DAC8: first EU exchange of crypto tax data (30 September 2027)

By 30 September 2027, the tax authorities of the 27 EU member states must complete their first automatic exchange of crypto-asset data under DAC8, covering transactions made during 2026. It is the first time EU tax offices receive standardised reports on what their residents bought, sold and transferred on crypto platforms.

What is DAC8?

DAC8 is Council Directive (EU) 2023/2226, adopted on 17 October 2023. It extends the EU directive on administrative cooperation in tax matters to crypto-assets, using the definitions of MiCA. Member states had to transpose it by 31 December 2025, and the rules apply since 1 January 2026. Since that date, reporting crypto-asset service providers collect information on the reportable transactions of their EU-resident users.

Key dates

• 1 January 2026: data collection starts for providers serving EU residents.
• Within nine months after the end of 2026: reporting for the first year is due.
• 30 September 2027: deadline for the first exchanges between EU tax authorities, covering 2026.
• National deadlines for platforms to file with their own tax office can be earlier; they depend on each member state.

What it means for you

If you use a centralised exchange or broker in the EU, your tax authority will receive data on your 2026 crypto activity even if the platform is based in another member state. The directive does not create a new tax: it makes existing obligations easier to check. Keep your own records of purchases, sales and transfers, declare gains as your national rules require, and expect the platform to ask for your tax identification number. This page is general information, not tax advice.