DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)
Date note: Reporting obligation applies from 2026-01-01; the Commission states the first report is due within nine months after the end of 2026 – national laws may set an earlier date (e.g. 31 January), check your Member State
What changes
Since 1 January 2026 crypto-asset service providers (exchanges, brokers, custodial wallet providers, some DeFi front-ends) must collect and verify customer identity and tax residence and record all exchange and transfer transactions of EU users. The first annual report to the tax authority is due in 2027, and data is exchanged between Member States. DAC7 already imposes similar annual reporting (by 31 January) on digital platforms for sellers.
Who is affected
Any business that provides crypto exchange, transfer or custody services to EU customers, including MiCA-authorised firms and non-EU providers serving EU users.
Sizes: micro, small, medium, large · Sectors: Finance / insurance, Software / SaaS · Applies if: We deal with crypto-assets; We run a platform / marketplace
What to do
Register as a reporting crypto-asset service provider in one Member State if not MiCA-authorised. Collect self-certifications (name, address, TIN, tax residence) from all users, keep transaction records from 1 January 2026, and set up XML reporting in the national format before the first deadline.
Penalty
Set nationally; typically fines per unreported user/transaction
Sources
- European Commission – DAC8 (taxation-customs.ec.europa.eu)
- Grant Thornton – DAC8 reporting requirements for crypto providers (www.grantthornton.nl)
Last verified 7 September 2026. Informational only, not legal advice.