mBank eMakler

PIT-38 from mBank eMakler: the transaction history and what it omits

eMakler exports a transaction history — a CSV whose real header hides under a few rows of description. Below is exactly what our engine reads, and where this format misleads.

Where to get the file

  1. Sign in to mBank online banking and open eMakler.
  2. Open the transaction history and set the range to the whole tax year.
  3. Download the CSV.
  4. If you sold something bought earlier, download those years too.

What is inside

Description above the header
The first rows are metadata, not data. The real header starts lower — a spreadsheet opens such a file crookedly.
Semicolon separates columns
The comma is the decimal mark, as in every Polish export.
Space as the thousands separator
Amounts read “1 234,56”. Parsed naively the number stops at the space and twelve hundred becomes one.
Currency next to the rate, separately for commission
The trade may be in one currency and the commission in another — often złoty even when buying in dollars. Two currency columns, two different rates.

Where it goes wrong

Commission in złoty on a foreign-currency trade
The commonest manual mistake: converting the commission at the trade rate although it is already in złoty. The cost comes out four times too high.
A brokerage account is a separate account
FIFO runs separately per investment account (art. 30b ust. 7). eMakler holdings must not be mixed with the same shares held elsewhere.
The history may be shorter than you need
The service shows a limited range back. If the shares were bought long ago, the acquisition cost needs those years — worth downloading in advance.

What we compute from it

Shares and ETFs — section C/D
FIFO for the eMakler account alone, art. 30b ust. 7.
Commission as cost
Added at its own rate, not the trade rate.
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

FIFO per account
One shared pile across all accounts
The NBP rate
The trade-date rate

All Polish tax cases

Questions about eMakler

I also hold an account elsewhere. Should I merge the files?

Send both, but we compute them separately: FIFO runs per account. Merging them would over- or understate the acquisition cost.

Do dividends from Polish companies need reporting?

For Polish companies the tax is withheld by the payer and they do not enter PIT-38. Foreign dividends do.