Regulations · Regulation explained
DAC8 — crypto-asset reporting for tax
DAC8 brings the OECD's crypto-asset reporting framework into EU law: crypto platforms will report their users' transactions to tax authorities, which exchange them automatically across the Union. Client conversations about undeclared crypto change permanently.
The requirements, article by article
Automatic exchange of crypto information
Reported crypto-asset transaction data is exchanged automatically between member state tax authorities every year.
In Sceau — The AEOI workspace tracks what will be visible about a client and from when.
Due diligence on users
Reporting providers must collect and validate self-certifications establishing each user's tax residence.
In Sceau — Self-certification records with validation status live on the client file.
Report the transactions
Exchanges, transfers and certain payments in crypto-assets are reportable per user, per asset type, annually.
In Sceau — Transaction categorisation maps client activity to the reportable classes.
2026 is the operative year
Data captured from 1 January 2026 feeds the first exchanges in 2027 — readiness work happens now.
In Sceau — Readiness checklists per client segment show what must be in place before the year starts.
This page is a plain-language orientation, not legal advice. Article numbering follows the instrument as published in the Official Journal; where implementing technical standards are still in draft, we say so. The legal text always prevails.
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