EU Crypto-Asset Tax Reporting Directive
Comprehensive reference on DAC8 — from transposition timelines in all 27 Member States to XML schema specifications, TIN validation rules, and penalty frameworks.
The European Union's Directive on Administrative Cooperation 8 (DAC8) represents a landmark shift in how crypto-asset transactions are reported and taxed acr...
The European Union's Directive on Administrative Cooperation has evolved through multiple iterations, each expanding the scope of automatic tax information e...
The EU's DAC8 directive and the OECD's Crypto-Asset Reporting Framework (CARF) are often discussed interchangeably, but they are distinct instruments with im...
Germany is one of Europe's largest crypto-asset markets, with millions of users and a significant number of licensed CASPs operating under the supervision of...
France has positioned itself as a leading European hub for digital asset regulation, with its PSAN (Prestataire de Services sur Actifs Numériques) registrati...
The Netherlands occupies a unique position in the European crypto landscape. Home to several major exchanges and fintech companies, the country combines a pr...
The XML schema is the backbone of DAC8 reporting. Every CASP must generate reports in a specific XML format that conforms to the DAC8/CARF standard. Understa...
Understanding exactly which transactions must be declared under DAC8 is fundamental to compliance. This article provides a detailed analysis of each transact...
DAC8 requires CASPs to collect and report a comprehensive set of data fields for each reportable user and their transactions. This article provides the defin...
Non-compliance with DAC8 carries real consequences. While the directive leaves specific penalty amounts to individual Member States, the enforcement framewor...
Penalty levels for DAC8 non-compliance vary significantly across EU Member States. This article provides a comparative overview of the approaches taken by ke...
Understanding how tax authorities will verify DAC8 compliance helps CASPs prepare for the scrutiny they will face. This article examines the enforcement tool...
DAC8 requires CASPs to collect, process, and transmit significant volumes of personal data. This creates a tension with the EU's General Data Protection Regu...
Understanding the legal basis for personal data processing is fundamental to DAC8 compliance. This article examines the specific GDPR provisions that authori...
How long must CASPs retain DAC8-related data? This question involves the intersection of DAC8's reporting needs, national transposition requirements, and GDP...
Before diving into DAC8 implementation, CASPs must evaluate their current state of readiness. A structured readiness assessment identifies gaps, prioritizes ...
Following the readiness assessment, a detailed gap analysis provides the foundation for your DAC8 implementation plan. This article explains how to conduct a...
This article provides a practical 12-month implementation roadmap for CASPs preparing for DAC8 compliance. The timeline assumes a start date approximately 12...
DAC8 compliance is not a one-time project — it is an ongoing operational commitment that improves with each reporting cycle. This article describes a continu...
The Common Reporting Standard (CRS) has been the cornerstone of international tax transparency since 2014. DAC8 extends this transparency to crypto-assets. U...
The US Foreign Account Tax Compliance Act (FATCA) adds another dimension to the reporting landscape for CASPs serving US-person clients. Understanding how DA...
DAC8 Compliance is a dedicated resource for crypto-asset service providers preparing for the EU's Directive on Administrative Cooperation (DAC8). Built by the CARFDAC8 team with 15+ years in regulatory compliance.
From transposition tracking across every EU Member State to technical XML reporting specifications, we cover every aspect of DAC8 implementation that CASPs need to understand.
From gap analysis to XML report generation — our team helps CASPs implement DAC8 compliance across every EU jurisdiction.