Trading 212

PIT-38 from Trading 212: the exchange rate in this file is inverted

The Trading 212 export looks friendly and hides a trap that misprices things by a factor of four. Below is exactly what our engine reads.

Where to get the file

  1. In the app or on the site open History and choose export.
  2. Select the whole tax year, 1 January to 31 December.
  3. Tick every operation type, not just buys and sells.
  4. Download the CSV. It arrives by e-mail, not straight to the browser.

What is inside

The Total column is already in złoty
If the account is held in PLN, the trade value is converted.
Withholding tax in foreign currency
The withheld tax is in the dividend currency, unlike the Total next to it.
Charge amount is the commission
A separate column, in złoty.
Result only on sells
The result column fills on sales; on buys it is empty.
ISIN next to the ticker
Identification is unambiguous, which helps across renames.

Where it goes wrong

The rate is INVERTED
The Exchange rate column says how much foreign currency one złoty buys. A value of 0.24 means 0.24 USD per 1 PLN, so 1 USD ≈ 4.17 PLN. Multiplying instead of dividing understates the amount seventeenfold.
The broker rate is not the NBP rate
The return still needs the NBP average from the day before income is realised (art. 11a ust. 1). The file’s rate is only good for checking.
No settlement date
The file gives the trade date. The settlement day, which sets the rate, is absent. We report that as a correction rather than quietly substituting the trade date.
Deposits and withdrawals in the same file
Funding the account means nothing for tax and does not count toward your package.

What we compute from it

Shares and ETFs — section C/D
FIFO per account, art. 30b ust. 7.
Dividends — section G
Withholding credited up to the treaty limit, art. 30a ust. 9.
Conversion to złoty
Always the NBP rate, never the broker’s column.

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

The NBP rate
The trade-date rate
US dividends
No W-8BEN, so 30 percent instead of 15
PIT/ZG
The attachment never filed

All Polish tax cases

Questions about Trading 212

Can I use the ready-made tax report from the app?

Send the plain history export. The summary report carries neither settlement dates nor individual trades, and without them FIFO and the NBP rate cannot be worked out.

I trade fractional shares. Is that a problem?

No. Quantities are often fractional and are computed as such, without rounding.