{"id":1444,"date":"2026-03-13T16:55:37","date_gmt":"2026-03-13T16:55:37","guid":{"rendered":"https:\/\/www.itataxadvisor.com\/dac8-nuove-regole-di-rendicontazione-crittografica-dellue-da-gennaio-2026-ita-international\/"},"modified":"2026-03-13T16:55:37","modified_gmt":"2026-03-13T16:55:37","slug":"dac8-nuove-regole-di-rendicontazione-crittografica-dellue-da-gennaio-2026-ita-international","status":"publish","type":"post","link":"https:\/\/www.itataxadvisor.com\/it\/dac8-nuove-regole-di-rendicontazione-crittografica-dellue-da-gennaio-2026-ita-international\/","title":{"rendered":"DAC8: Nuove regole di rendicontazione crittografica dell&#8217;UE da gennaio 2026 | ITA International"},"content":{"rendered":"<p><!-- ============================================================\n     ITA International Tax & Advisor\n     Article: DAC8 & New Crypto Reporting Rules from January 2026\n     Date: October 2025\n     Category: International Tax\n     Slug: dac8-crypto-reporting-rules-2026-italy-eu\n     ============================================================ --><\/p>\n<style>\n\/* \u2500\u2500 ITA Article Base \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500 *\/\n.ita-art-wrap { max-width:860px; margin:0 auto; font-family:'Open Sans',sans-serif; color:#e8e4dc; line-height:1.75; }<\/p>\n<p>.ita-art-meta { display:flex; gap:12px; align-items:center; flex-wrap:wrap; margin-bottom:18px; }\n.ita-art-badge { font-size:10px; font-weight:700; letter-spacing:1.5px; text-transform:uppercase; background:#C9A870; color:#0A1628; padding:4px 12px; border-radius:2px; }\n.ita-art-date  { font-size:11px; font-weight:600; letter-spacing:2px; color:rgba(201,168,112,.7); text-transform:uppercase; }\n.ita-art-read  { font-size:11px; color:rgba(201,168,112,.5); margin-left:auto; }\n.ita-art-title { font-family:'Cormorant Garamond',Georgia,serif; font-size:clamp(28px,4vw,46px); font-weight:700; color:#f5f0e8; line-height:1.15; margin-bottom:18px; }\n.ita-art-sub   { font-size:17px; color:#A8B2C0; margin-bottom:40px; line-height:1.6; }\n.ita-art-divider { width:60px; height:2px; background:#C9A870; margin:0 0 44px; }\n.ita-art-intro { font-size:16px; color:#d0ccc4; border-left:3px solid #C9A870; padding-left:20px; margin-bottom:40px; }<\/p>\n<p>\/* TOC *\/\n.ita-toc { background:#0d1e38; border:1px solid rgba(201,168,112,.2); border-radius:4px; padding:28px 32px; margin-bottom:44px; }\n.ita-toc-title { font-size:11px; font-weight:700; letter-spacing:2px; text-transform:uppercase; color:#C9A870; margin-bottom:16px; }\n.ita-toc ol { padding-left:20px; margin:0; }\n.ita-toc ol li { margin-bottom:8px; }\n.ita-toc ol li a { color:#A8B2C0; text-decoration:none; font-size:14px; }\n.ita-toc ol li a:hover { color:#C9A870; }<\/p>\n<p>\/* Headings *\/\n.ita-art-wrap h2 { font-family:'Cormorant Garamond',Georgia,serif; font-size:clamp(22px,3vw,30px); font-weight:700; color:#C9A870; margin:52px 0 18px; padding-top:8px; border-top:1px solid rgba(201,168,112,.15); }\n.ita-art-wrap h3 { font-family:'Open Sans',sans-serif; font-size:17px; font-weight:700; color:#f5f0e8; margin:28px 0 12px; }\n.ita-art-wrap p  { margin-bottom:18px; font-size:15.5px; }\n.ita-art-wrap ul, .ita-art-wrap ol { padding-left:20px; margin-bottom:18px; 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}\n.ita-box-green { background:rgba(76,175,80,.06); border-left:3px solid #4CAF50; }\n.ita-box-title { font-size:11px; font-weight:700; letter-spacing:1.5px; text-transform:uppercase; margin-bottom:12px; }\n.ita-box-gold  .ita-box-title { color:#C9A870; }\n.ita-box-blue  .ita-box-title { color:#C9A870; }\n.ita-box-red   .ita-box-title { color:#e57373; }\n.ita-box-green .ita-box-title { color:#4CAF50; }\n.ita-box p, .ita-box li { font-size:14.5px; color:#d0ccc4; margin-bottom:8px; }\n.ita-box ul { padding-left:18px; }<\/p>\n<p>\/* Comparison table *\/\n.ita-table-wrap { overflow-x:auto; margin:28px 0 44px; }\n.ita-table { width:100%; border-collapse:collapse; font-size:14px; }\n.ita-table thead tr { background:rgba(201,168,112,.15); }\n.ita-table th { padding:12px 16px; text-align:left; color:#C9A870; font-size:11px; font-weight:700; letter-spacing:1px; text-transform:uppercase; border-bottom:1px solid rgba(201,168,112,.25); white-space:nowrap; }\n.ita-table td { padding:13px 16px; border-bottom:1px solid rgba(201,168,112,.08); 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margin:0 0 36px; }\n.ita-checklist li { display:flex; gap:14px; align-items:flex-start; padding:13px 0; border-bottom:1px solid rgba(201,168,112,.08); font-size:14.5px; color:#d0ccc4; }\n.ita-checklist li:last-child { border-bottom:none; }\n.ita-checklist li::before { content:'\u2714'; color:#4CAF50; font-weight:700; flex-shrink:0; margin-top:2px; }<\/p>\n<p>\/* Penalties *\/\n.ita-penalty-grid { display:grid; grid-template-columns:repeat(2,1fr); gap:18px; margin:28px 0 44px; }\n.ita-penalty { background:#0d1e38; border:1px solid rgba(229,115,115,.25); border-radius:4px; padding:22px 20px; }\n.ita-penalty-label { font-size:10px; font-weight:700; letter-spacing:1.5px; text-transform:uppercase; color:#e57373; margin-bottom:10px; }\n.ita-penalty-val { font-family:'Cormorant Garamond',Georgia,serif; font-size:26px; font-weight:700; color:#C9A870; margin-bottom:8px; }\n.ita-penalty p { font-size:13px; color:#A8B2C0; margin:0; }\n@media(max-width:600px){ .ita-penalty-grid{grid-template-columns:1fr;} }<\/p>\n<p>\/* Steps *\/\n.ita-steps { list-style:none; padding:0; margin:0 0 36px; counter-reset:step; }\n.ita-steps li { counter-increment:step; display:flex; gap:20px; align-items:flex-start; padding:18px 0; border-bottom:1px solid rgba(201,168,112,.08); }\n.ita-steps li:last-child { border-bottom:none; }\n.ita-steps li::before { content:counter(step); flex-shrink:0; width:36px; height:36px; border-radius:50%; border:1.5px solid #C9A870; color:#C9A870; font-weight:700; font-size:14px; display:flex; align-items:center; justify-content:center; }\n.ita-steps li strong { color:#f5f0e8; display:block; margin-bottom:4px; }\n.ita-steps li span { font-size:14px; color:#A8B2C0; }<\/p>\n<p>\/* Investor impact *\/\n.ita-impact-grid { display:grid; grid-template-columns:repeat(2,1fr); gap:18px; margin:28px 0 44px; }\n.ita-impact { background:#0d1e38; border:1px solid rgba(201,168,112,.2); border-radius:4px; padding:22px 20px; }\n.ita-impact-label { font-size:10px; font-weight:700; letter-spacing:1.5px; text-transform:uppercase; color:#C9A870; margin-bottom:10px; }\n.ita-impact h4 { font-size:14px; font-weight:700; color:#f5f0e8; margin-bottom:8px; }\n.ita-impact p  { font-size:13px; color:#A8B2C0; margin:0; line-height:1.6; }\n@media(max-width:600px){ .ita-impact-grid{grid-template-columns:1fr;} }<\/p>\n<p>\/* CTA *\/\n.ita-cta { background:#0d1e38; border:1px solid rgba(201,168,112,.3); border-radius:4px; padding:44px 40px; text-align:center; margin:52px 0 20px; }\n.ita-cta h3 { font-family:'Cormorant Garamond',Georgia,serif; font-size:28px; color:#f5f0e8; margin-bottom:12px; }\n.ita-cta p { font-size:15px; color:#A8B2C0; margin-bottom:28px; max-width:520px; margin-left:auto; margin-right:auto; }\n.ita-cta-btn { display:inline-block; padding:15px 38px; background:#C9A870; color:#0A1628; font-size:12px; font-weight:700; letter-spacing:2px; text-transform:uppercase; text-decoration:none; border-radius:2px; }\n.ita-cta-btn:hover { background:#b8935f; color:#0A1628; }\n.ita-cta-sub { margin-top:16px; font-size:12px; color:rgba(201,168,112,.5); }<\/p>\n<p>\/* Related *\/\n.ita-related { border-top:1px solid rgba(201,168,112,.15); padding-top:36px; margin-top:52px; }\n.ita-related-title { font-size:11px; font-weight:700; letter-spacing:2px; text-transform:uppercase; color:#C9A870; margin-bottom:20px; }\n.ita-related-grid { display:grid; grid-template-columns:repeat(3,1fr); gap:16px; }\n.ita-related-card { background:#0d1e38; border:1px solid rgba(201,168,112,.15); border-radius:4px; padding:18px 16px; text-decoration:none; }\n.ita-related-card span { font-size:10px; font-weight:700; letter-spacing:1px; text-transform:uppercase; color:#C9A870; display:block; margin-bottom:8px; }\n.ita-related-card p { font-size:13px; color:#A8B2C0; margin:0; line-height:1.4; }\n@media(max-width:600px){ .ita-related-grid{grid-template-columns:1fr;} }\n<\/style>\n<div class=\"ita-art-wrap\">\n<p><!-- META --><\/p>\n<div class=\"ita-art-meta\">\n  <span class=\"ita-art-badge\">International Tax<\/span><br \/>\n  <span class=\"ita-art-date\">October 2025<\/span><br \/>\n  <span class=\"ita-art-read\">9 min read<\/span>\n<\/div>\n<h1 class=\"ita-art-title\">DAC8: New EU Crypto Reporting Rules in Force from January 2026<\/h1>\n<p class=\"ita-art-sub\">Everything investors, crypto platforms, and tax advisors need to know about the EU&#8217;s DAC8 Directive \u2014 mandatory crypto-asset reporting, Italy&#8217;s implementation, key deadlines, and what changes for you from 1 January 2026.