New obligations for banks and financial institutions from 2026.
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From January 1, 2026, the tax office will introduce an extended card payment control system. This is part of the country’s fiscal strategy aimed at combating the shadow economy and improving supervision over hidden income and unreported expenses. According to the new regulations, banks will be obliged to report all card transactions of natural persons whose total value exceeds PLN 25,000. euro per year.
How has the system worked so far?
How has it been so far? So far, the requirement to report card transactions mainly applied to entrepreneurs and professionals when the sum of their payments exceeded PLN 3,000. euro per year. From 2026 every card payment, regardless of the amount, will be reported to the tax office if the money comes from your business.
What card payments are covered by the system?
The new regulations apply to all types of cards – credit, debit, prepaid and virtual – and all payment typesboth in stationary stores and online. Additionally, the reporting obligation will also cover other mobile payment methods.
What information will banks provide to the tax office?
What payment data will banks and other financial institutions provide to the tax office? In accordance with the regulations, reported transaction information will include:
- identification data of the card holder and authorized persons,
- card number and associated accounts,
- the total amount of payments and charges,
- details of payments made at points of sale.
Goal of the changes: fighting the gray zone and undisclosed income
Importantly, this information will be provided monthly, and not – as before – once a year. Thanks to this, the tax office will be able to monitor citizens’ financial flows on a more current basis.
