Quick answer
DAC8 is the EU law that brings crypto-asset reporting into the EU’s automatic exchange of tax information framework. CARF, the Crypto-Asset Reporting Framework, is the OECD standard that DAC8 builds on.
Neither DAC8 nor CARF is a crypto tax calculator. They are reporting and information-exchange frameworks. The actual tax treatment of a user’s crypto activity still depends on domestic tax rules.
DAC8
DAC8 expands EU tax transparency to crypto-assets. The European Commission says the rules apply from 1 January 2026, with the first reporting year being 2026 and first exchanges due by 30 September 2027.
The framework requires Reporting Crypto-Asset Service Providers to collect and report information that can then be exchanged with tax authorities in the relevant EU country of residence.
CARF
CARF is the OECD framework for collecting and automatically exchanging information on relevant crypto-asset transactions. The OECD describes four building blocks:
- scope of crypto-assets covered;
- entities and individuals subject to reporting;
- reportable transactions and information;
- due diligence procedures to identify users and tax jurisdictions.
Comparison table
| Topic | DAC8 | CARF |
|---|---|---|
| Legal layer | EU directive | OECD international standard |
| Geographic scope | EU Member States | Implementing jurisdictions globally |
| Reporting parties | Reporting Crypto-Asset Service Providers | Reporting Crypto-Asset Service Providers |
| User impact | Platform data becomes more visible to EU tax authorities | Platform data may be exchanged internationally |
| Tax calculation? | No | No |
What users should keep
- exchange exports;
- wallet addresses;
- transaction hashes where useful;
- fiat value at acquisition/disposal;
- transfer notes between own wallets;
- evidence when a platform closes, delists assets or restricts access.
FAQ
Does DAC8 mean every crypto transaction is taxed?
No. DAC8 is about reporting and exchange of information. Taxability depends on domestic law.
Is CARF only for Europe?
No. CARF is an OECD framework. DAC8 is the EU implementation layer that draws on it.
Should users rely only on exchange reports?
No. Exchange data can be incomplete or unavailable later. Users should keep their own records.
Internal links
Sources
Educational content only — not tax, legal, accounting, or investment advice.
