Abstract: This regulatory analysis outlines the tax reporting and customer due diligence obligations imposed on Crypto-Asset Service Providers (CASPs) following Romania's transposition of Council Directive (EU) 2021/514 (DAC8) via Government Emergency Ordinance no. 71/2025. It details the technical standards for annual crypto-asset transaction reporting to the National Agency for Fiscal Administration (ANAF) beginning with fiscal year 2026 data. The study maps client identification protocols, cross-border automatic exchange mechanisms across EU tax authorities, and compliance integration with Regulation (EU) 2023/1114 (MiCA).
Less than three months after the effective start of obligations (1 January 2026), Emergency Ordinance No 71/2025 transposing Directive (EU) 2023/2226 (DAC8) and implementing the OECD CARF standard imposes a new operational reality on crypto-asset service providers (CASPs). Authorised entities or platforms operating on the Romanian market – exchanges, custody providers, wallets and tokenised-economy services – must collect, verify and report detailed user and transaction data.
Council Directive (EU) 2023/2226 (DAC8) amends Directive 2011/16/EU on administrative cooperation in taxation and extends automatic exchange of information to crypto-asset transactions, aligning with the OECD Crypto-Asset Reporting Framework (CARF). Member States were required to transpose by 31 December 2025, with application from 1 January 2026 and first reporting in 2027.
Nationally, the Government adopted Emergency Ordinance No 71/2025 amending and supplementing Law No 207/2015 on the Fiscal Procedure Code. The full text is available on the ANAF website. Recently, ANAF published for public consultation the draft order approving Form F8000 (March 2026), while a detailed guide for reporting crypto-asset service providers offers practical orientation.
DAC8 complements the MiCA Regulation (EU) 2023/1114 and DORA, creating a coherent ecosystem for the crypto sector: MiCA/MiCAR ensures prudential authorisation and supervision, while DAC8 adds fiscal transparency. The definitions of “crypto-asset” and “crypto-asset service provider” are aligned between the two instruments.
In Romania, OUG 71/2025 introduces registration, fiscal due-diligence (Annex VI to the Fiscal Procedure Code) and reporting obligations for CASPs that:
Due diligence requires collection of identification data (name, address, TIN, tax residence, date of birth) for individuals and entities, including beneficial owners. Reporting is aggregated by crypto-asset type and covers:
Automatic exchange of information is carried out by ANAF to the tax authorities of the users’ residence jurisdictions. Cross-border implications are significant: a CASP authorised in Romania reports once to ANAF, avoiding duplication; non-EU platforms serving European clients must register in a Member State; cooperation with MiCA ensures that prudential authorisation facilitates fiscal compliance.
Multinationals and crypto start-ups active in Romania or entering the market now face:
DAC8 implementation positions Romania as a transparent and attractive jurisdiction for institutional investors in digital assets and the tokenised economy. Entities that invest now in automated reporting technology will gain a significant competitive edge in attracting foreign direct investment and forming partnerships with traditional banks, contributing to the maturation of the local crypto market within the broader European digital economy.
The digital-assets, fintech and fiscal-compliance team at Mararu & Mararu SCA routinely assists international and local clients with integrated DAC8 implementation – from due-diligence audits and reporting-system configuration to ANAF inspection readiness and MiCAR alignment. Contact us for a rapid exposure assessment and a tailored compliance roadmap that converts reporting obligations into strategic advantage.
Disclaimer: The information contained herein is for informational purposes only and does not constitute legal advice. For advice tailored to your specific circumstances, please consult qualified counsel. Mararu & Mararu SCA accepts no liability for actions taken on the basis of this material.
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