From 2026, the tax authorities will look into your cryptocurrencies more than ever before. The DAC8 directive changes the rules for CEX operations across the Union. If you invest in crypto – you need to know this.
All centralized exchanges and wallet providers will report your tax activity.
Purchases, sales, exchanges, and transfers from CEX – everything will go to the tax office.
DAC8: new obligations and new risks for investors
The DAC8 directive will come into effect on January 1, 2026, and will completely change the way the European Union views the cryptocurrency market.
The most important provision is simple: every centralized exchange and every digital wallet provider operating in the EU or serving Europeans must report full user activity to the tax office.
This means that the tax authority will receive detailed data regarding purchases, sales, exchanges, and every cryptocurrency transfer. Combined with mandatory KYC and AML, the CEX market ceases to be any form of anonymity — and not just in Poland, but throughout the entire EU.
The regulations cover all entities with clients in the EU, even if the company operates formally outside Europe. This means that 'escaping' to exotic exchanges may prove to be an illusion. If CEX has European users — it must comply.
Who is not affected by DAC8?
– non-residents in the EU territory,
– users who do not make any transactions (simply holding funds does not generate reporting).