<\/p>\n<div class=\"ita-art-divider\"><\/div>\n<p><!-- INTRO --><\/p>\n<p class=\"ita-art-intro\">From <strong>1 January 2026<\/strong>, every crypto exchange, broker, custodial wallet, and digital asset platform serving EU users must collect, verify, and automatically report detailed transaction data to EU tax authorities. This is the DAC8 Directive \u2014 the most significant shift in crypto tax transparency since the asset class emerged \u2014 and it is now law.<\/p>\n<p>Italy has completed its transposition of DAC8 through Law Decree 194\/2025, fully aligned with the EU framework and with no exemptions or derogations. If you hold, trade, or earn income from crypto-assets and are a tax resident in Italy or any EU Member State, your financial information will be exchanged automatically between tax authorities starting from <strong>30 September 2027<\/strong> (for the 2026 reporting year).<\/p>\n<p><!-- TABLE OF CONTENTS --><\/p>\n<div class=\"ita-toc\">\n<div class=\"ita-toc-title\">Table of Contents<\/div>\n<ol>\n<li><a href=\"#what-is-dac8\">What is DAC8? Background and Legal Basis<\/a><\/li>\n<li><a href=\"#key-numbers\">Key Numbers at a Glance<\/a><\/li>\n<li><a href=\"#timeline\">DAC8 Timeline: Key Dates<\/a><\/li>\n<li><a href=\"#scope\">What Crypto Assets Are Covered?<\/a><\/li>\n<li><a href=\"#who-must-report\">Who Must Report: RCASPs Explained<\/a><\/li>\n<li><a href=\"#what-reported\">What Information Must Be Reported?<\/a><\/li>\n<li><a href=\"#italy\">DAC8 in Italy: Implementation &amp; Penalties<\/a><\/li>\n<li><a href=\"#before-after\">Before vs After DAC8: What Changes<\/a><\/li>\n<li><a href=\"#investor-impact\">Impact on Crypto Investors<\/a><\/li>\n<li><a href=\"#compliance\">Compliance Checklist for Platforms<\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n<\/div>\n<p><!-- SECTION 1 --><\/p>\n<h2 id=\"what-is-dac8\">1. What is DAC8? Background and Legal Basis<\/h2>\n<p>DAC8 is the <strong>eighth amendment<\/strong> to the EU Directive on Administrative Cooperation in taxation (DAC \u2014 Directive 2011\/16\/EU). It was adopted by the EU Council on <strong>17 October 2023<\/strong> and published in the Official Journal on 24 October 2023 as <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32023L2226\" target=\"_blank\" rel=\"noopener\">Council Directive (EU) 2023\/2226<\/a>.<\/p>\n<p>The core objective is to close the tax transparency gap created by crypto-assets: because of their decentralised, borderless nature, crypto-asset income and gains have historically been difficult for tax authorities to track and tax. DAC8 solves this by imposing <strong>mandatory, standardised reporting obligations<\/strong> on crypto-asset service providers \u2014 aligned with the OECD&#8217;s global <a href=\"https:\/\/www.oecd.org\/en\/topics\/tax-transparency-and-international-co-operation.html\" target=\"_blank\" rel=\"noopener\">Crypto-Asset Reporting Framework (CARF)<\/a>.<\/p>\n<div class=\"ita-box ita-box-gold\">\n<div class=\"ita-box-title\">\ud83d\udccc DAC8 in Simple Terms<\/div>\n<p>From 1 January 2026, crypto companies must report <strong>who their EU users are<\/strong> and <strong>what transactions they make<\/strong> to national tax authorities. That data is then <strong>automatically shared between all EU Member States<\/strong> \u2014 meaning Italian tax authorities will receive detailed crypto transaction data on Italian residents, even if they use a foreign exchange.<\/p>\n<p style=\"margin-bottom:0\">The goal: no more &#8220;invisible&#8221; crypto income. Tax authorities across the EU will have the same visibility into crypto assets as they do into bank accounts under CRS.<\/p>\n<\/div>\n<p><!-- SECTION 2 --><\/p>\n<h2 id=\"key-numbers\">2. Key Numbers at a Glance<\/h2>\n<div class=\"ita-kpi-row\">\n<div class=\"ita-kpi\">\n<div class=\"ita-kpi-val\">1 Jan<\/div>\n<div class=\"ita-kpi-lbl\">2026 \u2014 Rules Enter Into Force<\/div>\n<\/p><\/div>\n<div class=\"ita-kpi\">\n<div class=\"ita-kpi-val\">2026<\/div>\n<div class=\"ita-kpi-lbl\">First Full Reporting Year<\/div>\n<\/p><\/div>\n<div class=\"ita-kpi\">\n<div class=\"ita-kpi-val\">30 Sep<\/div>\n<div class=\"ita-kpi-lbl\">2027 \u2014 First Data Exchange<\/div>\n<\/p><\/div>\n<div class=\"ita-kpi\">\n<div class=\"ita-kpi-val\">75+<\/div>\n<div class=\"ita-kpi-lbl\">Jurisdictions Implementing CARF<\/div>\n<\/p><\/div>\n<\/div>\n<p><!