Yes.
Within the meaning of Article 2 sec. 2 point 26 of the AML Act, a virtual currency is understood to be a digital representation of value that is not:
- legal tender issued by the NBP (Polish Central Bank), foreign central banks or other public administration authorities;
- an international unit of account established by an international organisation and accepted by individual countries belonging to or cooperating with that organisation;
- electronic money within the meaning of the Act of 19 August 2011 on Payment Services;
- a financial instrument within the meaning of the Actof 29 July 2005 on Trading in Financial Instruments;
- by bill of exchange or cheque;
- and is convertible in economic transactions into legal tender and accepted as a medium of exchange, and may be electronically stored or transferred or may be the subject of electronic commerce.
The same definition is applicable for the purposes tax law (definition by reference).
