DENMARK
EUROPEAN UNION – DAC8
- DAC8, or the 8th Directive on Administrative Cooperation, is an EU proposal aiming to enhance tax transparency in the realm of crypto-assets.
- It mandates reporting and information exchange on crypto-assets for direct tax purposes.
- DAC8 introduces uniform disclosure requirements for e-money and crypto intermediaries, ensuring compliance and transparency.
- The directive facilitates tracking crypto-asset trades and proceeds, reducing the risk of tax fraud and evasion.
- DAC8 enhances tax compliance and transparency through a Crypto-Asset Reporting Framework and amendments to existing regulations.
- VAT Committee Considers that Individuals Regularly Selling In-Game Assets are Subject to VAT
- A Guide to VAT in Cryptocurrencies Part II 1
- Council of the EU Adopts DAC8 Directive on New Transparency Rules Concerning Crypto-Assets and Advance Rulings for High-Net-Worth Individuals
- DAC8: Crypto assets no longer remain under the European radar
- EU adopts DAC8: New Rules for Crypto-Asset Taxation and Cross-Border Rulings
- EU adopts Directive introducing tax transparency rules for crypto assets (DAC8)
- EU DAC8 Adopted – Crypto Assets tax Reporting Harmonisation Jan 2026
- EU Directive (DAC8) adopts wider reporting requirements for crypto and other transactions
- European Council Adopts DAC8 Directive
- European Council endorses DAC8
- New reporting obligations by DAC8
- Publication of DAC8 Directive in PbEU
EUROPEAN UNION/ FRANCE
FRANCE
GREECE
- Digital Currencies and VAT in Greece: Implications and Future Considerations
- Greece: Cryptocurrency Transactions Not Exempt from VAT, States Complaints Settlement Directorate
- VAT Applies to Cryptocurrency Sales – Transactions Not Exempt from VAT (Article 22 Law 2859/2000)
ITALY
- Approach necessary for VAT treatment of crypto-assets: substantial evaluation beyond instrument denomination
- DAC8 Directive: New Rules for Administrative Cooperation in the Field of Taxation
- Essential Approach for VAT Treatment of Crypto-Assets: Substance Over Form Evaluation
- Italian tax authorities Circular No. 30 of 27 October 2023: First considerations on the VAT treatment of crypto-assets
- Italy Confirms New Cryptoasset Tax Regime
- Italy Provides Clarity on VAT Treatment of Crypto Assets and NFTs
- Italy Tax Agency Issues Circular on Taxation of Crypto Assets
- Italy’s Tax Agency Releases Guidelines on Taxation of Crypto Assets, Including Digital Currencies
KAZAKHSTAN
- Kazakhstan Senate Considers Tax Code Amendment to Exempt Digital Asset Sales from VAT
- Kazakhstan Tax Agency Provides Clarification on Tax Code Amendments
LATVIA
- Latvia Tax Agency Provides Guidance on Taxation of Digital Currency Transactions
- Taxation Guidelines for Digital Currency Transactions in Latvia
MALTA
POLAND
SINGAPORE
SOUTH AFRICA
SPAIN
- DGT Consultation: VAT Payment with Cryptocurrencies in Restaurants
- NFTs: Unique Digital Assets Granting Usage Rights to Buyers
SWITZERLAND
- Federal Administrative Court’s Position on Services Related to Validator Nodes
- In future, cryptoassets to be included in international automatic exchange of information in tax matters
- Switzerland: VAT Treatment of Blockchain Services – Taxable and Non-Taxable Activities
THAILAND
- Announcement: VAT for the Transfer of Digital Tokens for Public Offering of Investment
- Extension of the Tax Relief for Digital Asset Trading
- New Tax Incentives For Digital Investment Tokens In Thailand
- Rules for Tax Exemptions on Transfers of Digital Investment Tokens: A Notification from Thai Revenue Department
- Thailand Boosts Crypto Industry with VAT-Free Trading, Encourages Digital Asset Market Growth
- Thailand Exempts Crypto Trading from VAT, Boosting Growth in Digital Asset Sector
- Thailand Extends VAT Exemption to Boost Digital Asset Trading Hub
- Thailand Joins the Few Countries Offering Crypto Tax Breaks
TURKEY
UNITED STATES
- Florida Bill Proposes Tax Break for Cryptocurrency Purchases
- Florida Senate Bill 352 proposes unique sales tax holiday for virtual currency purchases in 2025
- Florida Senate Introduces Bill for Virtual Currency Sales Tax Holiday
- Texas Policy Letter Addresses Taxability of Electronic Games and Downloadable Content, Virtual Currencies
- US IRS Reschedules Hearing On Cryptoasset Reporting Rules
- US Sets Scope Of Cryptocurrency Reporting Framework
WORLD
