DAC8: crypto-asset service providers report from 2026

Council Directive (EU) 2023/2226 of 17 October 2023 has every member state require crypto-asset service providers to report their users' transactions, and the member states exchange what they collect. They apply it from 1 January 2026, so 2026 is the first reported year: this is about what a tax authority already holds, not a new tax.

Source: Council Directive (EU) 2023/2226 of 17 October 2023, Article 8ad(1) — “take the necessary measures to require Reporting Crypto-Asset Service Providers to fulfil the reporting requirements and carry out the due diligence procedures laid down in Sections II and III of Annex VI”; Article 2(1) — “They shall apply those provisions from 1 January 2026” (eur-lex.europa.eu)