Italy's Revenue Agency has established mandatory registration and annual reporting requirements for cryptocurrency service providers under the DAC8 directive, with the first submission deadline set for 30 June 2027.
Italy’s Revenue Agency has finalised implementation of DAC8 (Directive (EU) 2023/2226) through a provision signed on 22 June 2026 by Director Vincenzo Carbone.
The new rules establish mandatory registration and reporting obligations for cryptocurrency service providers, marking a significant step in the global fight against crypto-related tax evasion. The framework implements Legislative Decree no. 194/2025 and aligns with OECD standards, specifically the Crypto-Asset Reporting Framework and amendments to the Common Reporting Standard, following Italy’s signature of the Multilateral Data Exchange Agreement on 20 November 2024.
Registration and reporting requirements
Operators offering crypto-asset services—including buying, selling, transferring, and storage—must register and comply with reporting obligations outlined in Legislative Decree no. 194/2025. Service providers are required to submit annual information on client transactions, including customer identification details, Italian tax codes where available, and assigned Individual Identification Numbers (IIN).
Those already fulfilling equivalent obligations in other EU Member States or qualified non-EU jurisdictions may submit a notification instead, certifying their compliance elsewhere. Non-resident operators must first request access credentials from the Revenue Agency’s website through the DAC8 registration form available in the free-access section in English. Once registered, operators receive a unique IIN for use across EU jurisdictions; if circumstances change, operators may transfer registration to another Member State while retaining their identifier.
Submission deadlines and non-compliance procedures
All communications must be transmitted electronically via Entratel or Fisconline using XML format specified in the provision’s Annex 1.
The standard deadline is 30 June of the year following the reporting period, with the first submission due by 30 June 2027. Providers may resubmit corrected files by the same deadline if errors occur.
Late submissions within 30 days of the deadline will be accepted and forwarded to tax authorities of relevant Member States and non-EU jurisdictions by 30 September. The Revenue Agency generally issues submission receipts within five working days.
Non-compliant operators receive notice to submit required information within 60 days; failure to comply triggers a reminder and an additional 30-day grace period, after which registration is cancelled.
Information exchange and oversight
Data collected by Italian authorities transfers to other EU tax administrations by 30 September each year, with the inaugural international exchange scheduled for 30 September 2027.
The Pescara Operations Centre oversees operator registration, cancellations, revocations, and dispute resolution. Operators may request cancellation when they no longer maintain reportable customers in the European Union or no longer meet regulatory requirements.
