Directive DAC8: Transparency in Cryptocurrency Taxation
From 1 January 2026, an amendment to Act No. 359/2015 Coll. on the automatic exchange of information on financial accounts will enter into force, implementing Directive DAC8 in Slovakia. For operators of crypto-asset services, this introduces a significant change – the obligation to report information on crypto-asset transactions to tax authorities.
Directive DAC8 imposes an obligation on providers of crypto-asset services, such as platforms for the custody of cryptocurrencies, exchanges, transfers of digital assets, or other related services, to report to tax authorities data on users who conduct transactions with cryptocurrencies, tokens, or other digital assets. This data will be automatically shared among EU Member States, creating a foundation for more accurate tax records and potential tax audits. This marks the end of an era in which the anonymity of crypto platforms or the absence of direct information exchange between countries could be exploited.
Act No. 200/2025 Coll. imposes an obligation on crypto-asset operators, such as custody platforms, exchanges, or cryptocurrency transfer services, to register with the tax administrator, which is the Bratislava Tax Office.
Who must apply for registration?
The registration obligation applies to crypto-asset operators who:
Are entities licensed by the National Bank of Slovakia under Act No. 248/2024 Coll. or notified under MiCA.
Are legal or natural persons who are tax residents in the Slovak Republic.
Operate through a branch in the Slovak Republic.
Registration process
Deadline: The registration application must be submitted electronically by 31 March following the end of the reporting period.
Exemptions: Operators registered in another EU Member State or a qualified contracting state are not required to apply for registration in Slovakia.
Slovakia has incorporated the requirements of DAC8 into the legal framework of Act No. 442/2012 Coll. on international assistance in tax administration and Act No. 595/2003 Coll. on income tax, with the new rules taking effect from 1 January 2026.
