Ali Coinbase Poroča Davčnim Organom? - Vodnik Tax-Wizard

A common question from our users is whether Coinbase shares account and transaction information with their local tax authority. The short answer: up to 2025, generally not automatically - but since 1 January 2026 the EU DAC8 directive is in force and requires Coinbase to report. Either way, the obligation to declare your crypto has always been yours.

Did Coinbase report to tax authorities before 2026?

Historically, crypto exchanges sat outside the automatic exchange-of-information frameworks. The CRS (Common Reporting Standard), which obliges banks and brokers to report financial accounts, did not cover crypto-assets. That does not mean your transactions were invisible: tax authorities can request information in specific investigations, and transfers between your bank account and Coinbase are visible to them.

DAC8 and the CARF framework: in force since 2026

In October 2022, the OECD introduced the Crypto-Asset Reporting Framework (CARF), a global tax transparency initiative for the automatic exchange of information on crypto-asset transactions. The European Union implemented it through the eighth amendment to the Directive on Administrative Cooperation, commonly referred to as DAC8.

Since 1 January 2026, Crypto-Asset Service Providers (CASPs) - exchanges like Coinbase, wallet providers and others - are required to collect and report all transactions involving the acquisition, disposal or exchange of crypto-assets by EU residents, even if the provider is not based in the EU. The first automatic exchange between the tax authorities of the member states takes place in 2027, covering 2026 transactions.

What information does Coinbase report under DAC8?

• - Full name, address, date of birth and tax identification number (TIN)
• - Country (or countries) of tax residence
• - Acquisitions, disposals and exchanges of crypto-assets, including gross amounts
• - Transfers of crypto-assets, including transfers to self-hosted wallets

Your obligations regardless of what Coinbase reports

The obligation to declare does not depend on what Coinbase communicates. Capital gains from selling crypto or swapping one crypto-asset for another must be included in your income tax return, calculated in euros over your full purchase history. Staking rewards are generally taxable as income, and holding crypto with a foreign provider can trigger additional informative declarations depending on your country (for example Spain's Modelo 721 for foreign-held crypto above €50,000).

With DAC8 in force, your tax authority will receive the data on your 2026 transactions in 2027, and discrepancies between what you declare and what Coinbase reports will be easy to detect - the best protection is to declare correctly from the start.

How to declare your Coinbase crypto without mistakes

Export your complete transaction history following our Coinbase tax report guide and upload it to Tax-wizard. The tool matches buys to sells (including crypto-to-crypto swaps), converts all amounts to euros and produces the figures ready for your tax return.