Estonia has enacted legislation to implement the EU’s DAC8 directive, introducing reporting and due diligence obligations for crypto-asset service providers. The rules take effect from 1 January 2026, with initial reporting due in 2027.
Estonia has formally transposed the amendments to the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8) into domestic law.
President Alar Karis promulgated the legislative changes following the approval of Bill 795 SE by the Estonian parliament on 7 April 2026. The law implements new reporting and due diligence obligations for crypto-asset service providers, aligning with the provisions of DAC8 approved by the European Council in October 2023.
DAC8 builds on the Crypto-Asset Reporting Framework (CARF) developed by the OECD and the amended Common Reporting Standard (CRS) for the automatic exchange of financial account information in tax matters.
The new rules take effect from 1 January 2026, with the first reports expected in 2027.
Earlier, Estonia’s parliament reviewed draft Bill 795 SE, submitted on 19 January 2026, which sought to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8).
