Glossary
DAC8
The EU directive implementing CARF, extending administrative cooperation in tax matters to crypto-asset service providers.
DAC8 brings CARF into EU law and adds its own timing, including a separate deadline for self-certifying users who existed before collection began. Providers register in a single member state and report there.
Penalties are set nationally and vary widely, which means the exposure of a late or inaccurate filing depends on where the provider registered — another reason the home-state choice has consequences beyond authorisation.
Where this comes up
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