Here's the updated picture based on your new details: **Polish citizen**, haven't been to Poland in 2 years, no address there, long-term rental in **Sri Lanka**, using **Revolut with Lithuanian IBAN**.
### 1. Which Country to Pick in Buy Me a Coffee / Stripe Setup?
**Still pick Lithuania** for the account registration and bank verification.
- Your Revolut IBAN is **LT** (Lithuanian), issued by Revolut Bank UAB in Lithuania. Stripe and Buy Me a Coffee accept Lithuanian bank accounts (including Revolut) without major issues when you select Lithuania.
- Lithuania is fully supported for payouts.
- Selecting **Poland** could cause bank mismatch flags later because your actual bank details don't match a Polish IBAN/branch.
During Stripe Express onboarding you will also provide:
- Your **Polish passport/ID** (that's fine).
- Your **tax identification number** → use your Polish PESEL (or NIP if you have one from past self-employment).
- Your **current address** → you can use your Sri Lanka rental address (Stripe allows foreign addresses for EEA-registered accounts).
This is common for nomads. The platform country (Lithuania) is mainly for banking/payout routing; it doesn't automatically set your tax residency.
### 2. Tax Residency & Income Tax Implications (Important for You)
Poland determines tax residency with **two alternative tests** (you only need to meet one to be considered a Polish tax resident):
- **183-day rule**: Days physically spent in Poland in a calendar year. You said 0 days for 2 years → this test is **not met**.
- **Centre of vital interests** (personal + economic): Family, home, economic ties, etc. in Poland.
Since you have **no address**, no recent visits, and live long-term in Sri Lanka, you have a strong argument that your centre of vital interests has shifted abroad. Many long-term nomads in your situation successfully argue they are **no longer Polish tax residents**.
**However** — this is **not automatic**. Polish tax authorities can still claim you if they see economic ties (e.g., Polish bank accounts, past business, family, etc.). You should:
- Formally notify the Polish tax office (US) of your change in residency if you haven't already (submit a statement or file as a non-resident).
- Keep proof: long-term Sri Lanka rental contract, visa/residency proof if any, travel records showing <183 days in Poland, etc.
**If you are no longer a Polish tax resident**:
- Poland should only tax Polish-source income (you probably have none).
- Your Buy Me a Coffee income would be taxed (or not) according to your **new tax residency**.
**Sri Lanka situation**:
- Long-term rental suggests you may qualify as a Sri Lankan tax resident (usually based on 183+ days or permanent home).
- Sri Lanka taxes **foreign income** remitted to the country (recent changes: up to 15% cap on certain foreign service income remitted via bank, with progressive lower brackets on the first portion).
- If you keep earnings in your Revolut/LT account and don't remit large amounts to a Sri Lankan bank, you may minimize or avoid Sri Lankan tax on that income.
- Sri Lanka has double-tax treaties (including with Poland), which can help avoid double taxation.
**Bottom line on taxes**:
This is now a **grey area** because of your long absence from Poland and presence in Sri Lanka. Neither Buy Me a Coffee nor Stripe decides your tax residency — **you do**, based on facts, and you must self-assess/file accordingly.
- Small earnings: many nomads in similar situations report nothing in Poland and handle (or avoid) local tax in their current country.
- Growing earnings: **strongly recommend consulting a cross-border tax advisor** familiar with Polish exit rules + Sri Lankan residency (or a nomad-friendly accountant). One wrong assumption can lead to back taxes or penalties in Poland.
Also fill the **W-8BEN** form in Stripe (standard for non-US individuals) to avoid 30% US withholding on any American donations.