DAC8 (EU Directive on Administrative Cooperation — 8th Amendment)

DAC8 transposes the OECD’s CARF into EU law, requiring crypto-asset service providers operating in the EU to report user transaction data to national tax authorities for automatic exchange. Data collection went live January 1, 2026, aligned with CARF timelines. DAC8 extends the existing DAC framework (which covers bank accounts, beneficial ownership, and tax rulings) to crypto-assets — completing the tax transparency layer for digital asset markets.

Canonical site: StableDAC8.com Cross-references: StableCARF.com, StableMiCA.com, CryptoGAAP.com