Skip to main content

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.

July 6, 2026

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline