EU’s DAC8 Crypto Tax Rules: What Every Investor Must Know for 2026

The European Union is set to enforce its DAC8 directive, a sweeping crypto tax reporting regime, starting January 1, 2026. Crypto asset service providers (CASPs) must prepare systems, conduct customer due diligence, and establish reporting frameworks by July 1, 2026. The first reports for EU-resident users are due by September 30, 2027.

DAC8 expands the EU’s administrative cooperation framework to include crypto-assets and their service providers, covering exchanges, brokers, and other digital asset operators. These entities will be required to collect and disclose user and transaction data to national tax authorities, which will then be automatically shared across all EU member states. The directive aims to close loopholes that have enabled tax evasion in the cryptocurrency market.

Unlicensed service providers must register with an EU member state and begin gathering reportable data. The MOVE signals a significant step toward global tax transparency, with implications for both institutional and retail crypto investors.