Directive (EU) 2023/2226, known as DAC 8extends the framework for european cooperation automatic fiscal to include transactions with criptoactivos.
In practice, this means that the exchanges de criptomonedas, digital wallets and other similar services shall report the data of its customers residing in the EU tax authorities, who then shared with the relevant country.
Deadlines key
- The member States must incorporate the standard into their national laws prior to the 31 December 2025.
- The reporting obligations apply from the January 1, 2026.
What changes for companies, platforms, and individuals?
For platforms and providers of crypto-services
Entities that facilitate exchange, custody, issuance or transfer of criptoactivos (“Reporting Crypto-Asset Service Providers” or RCASPs) must:
- Collect detailed data on their users (residence, TAX identification number, volume of transactions).
- Report relevant transactions, both domestic and cross-border.
- Adjust their systems of compliance, technology and internal processes to meet the new requirements.
For investors and users of crypto
Although the obligation falls on platforms, users also need to pay attention:
- Their data and operations can be reported automatically to the tax authority of your country of residence.
- It is key to keep clear records of operations, payment, exchange criptoactivos and custody.
- Tax planning becomes even more relevant: declare properly and to avoid differences between what the platform reports and what you learn.
What should you do to prepare for it and avoid tax risks?
- Check out where they are registered to your platforms or wallets: if you operate from the EU, or with customers/european residence, applies DAC 8.
- Request reports from your suppliers: verify that you have certificates KYC/AML up to date and that they can deliver the information required by the standard.
- Register your operations: download history, saved exchanges, conversions, transfers, and value in euros at the time of the operation.
- In IURIT we take care of to review your tax situation, crypto and adapt your structure before doing what right for you.
Don't expect to 2026: we analyze your platforms, your movements and designed with you a strategy fiscal secure and personalized to meet with DAC8 no surprises.
The rules DAC 8 marks a new era of tax transparency in criptoactivos within the EU. If you manage investments criptomonedas, the custodian important or simply use sharing platforms, it's time to review your situation, adjust your processes and planning before 2026.
Do you want to make sure you are up to date with your tax obligations in criptoactivos?
In IURIT, we'll help you analyze your exposure, verify your platforms and designing a compliance plan adapted to your profile. Contact us and we shall together surprises with Finance.
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