DAC8 Reporting for Centralized Exchanges
Centralized cryptocurrency exchanges are among the most clearly defined Reporting Crypto-Asset Service Providers (RCASPs) under the DAC8 directive. As entiti...
DAC8 Reporting for Custody Providers
Custody providers — entities that safeguard crypto-assets on behalf of clients — occupy a distinct position under the DAC8 directive. Unlike exchanges that f...
DAC8 Reporting for Crypto Brokers
Crypto brokers — entities that execute trades on behalf of clients, often in over-the-counter (OTC) markets or through direct dealing — are generally expecte...
DAC8 Reporting Considerations for DeFi Platforms
Decentralized finance (DeFi) platforms present some of the most complex questions under the DAC8 directive. The extent to which DeFi protocols and their oper...
DAC8 Reporting for Crypto Payment Providers
Crypto payment providers — entities that enable merchants and consumers to use crypto-assets for everyday transactions — may face specific reporting consider...
DAC8 Reporting for Crypto ATM Operators
Crypto ATM operators — entities that deploy and manage physical machines enabling users to buy or sell crypto-assets with cash or cards — face a distinctive ...
DAC8 Reporting for Neobanks with Crypto Services
Neobanks and digital banks that offer crypto-asset services alongside traditional banking products occupy a unique position under DAC8. These institutions mu...
DAC8 Reporting for Staking and Lending Platforms
Staking and lending platforms — services that allow users to earn rewards by locking up or lending their crypto-assets — present nuanced questions under DAC8...
DAC8 Reporting for Wallet Providers
Wallet providers — entities that offer software or hardware solutions for storing and managing crypto-assets — face a critical threshold question under DAC8:...
DAC8 Reporting Obligations for Non-EU Platforms
Non-EU crypto-asset platforms that serve EU-resident users face important questions about their DAC8 reporting obligations. The directive is designed to capt...
DAC8 Reporting for White-Label Platform Operators
White-label crypto-asset platforms — where one entity provides the underlying technology infrastructure and another entity operates the customer-facing servi...
DAC8 Reporting for Small and Startup Platforms
Small and startup crypto-asset platforms face the same DAC8 reporting obligations as larger competitors, but with significantly fewer resources to devote to ...