Italy: Implementing measures for DAC8 under CARF
A provision implementing Legislative Decree No. 194/2025, which incorporates the EU’s DAC8 directive into Italian law.
The Italian Revenue Agency (IRA) on June 22, 2026, issued a provision implementing Legislative Decree No. 194/2025, which incorporates the EU’s DAC8 directive into Italian law.
DAC8 aligns with the OECD’s cryptoasset reporting framework (CARF) and introduces reporting obligations related to cryptoassets. The key updates include:
- Reporting obligations
- Reporting timeline
- Notification of reporting in another jurisdiction
- Receipts of reports
- Registration and system access of cryptoasset operators (CAOs)
- Deregistration of CAOS
Read a July 2026 report prepared by the KPMG member firm in Italy