DAC8: your crypto exchanges report your transactions to the tax authorities
Updated on 21 September 2026
The European DAC8 directive (Directive (EU) 2023/2226) extends the automatic exchange of tax information to digital assets. In France, it has applied since 1st January 2026: transactions made in 2026 are collected by the exchanges and reported to the tax authorities from 2027 onwards.
Who reports?
The crypto-asset service providers (CASPs, PSCA in French, licensed under the European MiCA regulation): exchanges, brokers, custody services. They must identify their customers (tax residence and tax identification number) and report their transactions. The information flows between Member States: an account opened in another EU country is also reported to France.
Which transactions?
- exchanges between crypto-assets and currency (purchases, sales for euros);
- exchanges between crypto-assets (BTC for ETH, ETH for USDC…);
- outgoing transfers, including to a personal wallet.
What it changes for you
The tax authorities will have a view of your transactions on exchanges, which they can compare with your form 2086 and with the accounts you declared on form 3916-bis. A forgotten foreign account or an undeclared sale becomes directly visible: it is better to regularise any undeclared years before this data arrives.
What DAC8 does not see: self-custodied DeFi
A decentralised protocol is not a CASP: your deposits in Aave, your Uniswap pools or your staking from a personal wallet are not reported under DAC8. The tax authorities do, however, see the transfer from the exchange to your wallet. And these DeFi positions count in the overall value of your portfolio, and therefore in the calculation of every capital gain (weighted average price method). Without a documented DeFi history, your form 2086 is incomplete, and hard to justify against exchange data that will be precise.
That is exactly what Bilan DeFi reconstructs, from the blockchain.
Frequently asked questions
Since when has DAC8 applied to crypto?
Since 1 January 2026. Exchanges collect 2026 transactions and report them to the tax authorities from 2027.
Does DAC8 cover DeFi?
Not directly: a decentralised protocol is not a reporting service provider. Transfers from an exchange to your wallet are, however, visible, and your DeFi positions count in the calculation of your gains.
General information, not tax advice. The rules change with every finance act and depend on your situation. For a complex case (regular activity, large amounts, a tax audit), have it checked by a chartered accountant or a tax lawyer.
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