Mode 1: PIT-38 only
This mode follows the narrower reading of the virtual-currency disposal rules. A reward or staking receipt is not reported separately on the receipt date. The token stays in the history and only affects tax later, when it is sold or otherwise disposed of in PIT-38.
Mode 2: PIT-36 + PIT-38
This mode follows the stricter KIS-style line. The receipt is valued on the receipt date and added to a manual PIT-36 bucket as rights-related income. The same valuation then becomes cost basis for the later sale in PIT-38, so the same amount is not taxed twice.
Legal basis behind the choice
Valuation and NBP exchange rate
If the broker provides a fiat valuation, the app can use it in the PIT-36 + PIT-38 mode and convert it to PLN under Art. 11a sec. 1 of the PIT Act, using the average NBP rate from the last working day before the receipt date.
In practice, the choice depends on how conservative you want to be. “PIT-38 only” is simpler and focuses only on disposal. “PIT-36 + PIT-38” is more conservative and closer to the current KIS interpretation line, including e.g. 0112-KDIL2-2.4011.146.2024.2.IM and 0114-KDIP3-1.4011.882.2023.1.BS.
This choice does not replace an individual tax ruling or professional tax advice. The app explains both positions and their effects, but the final choice remains the taxpayer’s responsibility.