-- SECTION 3 --><\/p>\n<h2 id=\"timeline\">3. DAC8 Timeline: Key Dates<\/h2>\n<ul class=\"ita-timeline\">\n<li>\n    <span class=\"ita-tl-dot\">\ud83d\udccb<\/span><\/p>\n<div class=\"ita-tl-body\">\n      <span class=\"ita-tl-date\">17 October 2023<\/span><br \/>\n      <strong>DAC8 Adopted by EU Council<\/strong><br \/>\n      <span>Council Directive (EU) 2023\/2226 published in the EU Official Journal. EU Member States given until 31 December 2025 to transpose into national law.<\/span>\n    <\/div>\n<\/li>\n<li>\n    <span class=\"ita-tl-dot\">\ud83c\uddee\ud83c\uddf9<\/span><\/p>\n<div class=\"ita-tl-body\">\n      <span class=\"ita-tl-date\">December 2025<\/span><br \/>\n      <strong>Italy Completes Transposition \u2014 Law Decree 194\/2025<\/strong><br \/>\n      <span>Italy finalises legislative transposition via Law Decree 194\/2025. Italian provisions fully aligned with DAC8 \u2014 no exemptions, no derogations. Penalties set at \u20ac1,500\u2013\u20ac15,000 for reporting failures.<\/span>\n    <\/div>\n<\/li>\n<li>\n    <span class=\"ita-tl-dot\">\ud83d\ude80<\/span><\/p>\n<div class=\"ita-tl-body\">\n      <span class=\"ita-tl-date\">1 January 2026<\/span><br \/>\n      <strong>DAC8 Enters Into Force \u2014 Data Collection Begins<\/strong><br \/>\n      <span>All Reporting Crypto-Asset Service Providers (RCASPs) must begin collecting and recording data on EU-resident users and their transactions. The first full reporting period covers calendar year 2026.<\/span>\n    <\/div>\n<\/li>\n<li>\n    <span class=\"ita-tl-dot\">\ud83d\udce4<\/span><\/p>\n<div class=\"ita-tl-body\">\n      <span class=\"ita-tl-date\">30 June 2027<\/span><br \/>\n      <strong>Italy: RCASPs Submit First Report to Agenzia delle Entrate<\/strong><br \/>\n      <span>Italy&#8217;s domestic deadline: reporting entities must submit their 2026 data to the Italian Revenue Agency by 30 June of the year following the reporting period.<\/span>\n    <\/div>\n<\/li>\n<li>\n    <span class=\"ita-tl-dot\">\ud83d\udd04<\/span><\/p>\n<div class=\"ita-tl-body\">\n      <span class=\"ita-tl-date\">30 September 2027<\/span><br \/>\n      <strong>First Automatic Exchange Between EU Member States<\/strong><br \/>\n      <span>Tax authorities exchange crypto transaction data on non-resident users with the EU country of their tax residence. Italian tax authorities receive data on Italian residents who used non-Italian exchanges throughout 2026.<\/span>\n    <\/div>\n<\/li>\n<\/ul>\n<p><!-- SECTION 4 --><\/p>\n<h2 id=\"scope\">4. What Crypto Assets Are Covered?<\/h2>\n<p>DAC8 builds on the definitions established in the <strong>Markets in Crypto-Assets Regulation (MiCA \u2014 Regulation EU 2023\/1114)<\/strong> and extends coverage broadly. The directive intentionally casts a wide net to future-proof the rules.<\/p>\n<div class=\"ita-asset-grid\">\n<div class=\"ita-asset-card ita-asset-in\">\n    <span class=\"ita-asset-icon\">\u20bf<\/span><\/p>\n<h4>Cryptocurrencies<\/h4>\n<p>Bitcoin, Ethereum, and all major cryptocurrencies used for investment or payment purposes. \u2714 In scope<\/p>\n<\/p><\/div>\n<div class=\"ita-asset-card ita-asset-in\">\n    <span class=\"ita-asset-icon\">\ud83d\udcb5<\/span><\/p>\n<h4>Stablecoins<\/h4>\n<p>USDT, USDC, DAI and all asset-referenced tokens and e-money tokens. \u2714 In scope<\/p>\n<\/p><\/div>\n<div class=\"ita-asset-card ita-asset-in\">\n    <span class=\"ita-asset-icon\">\ud83d\uddbc\ufe0f<\/span><\/p>\n<h4>NFTs (certain)<\/h4>\n<p>Non-fungible tokens used for payment or investment purposes are included. NFTs used purely as collectibles may be excluded \u2014 case by case. \u26a0 Partial scope<\/p>\n<\/p><\/div>\n<div class=\"ita-asset-card ita-asset-in\">\n    <span class=\"ita-asset-icon\">\ud83c\udfe6<\/span><\/p>\n<h4>CBDC<\/h4>\n<p>Central Bank Digital Currencies issued in a digital form. \u2714 In scope<\/p>\n<\/p><\/div>\n<div class=\"ita-asset-card ita-asset-in\">\n    <span class=\"ita-asset-icon\">\ud83d\udd17<\/span><\/p>\n<h4>DeFi \/ Decentralised Tokens<\/h4>\n<p>Crypto-assets issued in a decentralised manner are explicitly included, even without a central issuer. \u2714 In scope<\/p>\n<\/p><\/div>\n<div class=\"ita-asset-card ita-asset-out\">\n    <span class=\"ita-asset-icon\">\ud83d\udeab<\/span><\/p>\n<h4>Excluded Assets<\/h4>\n<p>Loyalty points, in-game assets, and closed-loop tokens not usable outside a specific platform. \u274c Out of scope<\/p>\n<\/p><\/div>\n<\/div>\n<h3>What transactions are reportable?