Slovakia: Draft legislation implementing directive on tax transparency rules for cryptoasset service providers (DAC8)

Rules would become effective January 1, 2026

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January 23, 2025

The Ministry of Finance on November 25, 2024, published draft legislation implementing the directive on tax transparency rules for cryptoasset service providers (DAC8) from January 1, 2026.

The draft legislation would require cryptoasset service providers to report information to tax authorities and extend the scope of the automatic exchange of information to electronic money and digital currencies.


For further information, contact a KPMG tax professional in Slovakia:

Tomas Ciran | tciran@kpmg.sk

Zuzana Blazejova | zblazejova@kpmg.sk

 

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