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Directive (EU) 2023/22262022/0413(CNS)COM(2022)707

Strengthening existing rules and expanding exchange of information framework in the field of taxation (DAC8)

Stage
In force, reached 24 Oct 2023
In force
In force since 13 Nov 2023 · CELEX 32023L2226
Transposition deadline
31 Dec 2025
Procedure
Consultation procedure
Lead DG
DG TAXUD
Commissioner
Paolo Gentiloni
Last activity
13 Nov 2023
16 entries · record as of 30 Sept 2026

Where it stands

Latest: Publication in the Official Journal, 24 Oct 2023.

Show the earlier record: 7 dates, 6 Mar 2020 to 30 Mar 2023
  1. 6 Mar 2020
    • Inception impact assessment closed: Strengthen the exchange of information framework in the field of taxation. — 11 responses · Commission
  2. 6 Apr 2020
    • Public consultation closed: Strengthen the exchange of information framework in the field of taxation. — 37 responses · Commission
  3. 21 Dec 2020
    • Inception impact assessment closed: Strengthening existing rules and expanding exchange of information framework in the field of taxation (DAC8), 9 responses · Commission
  4. 2 Jun 2021
    • Public consultation closed: Strengthening existing rules and expanding exchange of information framework in the field of taxation (DAC8), 34 responses · Commission
  5. 8 Dec 2022
    • Adoption by Commission
    • Discussions within the Council or its preparatory bodies
  6. 16 Jan 2023
    • Discussions within the Council or its preparatory bodies
  7. 30 Mar 2023
    • Feedback on adopted proposal closed: Strengthening existing rules and expanding exchange of information framework in the field of taxation (DAC8), 29 responses · Commission
  1. 31 Mar 2023
    • Discussions within the Council or its preparatory bodies
  2. 3 Apr 2023
    • Discussions within the Council or its preparatory bodies
  3. 14 Apr 2023
    • Discussions within the Council or its preparatory bodies
  4. 12 May 2023
    • Discussions within the Council or its preparatory bodies
  5. 8 Jun 2023
    • Discussions within the Council or its preparatory bodies
  6. 6 Oct 2023
    • Discussions within the Council or its preparatory bodies
  7. 17 Oct 2023
    • Adoption of the legislative act
  8. 24 Oct 2023
    • Publication in the Official Journal
114 amendments

Amendments

Tabled on 8 Sept 2023. The texts are in the amendment documents below.

By committee

  • ECON114

By article

  • Annex III12
  • Article 1 – paragraph 1 – point 139
  • Article 1 – paragraph 1 – point 69
  • Article 1 – paragraph 1 – point 1 – point b5
  • Annex I – paragraph 1 – point 4 – point b2
  • Article 1 – paragraph 1 – point 142
  • Article 1 – paragraph 1 – point 152
  • Annex I – paragraph 1 – point 1 a – point a (new)1
  • Annex I – paragraph 1 – point 1 a – point b (new)1
  • Annex I – paragraph 1 – point 1 – point a – point i1
Show 20 more provisions
  • Annex I – paragraph 1 – point 1 – point a – point ii a (new)1
  • Annex I – paragraph 1 – point 1 – point c a (new)1
  • Annex I – paragraph 1 – point 4 – point a1
  • Article 1 – paragraph 1 – point 1 a (new)1
  • Article 1 – paragraph 1 – point 1 – point a a (new)1
  • Article 1 – paragraph 1 – point 1 – point a b (new)1
  • Article 1 – paragraph 1 – point 1 – point a – point i1
  • Article 1 – paragraph 1 – point 111
  • Article 1 – paragraph 1 – point 11 a – point a (new)1
  • Article 1 – paragraph 1 – point 11 a – point b (new)1
  • Article 1 – paragraph 1 – point 13 a (new)1
  • Article 1 – paragraph 1 – point 14 a (new)1
  • Article 1 – paragraph 1 – point 15 a (new)1
  • Article 1 – paragraph 1 – point 2 – point a – point i1
  • Article 1 – paragraph 1 – point 2 – point b a (new)1
  • Article 1 – paragraph 1 – point 2 – point b b (new)1
  • Article 1 – paragraph 1 – point 2 – point b c (new)1
  • Article 1 – paragraph 1 – point 3 a (new)1
  • Article 1 – paragraph 1 – point 3 b (new)1
  • Article 1 – paragraph 1 – point 3 – point -a (new)1

Covers 64 of the 114 amendments.

9 documents

Documents

Newest first. Each opens at its source.

2 consultations

Consultations on it

The Commission's Have Your Say consultations linked to this file. Where we publish the positions filed, the title opens them here.

ConsultationFeedback deadlineFeedback received
30 Mar 202372
6 Apr 202048

Summary

Generated

DAC8 extends EU tax transparency rules to crypto-asset and e-money transactions, requiring automatic exchange of information among member states. It affects cryptocurrency exchanges, wallet providers, and digital asset service operators. The directive amends the Directive on Administrative Cooperation (DAC) and is now in force.

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Sources: EP Legislative Observatory · EU Law Tracker · EUR-Lex. Record as of 30 Sept 2026. Something wrong on this page? Report an error.

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