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Malta: Implementation of DAC8 under CARF

The first reporting period is calendar year 2026, with the first reports due by September 30, 2027.

July 10, 2026

Malta implemented Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), which is aligned with the OECD’s cryptoasset reporting framework (CARF) into Maltese legislation, effective January 1, 2026.

The first reporting period is calendar year 2026, with the first reports due by September 30, 2027.

The key updates include:

  • Scope of the DAC8 cryptoasset reporting requirements
  • Due diligence requirements
  • Reporting requirements
  • Sanctions

Read a July 2026 report prepared by the KPMG member firm in Malta

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