Crypto Tax Reporting (DAC8) FAQ
To align with the updated local regulatory framework for 2026, this FAQ provides a concise overview to help you navigate the new tax reporting and compliance requirements.
What's DAC8?
DAC8 is an European Union (EU) directive that requires crypto platforms to report user transaction data to tax authorities. It's the European implementation by the Organisation for Economic Co-operation and Development (OECD) to ensure tax transparency in the digital asset space.
Why am I being asked for my personal tax information?
Under DAC8 regulations, we're required to collect your tax residency information, including your Tax Identification Number (TIN) or a functional equivalent.
This information allows us to determine where you are tax-resident and ensures that we comply with global tax reporting obligations by sharing relevant information with the appropriate tax authorities, as required by DAC8 regulations.
We use a trusted third-party service provider to securely collect and process this information on our behalf in accordance with applicable data protection laws.
For European Economic Area (EEA) countries, these obligations will take effect on 1 January 2026.
How do I find my TIN?
Your TIN (Tax Identification Number) is usually found on your National ID, Passport, or official tax documents (like a tax return or assessment). Common examples include:
Germany: Steuer-ID or IDNR(11 digits) - for example, 99999999999
France: Numéro fiscal (13 digits) - for example, 1234567890123
Italy: Codice Fiscale (16 characters) - for example, MRTMTT91D08F205J
Netherlands: BSN (9 digits) - for example, 999999999
Poland: PESEL (11 digits) - for example, 99999999999
What are the TIN formats for my reference?
Country | Tax number name(individual) | Typical format (individual) | Where to find TINs? | Reference |
Austria | Steueridentifikationsnummer (TIN) | Digits: 9-digit Format: 99-999/9999 | You'll find your number in official letters like the Steuerbescheid you receive from the Austrian tax office (Finanzamt) in your FinanzOnline account. | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/austria-tin.pdf |
Belgium | Numéro National (NN) (French) / Rijksregisternummer (RRN) (Dutch) / National Number | Digits: 11-digit | In Belgium, your TIN corresponds to your national register number. Find it on: Your ID card (back) or official administrative documents. | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/belgium-tin.pdf |
Bulgaria | Unified Civil Number (UCN); Bulgarian: Едѝнният грàждански нòмер (ЕГН) | Digits: 10-digit Format: YYMMDDXXXC - a total of 10 digits: YYMMDD → date of birth XXX → individual serial number C → control digit | Found on: Bulgarian ID card or passport Birth certificate Tax documents Social security and healthcare records | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/bulgaria - tin.pdf |
Croatia | Personal Identification Number (PIN); Croatian: Osobni identifikacijski broj (OIB) | Digits: 11-digit (10 digits are randomly chosen, while the 11th digit represents the control number calculated by "Modul 11.10", ISO 7064) | Personal Identification Number appears on the personal documents such as identity cards, passports, etc | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/croatia-tin.pdf |
Cyprus | Taxpayer Identification Code (TIC) or Tax Identification Number (TIN) | Digits: 8-digit followed by 1 letter Format: 12345678X). | You can find it on: Tax registration documents Official tax correspondence Bank documents linked to taxation | • Ministry of Finance - Tax Department • https://taxforall.mof.gov.cy/Home • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/cyprus-tin.pdf |
Czech Republic | Personal Identity Number (PIN); Czech: Daňové identifikační číslo (DIČ) | Digits: 9 or 10-digit | Found on your national ID card, Czech passport, or driving licence. Also on tax returns or social security statements. | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/czechia-tin.pdf |
Denmark | CPR-nummer (Civil Registration Number) or Personnummer (Personal Number). | Digits: 10-digit Format: DDMMYY-XXXX: DDMMYY → date of birth XXXX → individual serial number | Found on: Danish ID card or passport Tax documents Healthcare and social security records Official correspondence | • Lifeindenmark.dk: Official gateway for international citizens (search for "CPR number" and "Tax card"). • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/denmark-tin.pdf • Skat.dk (Danish Tax Agency): Search for "tax card as a non-Danish employee." |
Estonia | Personal Identification Code (PIC); Estonian: Isikukood (IK) | Digits: 11-digit Format: XYYMMDDZZZQ | Found on: Estonian ID card or passport Tax documents Healthcare and social security records Official correspondence | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/estonia-tin.pdf |
