The directive now allows OECD commentaries and FAQs on the CARF to be used as interpretative material for DAC8.
Before
The directive did not reference any OECD commentaries or FAQs as interpretative material.
After
The directive states that OECD commentaries and FAQs can serve as interpretative material for DAC8 when aligned with the text.
Source: EU DAC8 / CARF — Crypto Tax Reporting (live Jan 2026)
View original source →What this means for you
Centralized Exchange
Worth knowingWhy this matters
As a CEX responsible for reporting obligations to regulators, the company must ensure its DAC8 reporting processes align with the latest interpretative guidance. The inclusion of OECD CARF commentaries means the company's compliance team must monitor a broader set of official sources to avoid reporting errors.
What to do
Update the internal tax and regulatory reporting policy to include OECD CARF commentaries and FAQs as authoritative interpretative sources for DAC8 compliance.
DeFi Protocol
Doesn't applyWhy this matters
DAC8 and CARF concern the reporting of transaction data by crypto-asset service providers. As a fully decentralized protocol with no operator, owner, or party that custodies assets, there is no legal entity to which these reporting obligations can attach.
Custodian
Worth knowingWhy this matters
As a custodian holding assets for clients, the company is a primary reporting entity under DAC8/CARF. The ability to use OECD commentaries for interpretation provides critical guidance on how to correctly report client holdings and asset transfers.
What to do
Update internal tax reporting policies to incorporate OECD CARF commentaries and FAQs as authoritative interpretative sources for DAC8 compliance.