<\/h3>\n<p>Reportable transactions include:<\/p>\n<ul>\n<li><strong>Crypto-to-fiat exchanges<\/strong> (selling BTC for EUR)<\/li>\n<li><strong>Crypto-to-crypto exchanges<\/strong> (swapping ETH for USDT)<\/li>\n<li><strong>Transfers of crypto-assets<\/strong> (sending crypto to external wallets)<\/li>\n<li><strong>Retail payment transactions<\/strong> where crypto is used to pay for goods\/services exceeding <strong>USD 50,000<\/strong><\/li>\n<\/ul>\n<div class=\"ita-box ita-box-blue\">\n<div class=\"ita-box-title\">\ud83d\udccc Note on staking, lending, and DeFi<\/div>\n<p>DAC8 focuses on exchanges and transfers via service providers. Pure staking rewards received directly from a protocol (without an RCASP intermediary) are not directly within DAC8&#8217;s reporting scope \u2014 but <strong>remain taxable income<\/strong> under Italian domestic rules. RCASPs offering staking-as-a-service must report distributions to users.<\/p>\n<p style=\"margin-bottom:0\">Lending platforms and DeFi aggregators operating as crypto-asset operators (non-MiCA) fall within scope as <strong>Crypto-Asset Operators<\/strong>.<\/p>\n<\/div>\n<p><!-- SECTION 5 --><\/p>\n<h2 id=\"who-must-report\">5. Who Must Report: RCASPs Explained<\/h2>\n<p>DAC8 applies to <strong>Reporting Crypto-Asset Service Providers (RCASPs)<\/strong> \u2014 a category that covers:<\/p>\n<ul class=\"ita-checklist\">\n<li><strong>Crypto exchanges<\/strong> (centralised: Coinbase, Binance, Kraken, Bitpanda, and all EU-licensed exchanges)<\/li>\n<li><strong>Crypto brokers and dealers<\/strong> that execute orders on behalf of clients<\/li>\n<li><strong>Custodial wallet providers<\/strong> that hold private keys on behalf of users<\/li>\n<li><strong>Crypto-Asset Operators<\/strong> \u2014 service providers not covered by MiCA but providing crypto services to EU users (e.g. certain DeFi platforms, OTC desks)<\/li>\n<li><strong>Non-EU firms<\/strong> that serve EU tax-resident users \u2014 must register in one EU Member State and report there<\/li>\n<\/ul>\n<div class=\"ita-box ita-box-red\">\n<div class=\"ita-box-title\">\u274c Who is NOT subject to DAC8 reporting<\/div>\n<ul>\n<li>Individuals transacting on their own behalf (no service provider role)<\/li>\n<li>Purely decentralised protocols with no identifiable service provider<\/li>\n<li>Businesses that hold crypto assets but do not facilitate transactions for third-party users<\/li>\n<\/ul>\n<p style=\"margin-bottom:0\">\u26a0\ufe0f Note: even if a platform is not directly subject to DAC8 reporting, the <strong>investor&#8217;s tax obligations on their gains remain unchanged<\/strong> under Italian domestic law.<\/p>\n<\/div>\n<p><!-- SECTION 6 --><\/p>\n<h2 id=\"what-reported\">6. What Information Must Be Reported?<\/h2>\n<div class=\"ita-table-wrap\">\n<table class=\"ita-table\">\n<thead>\n<tr>\n<th>Category<\/th>\n<th>Data Points Required<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Platform Data<\/strong><\/td>\n<td>Legal name, country of residence\/registration, licence or MiCA authorisation details<\/td>\n<\/tr>\n<tr>\n<td><strong>User Identification<\/strong><\/td>\n<td>Full legal name, address, date of birth, Tax Identification Number (TIN) for each EU-resident user<\/td>\n<\/tr>\n<tr>\n<td><strong>Jurisdiction of Tax Residence<\/strong><\/td>\n<td>EU Member State(s) where the user is tax resident \u2014 verified via self-certification and due diligence<\/td>\n<\/tr>\n<tr>\n<td><strong>Transaction Type<\/strong><\/td>\n<td>Whether the transaction is an exchange (crypto\u2192fiat or crypto\u2192crypto) or a transfer (to\/from external wallet)<\/td>\n<\/tr>\n<tr>\n<td><strong>Asset Identifier<\/strong><\/td>\n<td>Type and name of the crypto-asset (e.g. BTC, ETH, USDT)<\/td>\n<\/tr>\n<tr>\n<td><strong>Transaction Value<\/strong><\/td>\n<td>Gross transaction value in fiat currency (EUR equivalent) at time of transaction<\/td>\n<\/tr>\n<tr>\n<td><strong>Market Identifier<\/strong><\/td>\n<td>ISIN or other market identifier where applicable<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Reports are submitted in <strong>standardised XML format<\/strong> to the national tax authority of the Member State where the RCASP is registered. Information on non-resident users is then exchanged automatically with the tax authority of their country of residence.<\/p>\n<p><!