Directive (EU) 2023/2226COM(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
Lead DG: DG TAXUD
Last activity: 24 Oct 2023

6 entries · record as of 14 Sept 2026

Where it stands

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

6 Mar 2020
- Inception impact assessment closed: Strengthen the exchange of information framework in the field of taxation. — 11 responses · Commission
6 Apr 2020
- Public consultation closed: Strengthen the exchange of information framework in the field of taxation. — 37 responses · Commission
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
2 Jun 2021
- Public consultation closed: Strengthening existing rules and expanding exchange of information framework in the field of taxation (DAC8), 34 responses · Commission
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
24 Oct 2023
- Published in the Official Journal

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.

Consultation	Feedback deadline	Feedback received
Strengthening existing rules and expanding exchange of information framework in the field of taxation (DAC8) Who filed what · Follow the consultation	30 Mar 2023	72
Strengthen the exchange of information framework in the field of taxation.	6 Apr 2020	48

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: EUR-Lex. Record as of 14 Sept 2026. Something wrong on this page? Report an error.

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