Finland | Personal Identity Code; Finnish henkilötunnus (HETU) | For individuals, it consists of 11 characters: - 6 digits - 1 character which can be + (plus), - (minus) or the letters Y, X, W, V, U, A, B, C, D, E, F - 3 digits - 1 alphanumeric character | Found on: Finnish ID card or passport Tax documents Healthcare and social security records Official correspondence | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/finland-tin.pdf • http://www.vero.fi/fi-FI/Tietoa_Verohallinnosta/Yhteystiedot/Palvelunumerot |
France | Numéro fiscal de référence (NIF) - also called numéro d’identification fiscale | Digits: 13-digit Format: 1234567890123 (sometimes shown as 13 alphanumeric characters) | It appears on income tax notices (avis d’imposition) and correspondence from the Direction Générale des Finances Publiques (DGFiP) and your personal account at impots.gouv.fr. | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/france-tin.pdf |
Germany | Steueridentifikationsnummer (Steuer-ID), Identifikationsnummer(IDNR) | A Tax ID Number (IDNR) is usually a 10 to 11-digit number. Format: 99 999 999 999 | Found on your Einkommensteuerbescheid, letters from the local Finanzamt, or annual wage tax statement. | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/germany-tin.pdf |
Greece | Arithmos Forologikou Mitroou (AFM) | Digits: 9-digit Format: 123456789 | You can find it on: Tax registration documents Tax returns Official correspondence from AADE Some financial or banking documents | • Official Government Portal (Gov.gr): The process is managed by the Independent Authority for Public Revenue (AADE) • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/greece-tax-residency.pdf |
Hungary | Tax Identification Number (TIN); Hungarian: Adóazonosító jel (AAJ) | Digits: 10 digits | Found on your official tax card (adóazonosító kártya) issued by the National Tax and Customs Administration (NAV). | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/hungary-tin.pdf |
Iceland | Identification Number (kennitala "KN") is used as a TIN in Iceland | Digits: 10-digit (date of birth + 4-digit individual number). Format: DDMMYY-XXXX | You can find it on: Icelandic ID card or passport Tax documents Bank accounts and official correspondence | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/iceland-tin.pdf |
Ireland | Personal Public Service Number (PPS No) | Digits: A Personal Public Service Number (PPSN) is usually 7 numbers and 1-2 letters. Format: 1234567T or 1234567TA | You can find it on: PPS card Tax documents (Revenue correspondence) Social welfare documents Pay slips | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/ireland-tin.pdf |
Italy | Codice Fiscale (TIN) | A Fiscal Code (CF) is usually a 16-character, alphanumeric string. Format: MRTMTT91D08F205J. The code is made up of letters and numbers and includes name, surname, date of birth, year of birth, etc. | Found on: health card, back of new electronic ID cards, and official Revenue Agency communications. | • https://www.agenziaentrate.gov.it • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/italy-tax-residency.pdf |
Latvia | Personas kods (PK) PVN - Pievienotās vērtības nodoklis | 11 digits: 999999-99999 Format: DDMMYY-XXXXX (date of birth + 5-digit individual number). | Found on: Latvian ID card, passport, birth certificate, and official government documents. | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/latvia-tin.pdf |
Lithuania | Personal Code; Lithuanian: Asmens kodas (a. k.) | Format: YYYYMMDD-XXXXX (date of birth + 5-digit individual number). | You can find it on: Lithuanian ID card or passport Birth certificate Official government documents Tax or social security documents | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/lithuania-tin.pdf |
Luxembourg | National Identification Number (Matricule) or Individual National Identifier (NI) or Numéro d'identification national | Digits: 13-digit Format: 1234567890123. This is the format of the Matricule. | Found on your Social Security Card and official administrative correspondence. | • Official Tax Authority: Administration des contributions directes (ACD) (Look for sections on registration or tax cards). • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/luxembourg-tax-residency.pdf |
Malta | Maltese Nationals: Identity Card Number (ID No.) Non-Maltese Nationals/Residents: Taxpayer Reference Number (TRN) | Maltese Nationals: 8 characters (7 digits followed by 1 letter, for example, 1234567M). This number is the same as the ID card number. Non-Maltese Nationals/Residents: 9 digits (for example, 999999999). This number is issued upon tax registration. | ID No.: On your Maltese identity card. TRN: Issued by the Commissioner for Revenue Malta; appears on official tax documents, notices, and correspondence. The TRN is required for filing taxes, opening bank accounts, and other official transactions in Malta | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/malta-tin.pdf |
