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Legislations.
European UnionEuropean UnionLawLawCouncil Directive (EU) 2023/2226

DAC8 (crypto-asset tax reporting)

Amends the Directive on administrative cooperation in taxation to require crypto-asset service providers to report their users' crypto-asset transactions to tax authorities, with automatic exchange of that information between member states.

Where it stands

In forceIntroducedCommitteeFloorLawIn force

Transposed rules applyJan 18 months ago

Body
Council of the European Union
Session
9th parliamentary term
Introduced
Dec 8, 2022
In effect since
Nov 13, 20232 years ago
CryptoData
Official page

Timeline

  1. Jan 1 8 months ago

    Transposed rules apply

  2. Dec 31, 2025 9 months ago

    Transposition deadline for member states

  3. Nov 13, 2023 2 years ago

    Enters into force

  4. Oct 24, 2023 2 years ago

    Published in the Official Journal

  5. Oct 17, 2023 2 years ago

    Council adopts the directive

  6. Sep 13, 2023 3 years ago

    Parliament adopts its consultation opinion

  7. Jun 28, 2023 3 years ago

    ECON committee vote

  8. Dec 8, 2022 3 years ago

    Commission proposal COM(2022) 707 published, procedure 2022/0413(CNS)