DAC8 is a milestone, but it is not the destination. The regulatory landscape for crypto-assets will continue to evolve, and CASPs must prepare for what comes next.
Short-Term Outlook (2026-2028)
In the immediate future, CASPs can expect the first round of DAC8 reporting and the lessons it generates. Regulatory guidance from tax authorities clarifying implementation questions. Enforcement actions against non-compliant CASPs, establishing precedents. And technology maturation as compliance solutions evolve based on real-world experience.
Medium-Term Developments (2028-2030)
Over the medium term, likely developments include DAC8 amendments expanding scope to DeFi and other emerging crypto activities. Enhanced cross-referencing between DAC8, CRS, and other data sources by tax authorities. Increasing automation of tax authority enforcement using AI and analytics. Potential introduction of real-time or near-real-time reporting requirements for certain transaction types. And deeper integration between MiCA supervisory reporting and DAC8 tax reporting.
Long-Term Vision (2030+)
Looking further ahead, the crypto compliance landscape may include fully automated, real-time reporting integrated into blockchain infrastructure. Global interoperability between reporting frameworks across all major jurisdictions. AI-driven compliance monitoring that identifies issues before they become violations. And regulatory convergence that reduces the complexity of multi-jurisdictional compliance.
Preparing for the Future
CASPs can prepare for this evolving landscape by building modular, adaptable compliance systems rather than rigid, single-purpose solutions. Investing in data quality and data architecture that can support future reporting requirements. Engaging with regulators and industry bodies to influence the development of future standards. And building compliance expertise as a core organizational capability rather than a project-based activity.
Conclusion
DAC8 is the beginning of a new era in crypto-asset tax transparency. CASPs that view it as a foundation for ongoing compliance maturation — rather than a one-time project to be completed and forgotten — will thrive in the regulatory environment of the future.
Preparing for DAC8?
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