Netherlands | Citizen service number (BSN) | A Tax ID Number (BSN) is usually a 9-digit number. | Found on your passport (back), identity card (top right), or driver’s license. | • https://www.netherlandsworldwide.nl/bsn/where-to-find • https://www.belastingdienst.nl/wps/wcm/connect/nl/home/home • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/netherlands-tin.pdf |
Norway | Fødselsnummer (FN) or National Identity Number | Digits: 11-digit | You can find it on: Norwegian ID card or passport Tax documents Social security documents Bank or government correspondence | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/norway-tin.pdf |
Poland | National Identification Number; Polish: Powszechny Elektroniczny System Ewidencji Ludności (PESEL) | Digits: 11-digit Format: 99999999999 | Found on your national ID card, & passport, . Also on tax returns or social security statements. | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/poland-tin.pdf |
Portugal | For tax purposes: Número de Identificação Fiscal (NIF) (also referred to as “Número de Contribuinte”) | Digits: The NIF is composed of nine sequential digits Format: 123456789 | You can find your Número de Identificação Fiscal (NIF) on your Portuguese Citizen Card, on your NIF registration document, or by logging into the Portal das Finanças website. | • https://www2.gov.pt/en/servicos/pedir-o-numero-de-identificacao-fiscal-para-pessoa-singular • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/portugal-tin.pdf |
Romania | Personal Code; Romanian: Codul numeric personal (CNP) | Digits: 13-digit Format: 9999999999999 | CNP (13 digits) found on identity card, passport or residence permit. Contact ANAF if foreigners need a NIF. | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/romania-tin.pdf |
Slovakia | “Rodné číslo” (RC)-(birth identification number) is a unique personal identifier assigned to every Slovak citizen (and some residents). | The rodné číslo is a 10-digit personal identifier in the format YYMMDD/XXXX, where the date of birth is encoded. | You can usually find your Rodné číslo on your Slovak ID card, birth certificate, residence permit, or official government documents | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/slovak-republic-tin.pdf |
Slovenia | Tax Identification Number (TIN); Slovenian: Davčna številka | Digits: 8-digit Format: 99999999 | You can find it on: Tax returns Official tax documents Salary slips Business registration documents (for companies) | • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/slovenia-tin.pdf |
Spain | For tax purposes, Spain uses the term Número de Identificación Fiscal (NIF) for both individuals and legal entities. For foreign individuals, the number used is the Número de Identidad de Extranjero (NIE), which also functions as the tax ID in many cases. | For Spanish nationals (individuals): Example: 12345678A For foreign individuals (NIE): Format = Letter (X/Y/Z or M) + 7 digits + control letter Example: X1234567T or M1234567A | Found on ID, driver license, or Resident Permit. Contact Agencia Tributaria if missing. | • https://www.exteriores.gob.es/Consulados/toronto/en/ServiciosConsulares/Paginas/Consular/NIF.aspx • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/spain-tin.pdf |
Sweden | Personnummer (PN) | Digits: 10 or 12-digit Format: YYMMDD-XXXX or YYYYMMDD-XXXX | You can find it on: Swedish ID card , passport or Driving license Official tax documents Healthcare cards | • Swedish Tax Agency (Skatteverket): Obtainable by registering with the Swedish Population Register (Folkbokföring) • https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/sweden-tin.pdf |
What happens if I don't provide my tax info?
Under the new rules, providing this information is a requirement to use crypto services in the EEA. If not provided within the requested timeframe, your account may be temporarily restricted until you comply.
What if I don't have a TIN?
If your country doesn't issue TINs or you haven't been assigned one yet, you can usually select "Tax number not available" and provide a reason (for example, student status or recently moved). The platform will document this to remain compliant with DAC8 guidelines.
How do I update my tax information?
You'll be prompted to update your tax status directly in the OKX app during onboarding or whenever updated information is required, such as if you’ve changed your address. For other updates, please reach out to our OKX Assistant.
To ensure a smooth certification process, ensure your app is up to date.