DAC8 Crypto Reporting: What Providers Tell Revenue

DAC8 is the EU rule that makes crypto providers report their customers' crypto transactions to tax authorities. DAC8 in Ireland has applied since 1 January 2026, so providers are already collecting the data, and the first reports for 2026 go to Revenue by 31 May 2027. It doesn't change how crypto is taxed. It changes what Revenue knows.

Risk warning: Crypto-assets such as bitcoin are high risk and speculative. Their value can go down as well as up, sometimes sharply, and you could lose all the money you put in. Past performance doesn't necessarily give a guide to the future. Some crypto products and services are unregulated, and even under MiCA crypto is not covered by the Deposit Guarantee Scheme or the Investor Compensation Scheme. Crypto isn't suitable for everyone, so only use money you can afford to lose.

About this page: Bitcoin.ie is a general information site. We don't sell crypto, hold money for anyone or give personal financial or tax advice, and nothing here is a recommendation to buy. There are no affiliate links on this site today. We may earn a commission from links to some providers in future; if we do, those links will be labelled and explained in our affiliate disclosure, and it won't change what we write.

Tax note: This is general information based on Revenue guidance and the Finance (No. 2) Bill 2026 as published, checked on 30 October 2026. It isn't tax advice. Your position depends on your circumstances, so speak to a tax adviser or Revenue before you file.

What DAC8 is in Ireland

DAC8 is EU Directive 2023/2226. Alongside the OECD Crypto-Asset Reporting Framework, known as CARF, it applies in Ireland from 1 January 2026. The Irish legal basis is section 891HA of the Taxes Consolidation Act 1997, inserted by Finance Act 2025, and S.I. 584 of 2025.

In practice, crypto providers collect information about their users and their transactions and report it to Revenue, and Revenue shares it with other EU tax authorities. That's how a crypto account held with a provider based in another EU country ends up visible in Ireland. You'll see DAC8 and CARF mentioned together because both apply here.

Revenue's DAC8 page sets out the start date and timetable. These are reporting rules, not tax rules: no new tax, no new rate.

Who reports

The duty falls on reporting crypto-asset service providers (RCASPs): the exchanges and platforms you buy, sell and hold crypto through. They've been collecting information about users and their crypto transactions since 1 January 2026. Revenue's page doesn't list every data field for consumers, so we won't guess at the exact details.

Keep two jobs separate in your head. The provider reports to Revenue. You report your own gains on your own tax return. The first doesn't replace the second.

DAC8 is also separate from MiCA, the EU rules that decide which firms may offer crypto services at all. Our guide to MiCA crypto regulation covers that side.

The timeline

2026 is the first year covered. The reports about it are made in 2027.

None of these dates changes when you pay Capital Gains Tax (CGT) or file your own return. Your CGT payment dates come well before the provider's May deadline.

What you'll receive

Your reporting provider must give you a copy of the information reported about you by 31 May. For the first reporting year, 2026, that means by 31 May 2027.

It's worth reading when it arrives and checking it against your own records, because it shows what Revenue has been told. Revenue's page doesn't say what format the copy will take.

Don't wait for it before dealing with tax, though. By 31 May 2027, the CGT on your 2026 disposals will already have been due (15 December 2026 or 31 January 2027), and you'll be preparing a return that's due by 31 October 2027.

What it means for your own tax return

DAC8 doesn't change how crypto is taxed. You still report your own gains, whatever your provider sends. Our guide to how to pay crypto tax in Ireland explains the reporting side in more detail.

Payment and filing dates remain separate

Revenue's paying and filing guidance gives these CGT dates:

• Disposals from 1 January to 30 November: pay CGT by 15 December of the same year.
• Disposals from 1 to 31 December: pay CGT by 31 January of the following year.
• Your return: file by 31 October of the year after the disposal, even if no tax is due, for example because of losses or the exemption.

There is no change to these pay and file dates for 2026 disposals. Gains from 2026 go on the return due by 31 October 2027. Paying late means interest, and filing late means a late filing surcharge or penalty.

If you aren't registered for income tax self-assessment, Revenue says to register for CGT in myAccount or ROS. Which return you file depends on your situation: Revenue lists the paper Form CG1 if you don't normally file, the paper Form 12 for PAYE taxpayers (you can't report CGT on the online Form 12) and Form 11 through ROS if you're self-employed or have non-PAYE income.

The tax rate is a separate question

Revenue applies 31% to most gains on disposals made on or after 7 October 2026. The rate took effect through a Budget 2027 financial resolution and is in the Finance (No. 2) Bill 2026, which had not been enacted when we checked on 30 October 2026. Disposals before 7 October 2026 are taxed at 33%.

The first €1,270 of chargeable gains per person each year is exempt. We checked these figures on 30 October 2026. Revenue's CGT calculation page gives the rate for most gains and the personal exemption.

For the wider context, see crypto tax in Ireland. Speak to a tax adviser where your tax position depends on your circumstances.

Earlier years

DAC8 starts with 2026, but that isn't a fresh start for anything before it. The tax rules for earlier years haven't changed: if you made gains in 2025 or before, they were reportable then. Revenue says to keep records for six years.

We can't tell you what Revenue will do about earlier years, and nothing on its DAC8 page says. If you think you have unreported gains, speak to a tax adviser about putting it right.

Self-custody wallets

DAC8 puts the reporting duty on service providers, not on wallets you control yourself. That doesn't change your own position. Gains on crypto held in a self-custody wallet are taxed the same way and have to be reported the same way. And most crypto in a personal wallet was bought through a provider at some point, so assuming it's invisible to Revenue would be a mistake.

For how wallets work, see crypto wallets: hot and cold.

Frequently asked questions

Will Revenue know about my crypto?

Under DAC8 and CARF, reporting crypto-asset service providers collect information about users and their crypto transactions and report it to Revenue. Collection began on 1 January 2026, with the first reports due by 31 May 2027, and Revenue shares the data with other EU tax authorities. So if you hold crypto with a provider that reports, Revenue will be told.

Does DAC8 introduce a new crypto tax?

No. DAC8 changes what Revenue is told, not how crypto is taxed. Your obligation to report gains yourself stays the same, even if your provider sends information to Revenue.

When will I get my information?

Your reporting provider must give you a copy of the information reported about you by 31 May. The first copy, covering 2026, is due by 31 May 2027.

Can I wait until the provider reports before paying CGT?

No. The provider's reporting date doesn't change CGT payment dates. Gains on disposals from 1 January to 30 November have a payment deadline of 15 December that year. For December disposals, the deadline is 31 January of the following year.

Does self-custody remove my reporting obligation?

No. DAC8 applies to reporting service providers, but your obligation to report gains applies regardless of self-custody. Speak to a tax adviser if you need help with how the tax rules apply to your circumstances.

Does DAC8 change the rules for earlier years?

No. The tax rules for earlier years are unchanged, and gains from those years were already reportable. DAC8 reporting covers 2026 onwards. Keep records for six years and speak to a tax adviser if you have earlier gains you haven't reported.