Reporting of Crypto-Asset Transactions – Transposition of DAC 8 – GEO no. 71/2025 amending and supplementing the Fiscal Procedure Code

Through Government Emergency Ordinance (GEO) no. 71/2025, Romania has transposed European Directive no. 2226/2023, known as “DAC8”, which regulates crypto-asset transactions and aligns the national legislation with Organisation for Economic Co-operation and Development and EU standards.

The first reporting will cover the year 2026 and be submitted in 2027, when crypto platforms will transmit accurate and complete information regarding users’ crypto-asset transactions to the National Agency for Fiscal Administration (ANAF).