DAC8 (Directive on Administrative Cooperation, 8th iteration) is the EU framework that extends automatic exchange of tax information to crypto-asset activity reported by crypto-asset service providers (CASPs) and certain other actors.
It is a reporting regime (platforms → tax administrations → other Member States). It is not itself a capital-gains tax (CGT) method, a filing form for individuals, or a replacement for your local crypto tax rules.
What gets reported (high level)
In practice, platforms in scope collect and report user identity plus specified transaction / value data to their tax authority. Authorities then share relevant information across EU Member States. Exact fields and thresholds follow the directive and each country’s transposition — treat marketing pages as secondary to official EU / national guidance.
DAC8 vs taxation vs MiCA
- DAC8 — tax information exchange about crypto activity.
- National tax rules — whether a disposal, staking reward, or wealth balance is taxable for you.
- MiCA — markets / conduct licensing for CASPs (see our MiCA CASP directory), not your personal CGT math.
- CARF — OECD-style crypto reporting outside / alongside the EU path (see CARF).
Why retail users care
From the mid-2020s reporting cycle onward, “the exchange didn’t tell the tax office” is a weak assumption for EU tax residents using in-scope custodial platforms. Incomplete wallet / exchange history still breaks software reports — DAC8 does not invent your cost basis.
Practical prep: keep exports for every CEX/broker account, reconcile self-custody wallets, and use jurisdiction-correct software presets. Compare tools via the Software Finder and country guides.
Official starting point: European Commission — Taxation and Customs.
Educational definition — not tax advice. Implementation dates and scope follow national transposition.
