EU Triggers Crypto Tax Enforcement as Compliance Era Begins
- The Commission issues legal notices to states missing crypto tax law deadlines.
- The DAC8 forces cryptocurrency platforms to share user data with tax authorities.
- Hungary is under MiCA scrutiny after national rule implementations disrupted services.
The European Commission has intensified enforcement of its crypto-asset framework, opening infringement procedures against 13 member states for failing to apply new EU rules on crypto taxation and market regulation. In a formal package of infringement decisions, the Commission said it sent letters of formal notice to 12 countries over the incomplete implementation of updated tax transparency rules for crypto-assets.
The countries named were Belgium, Bulgaria, Czechia, Estonia, Greece, Spain, Cyprus, Luxembourg, Malta, the Netherlands, Poland, and Portugal. The action targets failures to transpose Directive (EU) 2023/2226, which expands EU tax cooperation rules to cover crypto-asset service providers and related digital transactions.
The Commission said uniform and timely application across the bloc remains essential to closing regulatory gaps created by rapid growth in digital asset markets. The infringement step marks a shift from policy development toward enforcement, as Brussels moves to ensure compliance with laws already adopted.
Tax Transparency Rules Face Delays Across Member States
Directive (EU) 2023/2226 amends the EU framework for administrative cooperation in taxation, commonly referred to as DAC8. The directive extends reporting and information-sharing obligations to crypto-asset service providers operating within the European Union.
The rules require providers to gather particular data about their users and their transaction activities, which they must then submit to national tax authorities. Member states must then exchange that information across borders to improve oversight of crypto-related investment income.
The Commission said the directive aims to strengthen efforts against tax fraud, tax evasion, and tax avoidance linked to digital assets. Brussels warned that delays or partial implementation would weaken the system and create uneven enforcement across the single market.
The 12 countries now have two months to respond, complete transposition, and notify the Commission of corrective measures. If responses fall short, the Commission may issue reasoned opinions, a step that can lead to proceedings before the Court of Justice of the European Union.
Hungary Faces Separate MiCA Compliance Action
Alongside the tax cases, the Commission also opened an infringement procedure against Hungary related to the Markets in Crypto-Assets Regulation, known as MiCA. MiCA applies directly across the EU and forms a central pillar of the bloc’s digital finance strategy. The Commission said Hungary’s 2025 legislative amendments introduced a new authorisation regime for “exchange validation services”.
That regime includes criminal liability requirements not предусмотрed under MiCA’s framework. According to the Commission, the changes prompted some crypto-asset service providers to suspend or discontinue operations.
Officials said those disruptions harmed clients and created legal uncertainty within Hungary’s crypto market. The Commission stated that national measures must align fully with MiCA to protect investors and ensure consistent market functioning.
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Enforcement Signals a New Phase for EU Crypto Policy
EU officials described the enforcement actions as part of a broader transition in digital asset oversight. The focus has moved from experimental rule-making toward treating crypto like other financial sectors for tax reporting and market discipline.
Brussels aims to create unified regulations that will decrease cross-border tax avoidance through fragmented rule systems. As crypto adoption expands, the Commission wants tax authorities to receive reliable data flows that match the standard of traditional finance. The infringement actions send a clear signal to governments and industry that compliance now takes priority over policy debate.