-- SECTION 7 --><\/p>\n<h2 id=\"italy\">7. DAC8 in Italy: Implementation &amp; Penalties<\/h2>\n<p>Italy completed its transposition via <strong>Law Decree 194\/2025<\/strong>, approved by the Council of Ministers and published in late 2025. The Italian legislation is fully aligned with DAC8, with no substantive modifications or exemptions.<\/p>\n<h3>Italy-specific provisions<\/h3>\n<ul class=\"ita-checklist\">\n<li><strong>Reporting deadline:<\/strong> 30 June of the year following the reporting period (first deadline: 30 June 2027 for the 2026 reporting year)<\/li>\n<li><strong>Competent authority:<\/strong> Agenzia delle Entrate \u2014 which will issue technical specifications for electronic formats and transmission channels<\/li>\n<li><strong>Mandatory registration:<\/strong> Reporting entities must register with the Agenzia delle Entrate, supported by coordinated notifications from the Bank of Italy and CONSOB<\/li>\n<li><strong>Multi-agency structure:<\/strong> Data exchange and supervisory functions jointly managed by tax authorities and anti-money-laundering bodies<\/li>\n<li><strong>GDPR compliance:<\/strong> RCASPs must comply with GDPR data protection rules when collecting and transmitting user data<\/li>\n<\/ul>\n<h3>Penalties for non-compliance in Italy<\/h3>\n<div class=\"ita-penalty-grid\">\n<div class=\"ita-penalty\">\n<div class=\"ita-penalty-label\">Minimum Penalty<\/div>\n<div class=\"ita-penalty-val\">\u20ac1,500<\/div>\n<p>For minor failures in reporting or due diligence obligations \u2014 e.g. incomplete data, late submission<\/p>\n<\/p><\/div>\n<div class=\"ita-penalty\">\n<div class=\"ita-penalty-label\">Maximum Penalty<\/div>\n<div class=\"ita-penalty-val\">\u20ac15,000<\/div>\n<p>For serious failures \u2014 e.g. systematic non-reporting, false data, refusal to cooperate with Agenzia delle Entrate<\/p>\n<\/p><\/div>\n<\/div>\n<div class=\"ita-box ita-box-gold\">\n<div class=\"ita-box-title\">\u26a0\ufe0f Lingering Uncertainty: Technical Specifications Pending<\/div>\n<p>As of October 2025, the Italian Revenue Agency has not yet issued the technical specifications for the XML format and transmission channels. RCASPs operating in Italy face operational uncertainty until these details are published. ITA International Tax &amp; Advisor recommends beginning compliance preparation immediately, using the EU standard DAC8 XML schema as a baseline.<\/p>\n<p style=\"margin-bottom:0\">The Commission&#8217;s Implementing Regulation (EU) 2025\/2263 of 12 November 2025 sets the standard forms and computerised formats for mandatory exchange \u2014 this is the technical baseline all EU Member States will use.<\/p>\n<\/div>\n<p><!-- SECTION 8 --><\/p>\n<h2 id=\"before-after\">8. Before vs After DAC8: What Changes<\/h2>\n<div class=\"ita-table-wrap\">\n<table class=\"ita-table\">\n<thead>\n<tr>\n<th>Aspect<\/th>\n<th>Before DAC8 (pre-2026)<\/th>\n<th>After DAC8 (from 2026)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>EU-wide reporting framework for crypto<\/td>\n<td class=\"ita-t-no\">\u274c None \u2014 fragmented national rules<\/td>\n<td class=\"ita-t-yes\">\u2714 Mandatory, harmonised EU-wide framework<\/td>\n<\/tr>\n<tr>\n<td>Tax data collection<\/td>\n<td>Largely self-disclosed by users<\/td>\n<td class=\"ita-t-gold\">Platform-reported, structured, annual<\/td>\n<\/tr>\n<tr>\n<td>Cross-border data exchange<\/td>\n<td class=\"ita-t-no\">\u274c Limited or absent<\/td>\n<td class=\"ita-t-yes\">\u2714 Automatic between all EU Member States<\/td>\n<\/tr>\n<tr>\n<td>KYC\/TIN collection at onboarding<\/td>\n<td>Informal or incomplete<\/td>\n<td class=\"ita-t-gold\">Mandatory \u2014 tax residence and TIN required<\/td>\n<\/tr>\n<tr>\n<td>Visibility for Italian Agenzia Entrate<\/td>\n<td>Minimal \u2014 only Italian exchanges<\/td>\n<td class=\"ita-t-yes\">\u2714 Full visibility \u2014 all EU and non-EU RCASPs serving Italian users<\/td>\n<\/tr>\n<tr>\n<td>Reporting format<\/td>\n<td>Manual or inconsistent<\/td>\n<td class=\"ita-t-gold\">Standardised EU XML schema \u2014 annual<\/td>\n<\/tr>\n<tr>\n<td>Non-EU platforms serving EU users<\/td>\n<td class=\"ita-t-no\">\u274c Largely outside EU tax reach<\/td>\n<td class=\"ita-t-yes\">\u2714 Must register in one EU state and report<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><!