Customers of Zondacrypto have until 27 October 2026 to submit their claims to the insolvency administrator of the exchange operator. They should also preserve transaction records: converting cryptocurrency into traditional money can trigger a Polish income tax obligation even where withdrawals are blocked.
Filing a claim is not the same as filing a tax return
Poland’s National Prosecutor’s Office has reminded customers that claims against BB Trade Estonia OÜ must be made to the insolvency administrator directly or through a representative. Reporting the matter to Polish prosecutors and acquiring victim status does not replace a claim in the insolvency proceedings.
The two procedures address different questions. An insolvency claim concerns assets or money owed by the platform, whereas a tax return records taxable transactions. An account balance may include unused deposits, proceeds of completed crypto sales or the market value of assets still held. These amounts are not necessarily identical to taxable income or deductible costs.
A sale and a withdrawal are different events
Poland’s Finance Ministry treats the sale of cryptocurrency for fiat currency, goods or services as a disposal of virtual currency potentially generating taxable revenue. The basic personal income tax rate is 19% of taxable income, after eligible acquisition costs, not 19% of the entire exchange balance.
In an individual interpretation dated 23 June 2026 (reference 0113-KDIPT2-3.4011.399.2026.1.AK), the Director of National Tax Information found that converting cryptocurrency to fiat could create taxable income despite an inability to withdraw the proceeds. The ruling relates to the individual facts examined and does not decide every customer’s tax position.
“The inability to transfer money from the exchange to a bank account does not, by itself, mean no tax is due. You have to establish whether the cryptocurrency was actually sold or simply increased in quoted value,” explains Wiktor Zmarz, an accountant at CashDirector S.A.
Two balances, different tax outcomes
Consider someone who buys crypto for PLN 20,000 and sells it for PLN 30,000 in the same year. Assuming no other transactions, fees or carry-forward costs, the illustrative taxable income is PLN 10,000 and tax PLN 1,900. A subsequent withdrawal freeze does not erase the completed sale.
Another investor spends PLN 20,000 but does not sell. The displayed market value rises to PLN 30,000. An unrealised valuation gain is not itself revenue from disposal, although documented acquisition costs need to be reported under the applicable rules even if there is no crypto sale revenue in that year.
Preserve records for both procedures
Customers should collect CSV and PDF transaction histories, trade confirmations, bank statements, exchange correspondence, screenshots and previous PIT-38 tax returns. They must distinguish a completed trade from an order and a bank transfer to the exchange from an actual crypto purchase.
“Compare recovered records with previous PIT-38 returns so the same expense is not declared twice. If the history contains gaps, mark them rather than filling them from memory,” Zmarz advises.
The 27 October deadline concerns insolvency claims, not tax filings. Polish annual tax returns are generally due by 30 April of the following year. Records of 2026 transactions will therefore be relevant in 2027, while older trades may require a review of earlier filings.
Source: Polish National Prosecutor’s Office, Finance Ministry guidance and individual tax interpretation of 23 June 2026; comments by Wiktor Zmarz, CashDirector. Original Polish article.
