Understanding DAC8
DAC8 reporting deadlines
Key DAC8 dates: vote, adoption, publication, French transposition, collection start, first reporting period and first automatic exchange in September 2027.
Updated
Short answer
DAC8 is Directive (EU) 2023/2226 on the automatic exchange of information on crypto-assets. It was adopted by the Council of the European Union on 17 October 2023 and published in the Official Journal of the EU on 24 October 2023. Collection obligations have applied since 1 January 2026, the first reportable calendar year is 2026, and the first automatic exchange between tax authorities is expected in September 2027.
The calendar is no longer an abstract discussion: the operational phase has already begun.
Key facts
| Date | Event | What it means |
|---|---|---|
| 13 September 2023 | European Parliament vote | Political validation of the DAC8 principle |
| 17 October 2023 | Adoption by the Council of the European Union (Directive (EU) 2023/2226) | Formal adoption of the directive |
| 24 October 2023 | Publication in the Official Journal of the EU | The directive becomes official |
| 19 December 2025 | French decree n° 2025-1276 | Contested French transposition |
| 31 December 2025 | Deadline for Member State transposition | EU-wide deadline |
| 1 January 2026 | Collection obligations begin (core rules apply) | 2026 data becomes reportable |
| 2026 | First reportable calendar year | First period collected |
| 24 February 2026 | Summary application before the Conseil d’État | Start of Bull Bitcoin’s legal challenge |
| September 2027 | First automatic exchange between tax authorities | Cross-border transmission of data |
The date the application was filed is documented in the legal action before the Conseil d’État page.
Why the calendar creates urgency
The calendar is essential to understanding the urgency. DAC8 is no longer an abstract discussion: collection obligations entered their operational phase on 1 January 2026.
The security risk begins before international exchange. It begins as soon as sensitive data is collected, structured and stored.
Why September 2027 matters
The first automatic exchange is the moment when national collection becomes cross-border sharing. That is where the concentration risk changes scale.
Before this exchange, the objective is to suspend, delay, cancel or amend the most dangerous mechanisms.
The link with CARF
CARF follows a parallel global calendar. The OECD distinguishes jurisdictions aiming for first exchanges in 2027 from others in 2028.
DAC8 should therefore be read as the European piece of an international crypto-reporting calendar.