Are you a reporting
crypto-asset service provider?
DAC8 entered into force on 1 January 2026. Data collection on EU-resident users has already begun; the first return for FY2026 is due by 30 September 2027. Screen whether your business is in scope, what becomes reportable, and — the part most firms miss — where your data is not yet ready. Preliminary screen only.
DAC8 attaches to user residence, not provider establishment. Serving EU residents is the core trigger.
If not, the first reportable period is already running with a data gap — the most urgent finding.
Dataset version 2026-06-02. No data is sent or stored. Computation runs locally.
An authorised CASP providing reportable crypto-asset services to EU-resident users is a Reporting Crypto-Asset Service Provider under DAC8. Reporting obligations apply.
Under the self-certification regime, a user who does not provide a valid self-certification after reminders must ultimately be restricted from transacting. Gaps in self-certification collection are an operational, not just a reporting, risk.
- EU-resident individual users
- EU-resident entity users (with controlling-person look-through under the CARF model)
- Exchanges between crypto-assets and fiat (buy / sell)
- Retail payment transactions in crypto above the reporting value threshold
- User tax-residence evidence may be incomplete from 1 January 2026 onward — the first reportable period has already begun.
- Self-certifications may be missing for pre-existing and new users (CRS-model collection).
- Transaction taxonomy may not yet map cleanly to DAC8/CARF reportable categories.
- No tested export to the DAC8 reporting schema for the first return.
- Confirm entity and service mapping against the DAC8 / CARF Reporting-CASP definition.
- Validate user tax-residence capture and self-certification coverage across all EU-resident users.
- Build and test the reporting-schema extract ahead of the 30 September 2027 first-return deadline.
- DAC8 reporting attaches to the residence of the user, not the establishment of the provider — a non-EU provider with EU-resident users can be in scope.
- First data collection began 1 January 2026; the first return for FY2026 is due by 30 September 2027.
- DAC8 substantially transposes the OECD CARF, but registration, equivalence, and local implementation differ — confirm the rules in your reporting Member State.
- This is a preliminary screen, not a legal scoping. Hybrid, DeFi-adjacent, or thinly-described models return "needs review" by design.
For orientation only — not financial, legal, regulatory, or investment advice. Outputs are directional and based on generalised inputs. Decisions should be taken only after consultation with a qualified adviser on your specific facts — book the full assessment before acting on anything you read here.
Numbers shown exclude finconduit fees and any third-party costs (legal, audit, regulator-mandated experts, banking-relationship fees, document-translation, ongoing supervisory levies, or local agent / service-provider charges). Real-world authorisation budgets typically exceed the headline regulator-side numbers by a meaningful multiple.