DAC8 crypto reporting
DAC8 brings crypto into the EU's tax-information-exchange system. From 2026, crypto-asset service providers must collect and report user and transaction data — and the first reports are due in 2027. This page explains who's in scope, the timeline, and how CryptaCount produces the reports.
General information, not legal or tax advice. Confirm your specific obligations against the directive and a qualified advisor.
What DAC8 is
DAC8 (Council Directive (EU) 2023/2226) extends the EU's Directive on Administrative Cooperation to cover crypto-assets. It requires Reporting Crypto-Asset Service Providers (RCASPs) — exchanges, brokers, certain wallet providers and other platforms facilitating crypto transactions for customers — to carry out due diligence on their users and report their identity, tax residence, and transactions to national tax authorities. It's the EU's implementation of the OECD's CARF, so the two are deliberately aligned. CARF →
The timeline
- Transposition: EU member states were to transpose DAC8 into national law by 31 December 2025.
- Data collection: reporting obligations apply from 1 January 2026 — the first reporting year.
- First reports: reports covering the 2026 calendar year are due in 2027 (broadly between January and September 2027, depending on the member state).
Who's in scope
RCASPs are defined broadly. The rules are also extraterritorial — a platform based outside the EU that serves EU-resident users can fall within scope and may need to register with a designated member state. If you operate a platform, fund, or service that facilitates crypto transactions for others, you should assess whether DAC8 applies to you.
What it requires
Collecting validated user information (including tax identification and residence), applying due-diligence procedures to new and pre-existing users, and reporting transaction-level data in the prescribed format and deadline each year.
How CryptaCount helps with DAC8
- Maintains the transaction-level records and user data the reporting depends on
- Generates DAC8 operator reports in the required format for filing
- Keeps a complete, auditable trail behind every reported figure
- Aligns with CARF so overlapping obligations are handled together
Compliance & reporting → · See the sub-ledger →
General information, not legal or tax advice. Verify against the directive and a qualified advisor.
FAQ
Reporting Crypto-Asset Service Providers — exchanges, brokers, certain wallet providers, and other platforms facilitating crypto transactions for customers, including some non-EU platforms serving EU users.
Data collection applies from 1 January 2026, with the first reports (covering 2026) due in 2027.
DAC8 is the EU's implementation of the OECD's CARF, deliberately aligned so providers can meet both through one integrated process.
It can — the rules are extraterritorial and can apply based on where users are tax resident, not where the provider is incorporated.
Yes. It maintains the underlying records and generates DAC8 operator reports in the required format, with a full audit trail.