MiCA and DAC8: what changes in 2026 for your crypto in Europe

MiCA is the European regulation (EU) 2023/1114 that governs crypto-assets and their providers; DAC8 is the directive (EU) 2023/2226 under which those providers report their clients' transactions to the tax authorities.

MiCA in dates

Date	What applies
June 30, 2024	Titles III and IV: asset-referenced tokens and e-money tokens, the stablecoins
December 30, 2024	The rest of the regulation, including the authorization of crypto-asset service providers
July 1, 2026	The end, at the latest, of the transitional period for providers already active before December 30, 2024

The transitional period let providers already operating under their country's law carry on until July 1, 2026, or until their MiCA authorization was granted or refused. Each Member State could shorten it or not apply it. In France, it ran until July 1, 2026, and the national regime ended on July 2; in its news release of July 6, 2026, the AMF counted 31 authorized providers in France and 283 in the Union.

What MiCA covers

Crypto-asset service providers: an authorization to provide these services in the Union, listed in ESMA's register.
Stablecoin issuers: asset-referenced tokens and e-money tokens, with their authorization and transparency rules.
White papers: the disclosure document of an offer of crypto-assets to the public.
Market abuse: ESMA receives the providers' order and transaction data and draws alerts on suspicious trading behavior from it (its MiDAS system).

Check that a platform is authorized

Since the end of the transitional period, a provider must be authorized to provide crypto-asset services in the Union. ESMA publishes on its MiCA page an interim register, updated every week: authorized providers, stablecoin issuers, white papers and non-compliant entities. Look up the company that provides the service, under its legal name, not just its brand.

DAC8 in dates

Date	Step
December 31, 2025	The deadline for Member States to transpose it
January 1, 2026	The start of information collection by providers
September 30, 2027	At the latest, the first exchanges between Member States, on the year 2026

What DAC8 has reported

Who reports: the crypto-asset service providers required to report, for their resident and non-resident clients.
What: for each crypto-asset, the aggregate gross amount the client paid or received for their acquisitions and disposals, and the identification of the provider and the client.
On what model: the OECD's Crypto-Asset Reporting Framework (CARF), an international standard.

The Member States' tax authorities then exchange this information: your 2026 transactions on a platform subject to DAC8 will be known to your tax authority. They come on top of what you report yourself: in France, your capital gains on sales (see the average cost guide) and your crypto-asset accounts opened abroad (article 1649 bis C of the French General Tax Code).

CentraFIN, MiCA and DAC8

CentraFIN holds no crypto, places no order and makes no transfer: it reads your accounts read-only, with API keys that can neither trade nor withdraw. Your full transaction history, kept as your platforms provide it, can be exported from your settings.

Sources

Frequently asked questions

Does my platform need a MiCA authorization?

To provide crypto-asset services in the Union, yes, since the end of the transitional period, July 1, 2026 at the latest. Look it up in ESMA's register.

Which year does DAC8 cover first?

The year 2026: providers have been collecting the information since January 1, 2026, and Member States exchange it by September 30, 2027 at the latest.

Does DAC8 spare me from reporting?

No. What providers report comes on top of your own returns: in France, your capital gains on sales and your accounts opened abroad still have to be reported.

Is CentraFIN an exchange?

No. CentraFIN holds no crypto and places no order: it reads your accounts read-only and shows them together.