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What document should be submitted? The PIT-38 form should be used. Income from the sale of cryptocurrencies should not be combined with other income. In practice, this means that income from trading in virtual currencies should be settled separately from other sources - in a specified place in the PIT-38 form.

What qualifies as income from cryptocurrency trading? Tax liability arises when virtual currency is exchanged for legal tender (e.g. EUR, PLN), goods, services, or property rights, as well as when other liabilities are settled with virtual currency. What does not constitute tax liability? Crypto-crypto exchange. I received this information by email from a Polish exchange.