Poljska kripto-avtorizacija (poljska kripto-licenca) (Vladyslav Dolyniak)

Je Poljska privlačna kot jurisdikcija za odpiranje podjetja s kriptovalutami?

 The Polish government, following other European countries (such as Estonia and Latvia), officially regulated entrepreneurial activity in the field of virtual assets last November. Now, entrepreneurs who have built a business on activities
related to virtual assets (like cryptocurrencies or NFTs) are required by law to authorize themselves in the register of the National Tax Service.

Poljska v zelo kratkem času kaže lojalno ureditev poslovnih dejavnosti z virtualnimi sredstvi, tako
gre za zelo privlačno jurisdikcijo tako s strani regulacije virtualnega premoženja kot s strani obdavčitve dejavnosti.

The mentioned above regulation was a consequence of the legalization of businesses built on virtual assets, what means that in the future, customers will be able to use all international mechanisms related with virtual assets, protect their rights etc. The
immediate reason was the need for the Polish legal scope to comply with FATF international standards as well as anti-money laundering (AML) and counter financing terrorism (CFT) policies.

Zakonodajni okvir za urejanje dejavnosti z virtualnimi sredstvi za podjetnike na Poljskem

As the main reason for implementing the policy of regulating businesses with virtual assets was to bring Polish law in line with international standards, the main act was the Law on “Anti-Money Laundering and Counter Financing Terrorism”; also, the procedural
framework is described in the Decree of the Minister of Finance regarding the body, that has power to “authorize” – the National Tax Service (what is responsible for the above-mentioned registry of companies).

Bistvo poljske kripto avtorizacije

Ker lahko na podlagi imena ugotovimo, da poljska različica pooblastila za opravljanje dejavnosti z virtualnimi sredstvi ni licenca (v običajnem pomenu), je treba o tem poudariti.

Poljsko kriptopooblastilo je vpis v državni register podjetij, ki opravljajo virtualno povezano dejavnost, ki ga vodi Zbornica davčne uprave (npr.

Katowice).

Ta zapis v državni register je dovoljenje da poslovni subjekti gradijo poslovanje na dejavnostih z virtualnimi sredstvi, zato pridobivanje dodatnih dokumentov ni potrebno.

The following
data are included
in the register
for public
viewing:

-       Reregistrsko številko (kriptopooblastilo) podjetja;

-       Date of authorization;

-       KRS number
(osebna številka v državnem sodnem registru);

-       NIP number
(ID številka zavezanca (TIN);

-       Vrsta dejavnosti za kaj je podjetje pooblaščeno.

Dejavnosti, ki so lahko dovoljene pri pridobitvi kriptoavtorizacije na Poljskem lahko vključuje naslednje: 

–       exchange between virtual currencies and fiat money;

–       exchange between virtual currencies;

–       brokering in exchange;

–       keeping accounts related with crypto assets.

Glavne faze pridobitve poljske kriptoavtentikacije

Prvič, za začetek najpogostejša praksa pri izvajanju podjetniške dejavnosti v okviru virtualnih sredstev je uporaba pravne osebe.

In this case, it is rational to use a company in the legal form of a limited liability company – in Poland – Sp. z o. o., because it can be opened by any foreigner (regardless of citizenship), and the process is very standardized and simple.

If the company is already registered and all the basic requirements of the Polish anti-money laundering and counter-terrorist financing legislation are satisfied (e.g. entry into the register of beneficiaries of the company), the next step is to submit the
documents for authorization.

Za vpis v register podjetij, ki delajo z virtualnimi sredstvi, vas
potrebujem:

–       Prepare corporate documents of the company, as well as the person authorized to represent the interests of the company;

–       Incorporation documents (Articles of Association, Memorandum);

–       Certificate of shareholders;

–       Registered address for company;

–       ID for Representative (passport)

–       Other required documents.

–       Pay all state fees for the authorization and amendment of the registry – currently at a cost of 616 PLN (130 EUR);

–       Complete the procedure required by the Anti-Money Laundering Law.

Po pridobitvi poljskega dovoljenja za poslovanje z virtualnimi sredstvi je glavna potreba po odprtju bančnega računa, da bi lahko opravljali plačila in imeli dobiček od njihovih storitev.

Since Polish crypto-authorization is an officially adopted governmental decision (and Poland is within the European Economic Area), customers can open an account at payment institutions (such as Revolut, Bankera and others). They allow you to open an account
quickly, reliably and, most importantly, without the physical presence of an authorized person. Everything can be done remotely.

Če pa menite, da je treba odpreti račun v klasični banki, so te možnosti tudi možne, vendar morate biti pozorni na cenovno politiko in možnost potrebne fizične prisotnosti za odprtje računa.

davki

Dohodek od prodaje virtualne valute za plačilo je obdavčen po stopnji 19%.

Povzetek

Based on the current situation and the progressing popularity of virtual assets, legalizing your own business will help you run a successful business freely. And Poland as a jurisdiction is an excellent option, because crypto-authorization can be obtained
faster and cheaper than in other countries.