The website aims to guide crypto service providers on DAC8 and CARF reporting ahead of 2026 registration and 2027 reporting obligations.

Slovenia’s tax authorities launched a dedicated website to guide crypto asset service providers on DAC8 and CARF reporting on 3 November 2025

Following its accession to the Multilateral Agreement on 27 November 2024, Slovenia extended automatic information exchange to include crypto assets under DAC8 and the Common Reporting Standard for Crypto Assets. Implementation will occur through an amendment to the Tax Procedure Law, which is currently under parliamentary review.

The European Council approved DAC8 in October 2023, incorporating elements from the OECD’s Crypto-Asset Reporting Framework (CARF) and the revised Common Reporting Standard (CRS) for automatic exchange of financial account information.

DAC8 introduces new rules for reporting and exchanging information on e-money and crypto assets, cross-border rulings for high-net-worth individuals, and compliance measures, including penalties for non-compliance with DAC reporting obligations.

Licensed crypto asset service providers must register with the Securities Market Agency, while unlicensed providers register with the Financial Administration. Registration and due diligence begin on 1 January 2026, and reporting obligations start on 1 January 2027.

Earlier, the Slovenian Ministry of Finance submitted a bill proposing changes to the Tax Procedure Law on 9 September 2025.