EU crypto tax-reporting collection starts under DAC8

The European Union’s DAC8 crypto-asset reporting provisions apply from January 1, 2026. Reporting crypto-asset service providers must collect information about reportable transactions involving EU-resident users, including residents of the provider’s own member state.

The framework extends automatic tax-information exchange to a broad range of crypto-assets. Providers send information to their national tax authorities; information concerning non-resident users is then exchanged with the relevant EU country. For the first reporting year, those exchanges are due by September 30, 2027. Providers must check domestic deadlines and reporting formats. DAC8 is a transparency and administrative-cooperation framework. Its start date does not mean every customer owes a new tax on every transfer, or that cross-border tax-authority exchanges already occurred on January 1.