-- SECTION 9 --><\/p>\n<h2 id=\"investor-impact\">9. Impact on Crypto Investors<\/h2>\n<p>DAC8 does not create new tax obligations for investors \u2014 <strong>crypto gains and income were already taxable<\/strong> in Italy under domestic rules. What DAC8 does is make <strong>enforcement dramatically more effective<\/strong>: tax authorities will now receive detailed, verified transaction data directly from exchanges, removing the reliance on self-reporting.<\/p>\n<div class=\"ita-impact-grid\">\n<div class=\"ita-impact\">\n<div class=\"ita-impact-label\">\ud83c\uddee\ud83c\uddf9 Italian Resident Investors<\/div>\n<h4>Full Transparency to Agenzia Entrate<\/h4>\n<p>All transactions on EU exchanges and non-EU exchanges serving Italian users will be reported automatically. Capital gains from crypto are taxed at 26% in Italy (2024 budget law). Undeclared gains will be systematically detected from 2027.<\/p>\n<\/p><\/div>\n<div class=\"ita-impact\">\n<div class=\"ita-impact-label\">\ud83c\udf0d Expats &#038; Cross-Border Investors<\/div>\n<h4>Data Follows Tax Residence<\/h4>\n<p>If you relocate to Italy mid-year, your data from non-Italian exchanges will still be shared with the Agenzia Entrate for the period you were Italian tax resident. Accurate residency records and timely declarations are essential.<\/p>\n<\/p><\/div>\n<div class=\"ita-impact\">\n<div class=\"ita-impact-label\">\ud83d\udcbc Crypto &#038; Impatriati Regime<\/div>\n<h4>Regime Applies Only to Employment Income<\/h4>\n<p>Capital gains and crypto income are NOT covered by the Impatriati Regime exemption. They remain taxed at 26% regardless. Proper tax planning is essential when combining crypto holdings with a tax relocation to Italy.<\/p>\n<\/p><\/div>\n<div class=\"ita-impact\">\n<div class=\"ita-impact-label\">\ud83c\udfe2 Crypto Platforms &#038; CASPs<\/div>\n<h4>Mandatory Compliance by 1 Jan 2026<\/h4>\n<p>Platforms must update onboarding to collect TINs and tax residence for all EU users. XML reporting infrastructure must be operational for the first submission by 30 June 2027. Begin compliance preparation now.<\/p>\n<\/p><\/div>\n<\/div>\n<p><!-- SECTION 10 --><\/p>\n<h2 id=\"compliance\">10. Compliance Checklist for Platforms (RCASPs)<\/h2>\n<ol class=\"ita-steps\">\n<li>\n<div>\n      <strong>Assess Scope \u2014 Are You an RCASP?<\/strong><br \/>\n      <span>Determine whether your platform qualifies as a Crypto-Asset Service Provider under MiCA, or as a Crypto-Asset Operator (non-MiCA). If you serve EU tax-resident users, DAC8 applies regardless of where your firm is incorporated.<\/span>\n    <\/div>\n<\/li>\n<li>\n<div>\n      <strong>Register with the Italian Revenue Agency (if Italy-based or Italy-registered)<\/strong><br \/>\n      <span>Mandatory registration with the Agenzia delle Entrate \u2014 coordinated with Bank of Italy and CONSOB notifications. Non-EU firms must register in one EU Member State before 1 January 2026.<\/span>\n    <\/div>\n<\/li>\n<li>\n<div>\n      <strong>Update Onboarding: Collect TINs and Tax Residence<\/strong><br \/>\n      <span>DAC8 requires collection and verification of each EU-resident user&#8217;s Tax Identification Number (TIN) and jurisdiction(s) of tax residence. Embed this into your KYC\/onboarding and periodic refresh processes.<\/span>\n    <\/div>\n<\/li>\n<li>\n<div>\n      <strong>Map Internal Data to DAC8 Reporting Fields<\/strong><br \/>\n      <span>Identify all transaction types (exchanges, transfers, retail payments) and map your internal data fields to the DAC8 XML schema requirements. Validate completeness and resolve missing or conflicting tax residence data.<\/span>\n    <\/div>\n<\/li>\n<li>\n<div>\n      <strong>Build XML Reporting Workflow<\/strong><br \/>\n      <span>Generate annual reports in the EU-mandated DAC8 XML format (as per Commission Implementing Regulation (EU) 2025\/2263). Submit to the Agenzia delle Entrate by 30 June 2027 for the 2026 reporting period.<\/span>\n    <\/div>\n<\/li>\n<li>\n<div>\n      <strong>Ensure GDPR Compliance in Data Collection<\/strong><br \/>\n      <span>All user data collected for DAC8 purposes must comply with GDPR. Update privacy notices, data retention policies, and cross-border data transfer documentation accordingly.<\/span>\n    <\/div>\n<\/li>\n<\/ol>\n<p><!-- SECTION 11: FAQ --><\/p>\n<h2 id=\"faq\">11. Frequently Asked Questions<\/h2>\n<div class=\"ita-box ita-box-blue\" style=\"margin-bottom:16px\">\n<div class=\"ita-box-title\">\u2753 Does DAC8 apply to non-EU crypto exchanges?<\/div>\n<p style=\"margin-bottom:0\">Yes. Non-EU firms (e.g. US or Asian exchanges) that serve EU tax-resident users must register in one EU Member State and submit their DAC8 reports there. The EU&#8217;s reach extends globally wherever EU users are served.