Izba Administracji Skarbowej w Katowicach

The Director of the Tax Administration Chamber in Katowice, acting as the authority designated by the minister responsible for public finance to perform the tasks of the authority competent for maintaining the register of virtual currency activities[1], hereby provides the following information:

Information for clients of entities entered in the register of virtual currency activities

As the transitional period resulting from Regulation (EU) 2023/1114 of the European Parliament and of the Council (“MiCA”) expires on 1 July 2026, the Director of the Tax Administration Chamber in Katowice, acting as the competent authority for matters relating to the Register of Virtual Currency Activities, hereby provides information on the legal framework applicable as of 2 July 2026.

1. What does this mean for clients of entities entered in the Register of Virtual Currency Activities that provide virtual currency services?

Where the service provider whose services a client has been using has, by 1 July 2026, either:

• (i) not obtained a MiCA authorization, or
• (ii) informed clients of the termination of its activities,

such provider should enable its clients to transfer their assets and should provide clear and timely information regarding the further steps to be taken in connection with the end of the transitional period.

Clients should expect to receive the relevant information directly from their service provider.

2. Where can I verify whether the entity of which I am a client holds a MiCA authorization?

ESMA maintains a public register of entities that have obtained a MiCA authorization. This register, which is updated on an ongoing basis, is available on the ESMA website via the link: Markets in Crypto-Assets Regulation (MiCA)

Clients may verify whether a given entity holds the authorization required to provide services after 1 July 2026.

Registration in the Polish Register of Virtual Currency Activities does not constitute authorization to carry out activities regulated under MiCA and, after 1 July 2026, will not entitle an entity to conduct virtual currency activities either in Poland or outside its borders.

The Director of the Tax Administration Chamber in Katowice, as the authority competent for matters relating to the Register of Virtual Currency Activities, does not act as a supervisory authority within the meaning of MiCA and is not empowered to grant such authorizations.

3. Entities that have not obtained a MiCA authorization in an EU Member State by 1 July 2026 should be regarded as high-risk entities

Entities that have obtained a MiCA authorization have undergone a positive assessment by supervisory authorities regarding compliance with specific standards for the protection of clients, investors and crypto-asset holders, including requirements relating to transparency of information provided.

Compliance with the same standards cannot be confirmed for entities that have not received a MiCA authorization by July 1 2026. 

The activities of such entities may involve not only a higher risk of money laundering and terrorist financing, but also reduced legal protection and an increased risk that clients may lose access to their assets.

It should be emphasized that crypto-assets held on accounts maintained by entities providing crypto-asset services are not covered by state guarantee scheme in the same manner as deposits held in Polish banks protected by the Bank Guarantee Fund.

For this reason, clients are advised to familiarize themselves with the information provided by their service providers and to assess how the regulatory changes discussed herein affect their continued use of these services.

At the same time, the Director of the Tax Administration Chamber in Katowice reminds clients of the statement issued by the European Securities and Markets Authority (ESMA) on 17 April 2026, which, inter alia, warns consumers against investing in crypto-assets through unauthorized service providers.

Link to the document: ESMA75-113276571-1679 Statement on the end of transitional periods under MiCA

[1] Regulation of the Minister of Finance, Funds and Regional Policy of October 28, 2021 on designating the authority of the National Revenue Administration to perform the tasks of the authority competent for maintaining the register of virtual currency activities (Journal of Laws of 2021, item 1964).