European UnionEuropean UnionLawCouncil 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.
Transposed rules applyJan 1 10 months ago
- Body
- Council of the European Union
- Session
- 9th parliamentary term
- Introduced
- Dec 8, 2022
- In effect since
- Nov 13, 20232 years ago
Timeline
Jan 1 10 months ago
Dec 31, 2025 10 months ago
Nov 13, 2023 2 years ago
Oct 24, 2023 3 years ago
Oct 17, 2023 3 years ago
Sep 13, 2023 3 years ago
Jun 28, 2023 3 years ago
Dec 8, 2022 3 years ago
Commission proposal COM(2022) 707 published, procedure 2022/0413(CNS)
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Change log
- AddedAdded to the list. Set by hand from the official record.Sep 27
Summaries of public legislative records, executive actions and court rulings, for reference, not legal advice. Check the official page linked on each item. First seen 2026-09-27. Checked against the official source.