The decree expands mandatory automatic tax information exchange to cover e-money and crypto assets, requiring crypto-service providers and operators to report under DAC8 rules.
Italy’s Ministry of Economy and Finance published the Ministerial Decree of 30 December 2025 in the Official Journal No. 302 of 31 December 2025, which establishes the implementing rules for the recently transposed Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226)(DAC8).
This decree implements the DAC8 directive, introducing reporting requirements and the automatic exchange of data on crypto-asset transactions by operators, thus expanding the scope of international administrative cooperation in the tax area.
The decree also broadens the scope of information exchange to include cross-border tax arrangements involving high-net-worth individuals. The aim is to strengthen the fight against tax evasion, in line with international standards, including non-harmonised taxes and duties.
DAC8 is a new EU directive that broadens tax reporting requirements to cover crypto-assets and digital currencies. Its goal is to enhance transparency and strengthen efforts to combat tax fraud across member states. DAC8 is based on the OECD’s Crypto-Asset Reporting Framework (CARF) and the updated Common Reporting Standard (CRS) for automatic exchange of financial account information.
Earlier, Italy published Legislative Decree No. 194/2025 in the Official Gazette No. 296 of 22 December 2025, which implements the Amending Directive to the 2011 Directive on Administrative Cooperation (2023/2226) (DAC8).
