No. VAT follows the underlying goods or services.

What should Invoiceum show?

Show the PLN invoice values, tax data and, for an eligible crypto payment, the exact token, network, wallet and rate terms.

Official Sources

This page provides general information and is not legal, tax or accounting advice.

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Last reviewed: August 2026.