<\/p>\n<\/div>\n<div class=\"ita-box ita-box-blue\" style=\"margin-bottom:16px\">\n<div class=\"ita-box-title\">\u2753 When will the Italian tax authority first receive my crypto data?<\/div>\n<p style=\"margin-bottom:0\">The first automatic exchange of information between EU Member States takes place by <strong>30 September 2027<\/strong>, covering transactions from the 2026 reporting year. Italian residents&#8217; 2026 crypto activity on foreign exchanges will be shared with the Agenzia delle Entrate by that date.<\/p>\n<\/div>\n<div class=\"ita-box ita-box-blue\" style=\"margin-bottom:16px\">\n<div class=\"ita-box-title\">\u2753 Are staking rewards reportable under DAC8?<\/div>\n<p style=\"margin-bottom:0\">Staking rewards distributed through an RCASP platform are reportable as transfers. Direct on-chain staking rewards (received without an intermediary) are outside the DAC8 reporting scope but remain <strong>taxable as income<\/strong> in Italy. The distinction depends on whether a service provider is involved.<\/p>\n<\/div>\n<div class=\"ita-box ita-box-blue\" style=\"margin-bottom:16px\">\n<div class=\"ita-box-title\">\u2753 Does DAC8 create new taxes on my crypto holdings?<\/div>\n<p style=\"margin-bottom:0\">No. DAC8 is purely a <strong>reporting and information exchange<\/strong> directive. It does not create new tax rates or liabilities. Crypto gains in Italy were already taxable at 26% (Law 197\/2022). DAC8 simply ensures that tax authorities have the data to enforce existing rules more effectively.<\/p>\n<\/div>\n<div class=\"ita-box ita-box-blue\">\n<div class=\"ita-box-title\">\u2753 I use a hardware wallet \u2014 does DAC8 affect me?<\/div>\n<p style=\"margin-bottom:0\">DAC8 only requires reporting by <strong>service providers<\/strong>. If you use a self-custodial hardware wallet (no exchange intermediary), no reporting is triggered under DAC8. However, Italian domestic rules still require you to declare your crypto holdings and taxable events \u2014 DAC8 does not exempt self-custody users from Italian tax obligations.<\/p>\n<\/div>\n<p><!-- CTA --><\/p>\n<div class=\"ita-cta\">\n<h3>Need DAC8 Compliance Guidance for Your Platform or Portfolio?<\/h3>\n<p>ITA International Tax &amp; Advisor provides DAC8 compliance advisory for crypto-asset service providers and tax planning for investors holding crypto in Italy. We help you navigate the new transparency framework with confidence.<\/p>\n<p>  <a class=\"ita-cta-btn\" href=\"https:\/\/itataxadvisor.com\/contact\" target=\"_blank\" rel=\"noopener\">Book a Free Consultation<\/a><\/p>\n<p class=\"ita-cta-sub\">New York \u00b7 Milan \u00b7 London \u00b7 Hong Kong \u00b7 Shanghai \u00b7 Miami<\/p>\n<\/div>\n<p><!-- RELATED ARTICLES --><\/p>\n<div class=\"ita-related\">\n<div class=\"ita-related-title\">Related Articles<\/div>\n<div class=\"ita-related-grid\">\n    <a class=\"ita-related-card\" href=\"https:\/\/www.itataxadvisor.com\/it\/secondo-pilastro-ocse-cosa-devono-sapere-le-aziende-globali\/\" target=\"_blank\" rel=\"noopener\"><br \/>\n      <span>International Tax<\/span><\/p>\n<p>OECD Pillar Two: What Global Companies Must Know<\/p>\n<p>    <\/a><br \/>\n    <a class=\"ita-related-card\" href=\"https:\/\/www.itataxadvisor.com\/it\/cambiamenti-di-residenza-fiscale-nel-2026-ue-e-usa\/\" target=\"_blank\" rel=\"noopener\"><br \/>\n      <span>International Tax<\/span><\/p>\n<p>Tax Residency Changes in 2026: EU and US Updates<\/p>\n<p>    <\/a><br \/>\n    <a class=\"ita-related-card\" href=\"https:\/\/www.itataxadvisor.com\/it\/italia-regime-impatriati-2025-guida-completa-per-gli-espatriati\/\" target=\"_blank\" rel=\"noopener\"><br \/>\n      <span>Expat Tax<\/span><\/p>\n<p>Italy Impatriati Regime 2025: Complete Guide for Expats Moving to Italy<\/p>\n<p>    <\/a>\n  <\/div>\n<\/div>\n<\/div>\n<p><!-- end .ita-art-wrap --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>International Tax October 2025 9 min read DAC8: New EU Crypto Reporting Rules in Force from January 2026 Everything investors, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[48],"tags":[],"class_list":["post-1444","post","type-post","status-publish","format-standard","hentry","category-tassa-internazionale"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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