DAC8 crypto reporting: what exchanges send tax authorities

Since 1 January 2026, crypto providers in the EU have had to collect the data that tax authorities need: who you are, where you are liable to tax, and what you bought, sold and sent during a year. The first reports covering 2026 follow in 2027, and the date differs by country: the Dutch tax authority (Belastingdienst) gives 31 January 2027, while German law says 31 July. Between EU countries, the data for the first year is exchanged by 30 September 2027 at the latest.

This comes from the directive known as ‘DAC8’. Below you will find what the official texts say, what a provider reports for each customer, and what you can already check. A worked example shows how the amounts are added up.

DAC8 in short

• What it is: the eighth amendment to the EU directive on administrative cooperation between tax authorities. According to the European Commission, the directive was adopted on 17 October 2023 and published in the Official Journal on 24 October.
• When: member states had to transpose the directive into national law by 31 December 2025 at the latest, and it applies from 1 January 2026. The first reporting year is therefore 2026.
• Who reports: the crypto-asset service provider, not you. According to the Belastingdienst, a provider with a MiCA authorisation counts as a reporting provider.
• What is reported: who you are (name, address, tax residence, tax identification number) and, for each type of crypto, the totals of what you bought, sold and transferred.
• Who receives it: the tax authority of the provider’s country, which then passes the data on to the country where you are liable to tax.
• What it does not do: DAC8 does not change how much tax you pay. It governs what the tax authorities know. How crypto is taxed is decided by each country itself.

The dates at a glance

The Commission writes that data on non-resident investors is exchanged within nine months of the reporting year. For 2026, that comes to 30 September 2027.

What the provider reports for each customer

The Belastingdienst names three groups of data. German law, § 11 of the Kryptowerte-Steuertransparenzgesetz (KStTG), sets out the same breakdown.

• Who you are: name, address, the country or countries where you are tax resident, and your tax identification number (TIN).
• Swaps and sales: for each type of crypto, the type of transaction, the number of units, the total gross amount and the market value. In the German file this appears as a total per type: the total gross amount, the number of units and the number of transactions.
• Transfers: for each type of crypto, the type of transfer, the value and the number. German law also contains a separate line for transfers to addresses the provider does not know.

These are annual totals, not every individual order.

A worked example

Say that in 2026 you buy bitcoin twice on one exchange, for 1,000 euros and for 500 euros, and sell 0.01 BTC once for 700 euros. This is a worked example with made-up amounts, not a market price.

According to the sources, what is reported is totals per type of crypto, alongside your identification details. A profit calculation does not appear in the list from the Belastingdienst or in § 11 KStTG.

The Netherlands and Germany: what the official sources say

The Netherlands. The Belastingdienst writes that data collection must begin on 1 January 2026 and that the first reporting date is 31 January 2027. Providers must inform their customers by 31 January after the end of the calendar year at the latest. Reporting through Mijn Belastingdienst Zakelijk was not yet possible when the page was read: the function was under development, and developers of reporting software can register for the technical specification and a test service. The page itself carries no date.

Germany. Under § 9 KStTG, providers report the data for the previous reporting year to the Bundeszentralamt für Steuern (BZSt) every year by 31 July at the latest. For 2026, the first report is therefore due by 31 July 2027. The law is dated 22 December 2025. A provider does not have to report for a customer whose data is already reported in a third country with an appropriate agreement. If a provider discovers an error or a missed report, it must correct it without delay (§ 9, paragraphs 2 and 3).

What does this mean for you as a European investor?

Your tax number. Your tax number is part of the data that is reported. An exchange may therefore ask for it. If it is wrong or missing, a report may be incorrect or incomplete. Check in your account that your country of residence and your number are right.

Transfers. Transfers are reported separately, including those to an address the provider does not know. Keep your own record of what you sent where.

Tax return. The report does not replace your tax return. You can read how crypto is taxed in your country at crypto tax in Europe. For Germany there is also an ongoing debate about the holding period, see German crypto tax 2027: no cabinet decision yet.

Other countries. For Belgium, France, Spain, Portugal and Poland, we have not read the national law and reporting date ourselves. The sources we saw say that countries set the reporting date themselves and that it may differ. Ask your provider or check the website of your own tax authority.

What is not certain yet

• The date in other countries. The Dutch and German dates are in an official text. For the other member states we have not read an official text.
• The directive itself. The text on EUR-Lex could not be opened from the cloud at the time of writing (the server returned no content). The directive’s dates therefore come from the European Commission’s page.
• The Dutch reporting route. According to the Belastingdienst, reporting was still under development. Whether the date of 31 January 2027 stands could change if the rules or the technology change.
• What a provider tells you. How and when an exchange informs its customers differs by provider; the sources do not say.

This article is not investment or tax advice. Crypto can lose a lot of value and you could lose your entire stake.

Frequently asked questions

What is DAC8?

DAC8 is the eighth amendment to the EU directive on cooperation between tax authorities. It requires crypto providers to collect data about their customers and their transactions and to pass it on to the tax authority every year.

Does my exchange report my crypto to the tax authority?

According to the Belastingdienst, a provider with a MiCA authorisation has a reporting obligation. In Germany, providers (Kryptowerte-Betreiber) report to the BZSt. Whether your exchange falls under this depends on its status and on where you live.

When does DAC8 apply from?

Data collection has applied since 1 January 2026. The first report covering 2026 is due on 31 January 2027 in the Netherlands and by 31 July 2027 at the latest in Germany.

Do I have to do anything myself?

You do not have to do anything for the report. Your tax return remains your responsibility. Make sure your details at the exchange are correct, in particular your country of residence and your tax number.

Sources

Read on 2 November 2026.

• European Commission, DAC8: directive of 17 October 2023, transposition 31 December 2025, application 1 January 2026, exchange 30 September 2027. The page shows no update date.
• Belastingdienst, DAC8 / CARF: collection from 1 January 2026, first reporting date 31 January 2027, data per customer. The page shows no date.
• § 9 KStTG, Meldepflicht: annual report to the BZSt by 31 July at the latest, law of 22 December 2025.
• § 11 KStTG, zu meldende Informationen: which data a provider reports for each user.
• More on rules by country: MiCA authorisations and crypto tax in Europe.