Mandatory reporting of information reported by crypto-asset service providers

In order to strengthen the fight against tax fraud, tax evasion and tax avoidance, national tax authorities automatically exchange information (AEOI) in accordance with Council Directive 2011/16/EU on administrative cooperation in the field of taxation. Directive 2023/2226/EU (DAC8), of 17 October 2023, and the OECD Crypto-Asset Reporting Framework, extend the exchange of information to crypto-assets. The exchange covers EU countries, as well as OECD countries that have acceded to the Multilateral Competent Authority Agreement on the automatic exchange of information under the Crypto-Asset Reporting Framework. Slovenia signed it on 27 November 2024 in Paraguay.

Slovenia will transpose the DAC8 Directive and CARF MCAA into national law by amending the Tax Procedure Act, which is still in the legislative process. 

The Financial Administration of the Republic of Slovenia will obtain information from Reporting Crypto-Asset Service Providers (RCASP) and exchange this information annually with the EU country/qualified jurisdictions under CARF MCAA (OECD) where the Crypto-Asset User is resident.

Who will have to report

Reporting Crypto-Asset Providers that are:

• Crypto-Asset Service Providers regulated and authorised under Regulation (EU) 2023/1114 - providers in the Republic of Slovenia must register with the Securities Market Agency.
• Crypto-Asset Operators that are not regulated by that Regulation and are not authorised under it – they will have to register with the Financial Administration of the Republic of Slovenia (eDavki).

Obligations

Reporting Crypto-Asset providers shall have the following obligations:

• registration (Securities Market Agency or the Financial Administration – see above),
• carrying out due diligence procedures; and
• reporting of information on Crypto-Asset Services.

Timeline

• Registration of Crypto-Asset Operators at the Financial Administration (from 1. 1. 2026)
• Carrying out due diligence procedures (from 1. 1. 2026)
• Reporting of information on Crypto-Assets Services, for data from calendar year 2026 (from 1. 1. 2027)

The Financial Administration will prepare the first more detailed descriptions for registration, due diligence procedures and reporting.

For additional information contact us: dac8.fu(at)gov.si.