The act Foreign Exchange Law of July 27, 2002 (Dziennik Ustaw no. 141, item 1178), which became effective on October 1, 2002 has assigned a special instrumental role to authorised banks, both Polish and branches of foreign banks, operating in Poland. The instrumental role is directly related to foreign currency transactions with entities abroad and in Poland, and it consists in:

The banks' active role in Poland's foreign currency market is carried out through the delegation to conduct within the territory of Poland, alongside currency exchange offices, the purchase and sale of foreign currency to individuals, legal entities, and other entities, regardless of their currency status, i.e. to both residents and non-residents, or the aim of such operations. This follows from the statutory regulations in the case of Polish banks or the contents of the authorisation granted in the case of branches of foreign banks. Such an organisation of Poland's foreign currency market resulted from, among others, the necessity to neutralise the consequences of a full liberalisation, including that of the deposit money flow. At present, such money can be freely transferred abroad, thanks to the services of banks and other professional institutions located in European Union, European Economic Area or Organisation for Economic Cooperation and Development countries.

Services of the authorised banks acting as agents in conducting the transfer of money abroad, and in particular cases also in financial settlements with non-residents in Poland, is safeguarded by the principle of exclusivity and the penalties provided by the provisions of The Treasury Penal Code modified by the above-mentioned act. The aim of granting instrumental exclusivity in this respect, and setting the maximum currency threshold at the equivalent of 10,000 euros, was to channel institutionally the outflow of foreign and Polish currency from the Polish currency area. This was also a tool which was to enable the National Bank of Poland to gather data in the scope necessary for drawing up the balance of payments and the balance of foreign claims and liabilities of the Republic of Poland, thanks to introducing the obligation of exhaustive reporting by the residents. The legislators eliminated the purely controlling responsibilities of the foreign currency operations that were entrusted to the banks by previous foreign currency acts. The effective regulations also emphasize the residents' obligation to specify each time the reason for transferring money abroad and recording the transfers in qualified cases, i.e. if the transfer exceeds the foreign currency threshold or at the bank's demand.

The banks' instrumental role was defined as the verification of the residents' compliance with the obligation and the verification activity was divided into two stages. The first of those covers verifying the compliance of the legal title specified each time a money transfer is requested, and the second in verifying the compliance of the documents presented with the legal title specified. Conducting both operations is a challenge for the bank's operational personnel, who have to be qualified for full identification of the legal title and have a comprehensive knowledge of the analysis procedure of documentation materials in this respect.

The act does not directly oblige the banks to issue certificates for the transfer or carrying abroad of foreign or Polish currency by Polish residents or non-residents. The banks' role in this respect is an indirect consequence of the implementing regulations included in the ordinances of the Finance Ministry of September 6 and 16, 2002 (Dziennik Ustaw no. 154, items 1276 and 1277). Nevertheless, it is a significant procedural and recording element in foreign currency operations with the abroad.