Does DAC8 create a new crypto tax?

No. DAC8 is a reporting and information exchange rule. How crypto gains are taxed in Bulgaria is still set by the Personal Income Tax Act, and you still declare them yourself in your annual return.

When do Bulgarian providers report to the NRA?

Once a year, electronically, by 30 June of the year after the reporting year, under Article 142я2(7) of the Bulgarian Tax and Social Insurance Procedure Code. The first reports cover 2026, so they are due by 30 June 2027.

What information is reported about me?

Your name, address, tax residence, tax identification number and, for individuals, date and place of birth. For each crypto-asset: totals for purchases and sales against money, exchanges between crypto-assets, transfers, and transfers to wallets not known to belong to a provider.

Does DAC8 apply to my self-custody wallet?

DAC8 obliges service providers, not wallets you control yourself. But when a provider sends crypto-assets to an address not known to be linked to a provider or financial institution, it reports the total value and units of those transfers.

Why is my provider asking for my tax number?

DAC8 requires due diligence on users, including tax residence and tax identification number. Under the Bulgarian law, users who joined from 1 January 2026 must complete it within three months of the law's promulgation or cannot make transactions until they do.

Are stablecoins covered by DAC8?

The directive's recitals say stablecoins, including e-money tokens, fall within its broad understanding of crypto-assets. Its annex also excludes certain electronic money products from reporting, so how a specific stablecoin is treated depends on how providers apply those definitions.

DAC8

By xChange.bg team
Published 16 September 2026

DAC8 is the eighth amendment to the EU directive on administrative cooperation in taxation. It does for crypto what earlier rounds did for bank accounts: providers report, and tax authorities share. This page is general information and not tax advice.

How DAC8 works

The directive was adopted on 17 October 2023. Member states had to transpose it by 31 December 2025 and apply it from 1 January 2026.

Who reports. Reporting crypto-asset service providers: firms authorised under MiCA, and crypto operators outside MiCA that serve EU residents.
Due diligence. Providers collect and verify each user's identity, tax residence and tax identification number, building on their KYC checks.
What is reported. For each user and each type of crypto-asset: aggregate amounts, units and number of transactions for acquisitions and disposals against money, exchanges against other crypto-assets, transfers, retail payments worth more than USD 50,000, and transfers to distributed ledger addresses not known to belong to a provider or financial institution.
Exchange. The tax authority passes the data to the authority of the user's country of residence within nine months after the end of the calendar year.

DAC8 in Bulgaria

Bulgaria transposed DAC8 late. The National Assembly adopted the amendment to the Tax and Social Insurance Procedure Code (ДОПК) on 9 September 2026, and the promulgation decree was issued on 11 September 2026. The law adds a new section on automatic exchange of information on crypto-assets (Articles 142ю to 142я10) and applies from 1 January 2026.

Key points of the Bulgarian text:

Reporting deadline: providers report to the executive director of the National Revenue Agency once a year, electronically, by 30 June of the following year. The first reports cover 2026.
Who reports: providers licensed by the Financial Supervision Commission under the Markets in Crypto-Assets Act, banks providing crypto-asset services, and registered crypto operators.
Existing users: due diligence for users who had a relationship with the provider on 31 December 2025 must be completed by 1 January 2027.

Your own obligations do not change. Gains from selling or exchanging crypto-assets are taxed under Article 33(3) of the Personal Income Tax Act and declared in Annex 5 of the annual return by 30 April.

Example

A Bulgarian resident uses an EU-licensed exchange in 2026. She buys ETH for EUR 3,000, later sells part of it for EUR 1,400, and withdraws the rest to her self-custody wallet. By 30 April 2027 she declares her gain or loss on the sale in Annex 5. By 30 June 2027 the exchange reports to its tax authority: her identity and tax number, EUR 3,000 of ETH acquisitions, EUR 1,400 of ETH disposals, and the value and units of ETH transferred to an address not linked to a provider. If the exchange is based in another member state, that authority passes the data to the Bulgarian NRA.

Common confusion

The NRA report comes after your tax return. Providers report by 30 June, while your return is due by 30 April, so the data can be compared with what you already filed.
DAC8 is not MiCA. MiCA regulates conduct and licensing. DAC8 is about tax transparency.
Using a provider outside Bulgaria does not avoid reporting. Data flows between EU tax authorities.

Frequently asked questions

Does DAC8 create a new crypto tax?: No. DAC8 is a reporting and information exchange rule. How crypto gains are taxed in Bulgaria is still set by the Personal Income Tax Act, and you still declare them yourself in your annual return.
When do Bulgarian providers report to the NRA?: Once a year, electronically, by 30 June of the year after the reporting year, under Article 142я2(7) of the Bulgarian Tax and Social Insurance Procedure Code. The first reports cover 2026, so they are due by 30 June 2027.
What information is reported about me?: Your name, address, tax residence, tax identification number and, for individuals, date and place of birth. For each crypto-asset: totals for purchases and sales against money, exchanges between crypto-assets, transfers, and transfers to wallets not known to belong to a provider.
Does DAC8 apply to my self-custody wallet?: DAC8 obliges service providers, not wallets you control yourself. But when a provider sends crypto-assets to an address not known to be linked to a provider or financial institution, it reports the total value and units of those transfers.
Why is my provider asking for my tax number?: DAC8 requires due diligence on users, including tax residence and tax identification number. Under the Bulgarian law, users who joined from 1 January 2026 must complete it within three months of the law's promulgation or cannot make transactions until they do.
Are stablecoins covered by DAC8?: The directive's recitals say stablecoins, including e-money tokens, fall within its broad understanding of crypto-assets. Its annex also excludes certain electronic money products from reporting, so how a specific stablecoin is treated depends on how providers apply those definitions.