What Council Directive (EU) 2023/2226 of 17 October 2023 amending Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC8) requires
Directive (EU) 2023/2226 (DAC8) mandates that Crypto-Asset Service Providers (CASPs) and Crypto-Asset Operators in the EU must perform due diligence on their users and report transactional data concerning crypto-assets, e-money, and CBDCs to the tax authorities of EU Member States, effective from January 1, 2026, as specified in the amended Directive 2011/16/EU, Article 8ac and Annex V.
Pillar: Tax & Transfer Pricing · Authority: Council of the European Union · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32023L2226
SHA-256 integrity: 0927704487a49a12b3302cf5fc4b11f369ab8657e627cc1d8112ce6dd6372673
Primary Citations — 7 traced to source
- Council Directive (EU) 2023/2226, Article 1(5): Insertion of Article 8ac 'Scope and conditions of mandatory automatic exchange of information reported by reporting crypto-asset service providers'
- Council Directive (EU) 2023/2226, Annex: Insertion of Annex V 'Reporting and Due Diligence Rules for Reporting Crypto-Asset Service Providers'
+ 5 more citations (full bibliography, deterministic workflow, actionable schema and crosswalks) included in the vault unlock — $0.01 via Skyfire / L402 / Direct Base USDC.
Access
- Discovery (free): /api/v1/nodes/eu-dac8-crypto-asset-tax-reporting-2023-2226.json — 6-field metadata
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- Canonical URL: https://bidda.com/intelligence/eu-dac8-crypto-asset-tax-reporting-2023-2226
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