Bybit

PIT-38 from Bybit: one ledger, a dozen operation types, and your own details in the first row

Bybit exports everything as a single balance-change ledger. Trades, transfers, airdrops and interest sit side by side, told apart only by a type column. Below is exactly what our engine reads.

Where to get the file

  1. Open Assets → Asset Change Details.
  2. Set the range to the whole tax year and download the CSV.
  3. Do not delete rows: transfers and airdrops are needed to establish cost.

What is inside

One ledger instead of reports
Every row is a balance change in one coin. A trade produces several rows, not one.
A dozen operation types
Trade, transfers in and out, deposits, withdrawals, P2P, airdrops, bonuses, fees, settlements, interest and conversions — each with its own label.
A description row above the table
Above the headers sits a row with the account identifier and holder name. It is not trade data and does not enter the return.
Cancelled operations in the same ledger
They are identified by the operation type.

Where it goes wrong

A transfer between your own wallets taken for a sale
Moving coins between accounts is not a disposal. Counted as a sale it doubles proceeds, and with several transfers a year the gap runs into tens of thousands.
Airdrops and staking lumped in with purchases
Nothing was paid for received coins, so there is no documented expenditure. That is a different situation from a purchase and is settled differently.
The description row taken for the header
The first row holds no column names — opened raw, the whole table shifts.
The account holder’s details travelling with the file
The identifier and name in the first row are personal data. Our channel sends the file nowhere — the assistant reads it on your machine and passes on numbers only.

What we compute from it

Virtual currencies — section E/F
Separate from shares, art. 30b ust. 1a. A crypto loss does not reduce a gain on shares.
Costs without FIFO
Line 37 is the sum of every purchase in the year, including those not yet sold — art. 22 ust. 14-16.
Own transfers stay out of the return
They are not disposals and create no income.
Conversion to złoty
NBP rate from the day before income is realised, art. 11a ust. 1.

Run this once

claude mcp add --transport http taxroam https://taxroam.com/mcp --header "Authorization: Bearer $TAXROAM_KEY"

Documentation · How it works · Pricing

Where this export usually goes wrong

Crypto
A December purchase left out because “it isn’t sold yet”
The NBP rate
The trade-date rate

All Polish tax cases

Questions about Bybit

I moved coins between Bybit and my own wallet. What about those?

A transfer between your own addresses is not a disposal and creates no income. What matters is that the rows stay in the file — without them there is no trace of where the coins later sold came from.

I received an airdrop. Do I pay tax on it?

Receiving coins without spending anything creates no acquisition cost. Exactly how it is settled depends on the approach taken — we state that plainly with the result rather than deciding silently.

The file contains my personal details. Where do they go?

Nowhere. The file stays on your computer; the assistant reads it locally and sends only the numbers the computation needs.