Estonia: Reporting obligations for cryptoasset service providers (DAC8)
Effective from January 1, 2026
Under the DAC8 rules as implemented in Estonia, cryptoasset service providers will be obliged to collect data on both resident and nonresident users (including their identity, purchase and sale transactions, and transfers) and provide that data to the Estonian Tax and Customs Board, effective from January 1, 2026.
The first annual data report for 2026 must be submitted by June 2027.
Read a February 2026 report prepared by the KPMG member firm in Estonia