DAC8 — EU Crypto Tax Reporting Directive
EUEffective: 2026-01-01
Mandatory reporting of crypto-asset transactions by service providers to tax authorities
tax
Summary
The EU's Directive on Administrative Cooperation (DAC8) extends automatic exchange of tax information to crypto-assets. Crypto-asset service providers must report transaction data to their national tax authority, which then shares it across EU member states. Aligned with the OECD Crypto-Asset Reporting Framework (CARF). Brings crypto tax reporting in line with traditional financial instruments under CRS/DAC standards.
Key Requirements
- CASP reporting of user transactions to tax authority
- Cross-border information exchange between EU states
- OECD CARF alignment
- User identification for tax purposes
- Annual reporting obligations
- EU Crypto Tax Reporting Directive — The EU's Directive on Administrative Cooperation (DAC8) extends automatic exchange of tax information to crypto-as
Jurisdictions Implementing This Framework
AE United Arab Emirates AF Afghanistan AG Antigua and Barbuda AR Argentina AT Austria BM Bermuda BR Brazil BS Bahamas CA Canada CH Switzerland CN China CZ Czech Republic DE Germany DK Denmark EU European Union FM Micronesia FR France GB United Kingdom ID Indonesia IL Israel IN India IT Italy JP Japan KG Kyrgyzstan KR South Korea KY Cayman Islands LV Latvia MC Monaco MD Moldova MR Mauritania MX Mexico NG Nigeria NL Netherlands NO Norway PH Philippines PT Portugal RU Russia SE Sweden SG Singapore TH Thailand TN Tunisia TV Tuvalu ZA South Africa
43 jurisdictions reference this framework
Related Articles
- United Arab Emirates -- Cryptocurrency Tax Framework Regulatory Overview Grade A AE
- Afghanistan -- Cryptocurrency Tax Framework Regulatory Overview Grade A AF
- Antigua and Barbuda -- Cryptocurrency Tax Framework Regulatory Overview Grade B AG
- Argentina -- Cryptocurrency Tax Framework Regulatory Overview Grade B AR
- Bermuda -- Cryptocurrency Tax Framework Regulatory Overview Grade A BM
- Brazil -- Regulatory Status Regulatory Overview Grade A BR
- Bahamas -- Cryptocurrency Tax Framework Regulatory Overview Grade A BS
- Canada -- Cryptocurrency Tax Framework Regulatory Overview Grade A CA
- Switzerland -- Regulatory Status Regulatory Overview Grade A CH
- Switzerland -- Cryptocurrency Tax Framework Regulatory Overview Grade B CH
- China -- Cryptocurrency Tax Framework Regulatory Overview Grade A CN
- Czech Republic -- Securities Classification Regulatory Overview Grade A CZ
- Germany -- Cryptocurrency Tax Framework Regulatory Overview Grade B DE
- Denmark -- Cryptocurrency Tax Framework Regulatory Overview Grade A DK
- European Union — Regulatory Status Grade A EU
- Micronesia -- Securities Classification Regulatory Overview Grade A FM
- France -- Regulatory Status Regulatory Overview Grade A FR
- United Kingdom -- Cryptocurrency Tax Framework Regulatory Overview Grade A GB
- Indonesia -- Regulatory Status Regulatory Overview Grade A ID
- Indonesia -- Cryptocurrency Tax Framework Regulatory Overview Grade B ID
- Israel -- Cryptocurrency Tax Framework Regulatory Overview Grade A IL
- India -- Cryptocurrency Tax Framework Regulatory Overview Grade A IN
- Italy -- Regulatory Status Regulatory Overview Grade A IT
- Japan -- Cryptocurrency Tax Framework Regulatory Overview Grade A JP
- Kyrgyzstan -- Travel Rule Implementation Regulatory Overview Grade A KG
- South Korea -- Cryptocurrency Tax Framework Regulatory Overview Grade A KR
- Cayman Islands -- Enforcement Actions Regulatory Overview Grade A KY
- Cayman Islands -- Cryptocurrency Tax Framework Regulatory Overview Grade A KY
- Latvia -- Cryptocurrency Tax Framework Regulatory Overview Grade A LV
- Monaco -- Regulatory Status Regulatory Overview Grade A MC
- Moldova -- Cryptocurrency Tax Framework Regulatory Overview Grade A MD
- Mauritania -- Cryptocurrency Tax Framework Regulatory Overview Grade B MR
- Mexico -- Cryptocurrency Tax Framework Regulatory Overview Grade A MX
- Nigeria -- Cryptocurrency Tax Framework Regulatory Overview Grade A NG
- Netherlands -- Cryptocurrency Tax Framework Regulatory Overview Grade A NL
- Norway -- Securities Classification Regulatory Overview Grade A NO
- Philippines -- Cryptocurrency Tax Framework Regulatory Overview Grade A PH
- Portugal -- Regulatory Status Regulatory Overview Grade A PT
- Portugal -- Cryptocurrency Tax Framework Regulatory Overview Grade B PT
- Russia -- Cryptocurrency Tax Framework Regulatory Overview Grade A RU
- Sweden -- Regulatory Status Regulatory Overview Grade B SE
- Sweden -- Cryptocurrency Tax Framework Regulatory Overview Grade A SE
- Singapore -- Cryptocurrency Tax Framework Regulatory Overview Grade A SG
- Thailand -- Cryptocurrency Tax Framework Regulatory Overview Grade A TH
- Tunisia -- Cryptocurrency Tax Framework Regulatory Overview Grade A TN
- Tuvalu -- Regulatory Status Regulatory Overview Grade A TV
- South Africa -- Cryptocurrency Tax Framework Regulatory Overview Grade A ZA
Last updated: 2026-04-12. View all frameworks