DAC8 - tax transparency for crypto-assets
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DAC8 - tax transparency for crypto-assets

Brief overview

DAC8 provides for automatic exchange of information on crypto-assets between EU countries. It is the eighth amendment of the Directive on Administrative Cooperation in Direct Taxation.

The Directive lays down the rules and procedures for exchanging information on crypto-asset users by implementing due diligence procedures and reporting rules for operators active in crypto-asset transactions and their users. The rules are based on the OECD's international standard Crypto-Asset Reporting Framework (CARF)

This directive covers a broad scope of crypto-assets, building on the definitions set out in the European Crypto-Assets Regulation (MiCA)

In addition, crypto-assets that have been issued in a decentralised manner, as well as stablecoins, including e-money tokens and certain non-fungible tokens (NFTs), are included within the scope of the directive. 

Malta will be transposing DAC 8 by 31st December 2025.​