Information on DAC8 / CARF

• DAC8 is a European directive that will enter into force on 1 January 2026. It requires Reporting Crypto-Asset Service Providers (RCASPs) to collect and maintain customer data. Starting in 2027, CASPs must report this data annually to the tax authority of the country in which they are tax resident.
• Tax authorities will then exchange the relevant information with tax authorities in other countries.
• Once implemented in national legislation, DAC8 will facilitate the reporting and exchange of information within the European Union (EU). Simultaneously, the OECD’s Crypto-Asset Reporting Framework (CARF) enables information exchange with non-EU countries.
• Under DAC8 and CARF, you are considered a Reporting Crypto-Asset Service Provider if you hold a Markets-in-Crypto-Assets (MiCA) license or operate as a Crypto-Asset Operator, and provide crypto-asset services to users that result in exchange transactions. In that case, you are required to perform due diligence procedures and report transaction data of your clients to the tax authority.
• If you also offer custodial services (e.g. crypto accounts or custodial wallets), you are additionally required to report account balance information under the updated rules of CRS/DAC2.

In addition to DAC8, the Dutch Tax and Customs Administration also requests and receives data under CARF and CRS/DAC2. The overview below provides insight into how these frameworks interact.

CRS refers to the Common Reporting Standard, DAC2 and DAC8 refer to the Directive on Administrative Cooperation (versions 2 and 8), and CARF stands for the Crypto-Asset Reporting Framework.

DAC8 and CARF: Data Exchange on Crypto-Assets

• DAC8 enables the exchange of information on crypto-asset transactions between tax authorities of EU Member States.
• CARF facilitates the exchange of information on crypto-asset transactions between tax authorities of non-EU countries.
• Based on DAC8 and CARF, the Dutch Tax Administration receives data on crypto-asset transactions from EU Member States and third countries. These data are used for regular tax supervision and taxpayer services.

Under DAC8 and CARF, crypto service providers established in the Netherlands must report relevant data to the Dutch Tax Administration, which in turn must forward this information to EU Member States and third countries within 9 months after the end of the calendar year.

DAC2 and CRS: Data Exchange on Financial Products

• DAC2 enables the exchange of account balance information on financial products between tax authorities of EU Member States.
• CRS facilitates the exchange of account balance information on financial products between tax authorities of non-EU countries.

Under DAC2 and CRS, financial product providers established in the Netherlands must report account balance data to the Dutch Tax Administration, which must forward this information to EU Member States and third countries within 9 months after the end of the calendar year.

• DAC8 expands upon the existing DAC2 framework, while CARF complements the CRS. These extensions include indirect investments in relevant crypto-assets, crypto derivatives, and specified e-money products, which are now classified as financial products subject to reporting under DAC2/CRS.
• The Dutch Tax Administration will use this data for supervision and taxpayer services. These insights will help improve visibility into crypto holdings and contribute to the prevention of tax evasion.

Entities that provide one or more crypto-asset services involving exchange transactions on behalf of a reportable user, including both CASPs and crypto-asset operators.

You are required to report the following customer data:

• Identifying information: name, address, tax residence(s), and TIN (Tax Identification Number).
• Exchange transactions: type of crypto-asset, type of exchange, number of units, gross amount, and fair market value.
• Transfers: type of crypto-asset, type of transfer, transaction value, and number of transfers.

The Netherlands Tax and Customs Administration shares this information with the tax authority of the country or countries where your client is tax resident.

Currently, the reporting functionality is under development. It is not yet possible to report data via Mijn Belastingdienst Zakelijk.

Collection of the required data must begin on 1 January 2026. The first reporting deadline is 31 January 2027. Collection of the required data must begin on 1 January 2026.

Clients must be informed that data that has been reported to the Netherlands Tax and Customs Administration. This notification must be provided no later than 31 January following the end of the calendar year. The format of this communication can be chosen by the reporting organization.

If you are developing software for the DAC8 data reporting:

• Register for an account on the designated website.
• Access will be granted to the technical specification, Validation Test Service and support desk.
• Updates regarding new developments and specification versions will also be provided.

• Are you a CASP and have questions? Contact dac8@belastingdienst.nl for questions about reporting obligations and required data.
• For general legal or regulatory interpretation, consult your tax advisor.
• For first-line questions about crypto data submission, contact the Belastingdienst Contact Center:
  • Phone: 0800 - 0227065 (available weekdays from 09:00 to 16:00)
  • Email: gegevensuitwisseling@belastingdienst.nl
• For IT-related questions, contact the Servicedesk ODB via email.
• For questions about Digipoort, contact the Logius Service Center or use the contact form.