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.

CRS stands for Common Reporting Standard, while DAC2 and DAC8 refer to the EU Directives on Administrative Cooperation (versions 2 and 8). CARF is the Crypto-Asset Reporting Framework developed by the OECD.

• Crypto-assets are now included in the definition of financial assets under CRS and DAC2. As a result, CASPs offering custodial services are required to report identifying and balance information of crypto-asset users to their local tax authority—similar to the obligations already in place for banks and insurance companies.
• This information is exchanged internationally between tax authorities.
• The Netherlands Tax and Customs Administration will use this data to monitor compliance and provide taxpayers with certain services, improving visibility into crypto holdings and helping to prevent tax evasion.
• The Netherlands Tax and Customs Administration will receive data not only under DAC8, but also under CARF and CRS/DAC2. The following overview clarifies the scope of each framework:

DAC8 and CARF: Basis for Crypto-Asset Data Exchange

• DAC8 enables the exchange of crypto-asset transaction data between tax authorities of EU Member States.
• CARF enables the exchange of crypto-asset transaction data between tax authorities of non-EU jurisdictions.
• Based on DAC8 and CARF, the Netherlands Tax and Customs Administration will receive crypto-asset transaction data from both EU and non-EU jurisdictions. This data will be used for standard tax compliance and service purposes.
• Under DAC8 and CARF, the Netherlands Tax and Customs Administration must forward the data reported by Dutch RCASPs, where relevant, to other EU Member States and third countries within 9 months after the end of the calendar year.

DAC2 and CRS: Basis for Financial Account Data Exchange

• DAC2 enables the exchange of financial account balance data between EU Member States.
• CRS enables the exchange of such data between non-EU jurisdictions.
• Balance data from financial products originating in EU or third countries is used for routine compliance and taxpayer services.
• Under DAC2 and CRS, the Netherlands Tax and Customs Administration must forward account balance information reported by Dutch financial institutions to other relevant jurisdictions.

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.