Who needs DAC8 and CARF reporting data?

Crypto exchanges and EU banks authorised under MiCA that report their users’ crypto-asset transactions to tax authorities.

Goldsky

DAC8 and CARF reporting data

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What is DAC8 and CARF reporting data?

DAC8 and CARF reporting data is the transaction history behind each user’s yearly crypto-asset report: acquisitions, disposals and transfers in and out, each valued when it happened and totaled by asset and transaction type.

Under DAC8, crypto-asset service providers in the EU collect this data from January 1, 2026 and send the first reports between January 1 and September 30, 2027; DAC8 is based on the OECD’s Crypto-Asset Reporting Framework (CARF), which 46 jurisdictions have committed to start exchanging by 2027, with more following in 2028 and 2029.

Goldsky can load each customer wallet’s full history, keep it current and supply USD values at transfer time; your reporting engine converts and totals the figures and your team files the reports.

You can build DAC8 and CARF reporting data three ways: stream every user transfer into your warehouse with Turbo Pipelines and add USD values from Feeds, export each user wallet’s transfers with USD values from the Feeds transfers API, or have Feeds sync those transfers into your database.

How DAC8 and CARF reporting data is built

The diagram follows a year of user activity from the transactions on the chain to the reports you file, and shows who does each step. Your setup may differ.

TurboLoad every transferFull history first, then live

Users transactBuys, sells and transfers all year

TurboWrite to your warehouseTransfer history per user wallet

Total each user’s yearBy asset and transaction type

FeedsGet priced transfersUSD value at transfer time, per wallet

File the reportsTo your tax authority

Goldsky

Ways to build DAC8 and CARF reporting data

Full history sits in your warehouse with the pipeline, and your reporting engine joins USD values from Feeds; the transfers API exports a wallet’s history with values on each call, and the synced feed keeps those rows current in your database.

Usual setupOption 1: Stream to your warehouse

Best for: Every user wallet, full history in your warehouse
Products: Turbo Feeds
What you run: The destination: your database, queue or bucket, or a Postgres database Goldsky hosts
What you write: Pipeline YAML and SQL; TypeScript transforms when needed
Where your data lives: In your own database or systems
How results reach you: Pushed to you

Option 2: Transfers API

Best for: One export per user wallet
Products: Feeds
What you run: Nothing; you call an endpoint and keep what you need
What you write: REST requests
Where your data lives: Hosted by Goldsky
How results reach you: Returned when you call

Option 3: Synced transfers feed

Best for: Every user wallet, kept current
Products: Feeds
What you run: The destination database or endpoint
What you write: Nothing to get the rows; your own SQL to use them
Where your data lives: In your own database or systems
How results reach you: Pushed to you

Ways to build DAC8 and CARF reporting data
	Usual setupOption 1: Stream to your warehouse	Option 2: Transfers API	Option 3: Synced transfers feed
Best for	Every user wallet, full history in your warehouse	One export per user wallet	Every user wallet, kept current
Products	Turbo Feeds	Feeds	Feeds
What you run	The destination: your database, queue or bucket, or a Postgres database Goldsky hosts	Nothing; you call an endpoint and keep what you need	The destination database or endpoint
What you write	Pipeline YAML and SQL; TypeScript transforms when needed	REST requests	Nothing to get the rows; your own SQL to use them
Where your data lives	In your own database or systems	Hosted by Goldsky	In your own database or systems
How results reach you	Pushed to you	Returned when you call	Pushed to you

Option 1: Build DAC8 and CARF reporting data by streaming to your warehouse

A pipeline backfills every user wallet’s transfer history into your warehouse and keeps it current. USD values at transfer time come from the Feeds transfers API, and your reporting engine converts and totals them for each user’s report.

When to stream user transfers to your warehouse

You report for many users, want every transfer kept in your own warehouse, and your reporting engine reads from there.

What you’ll need

Goldsky Turbo
Goldsky Feeds
A record of which wallets belong to which user, and where each user is resident
A data warehouse or object store
A reporting engine that totals each user’s year and produces the reports

Let users transact through the year
Every acquisition, disposal and transfer a user makes goes into their yearly report.
Users buy and sell through your platform and move tokens in and out of their wallets. DAC8 counts exchanges between crypto-assets and transfers out to wallets as well as trades against fiat, so every movement needs a record.
Load every transfer, past and new
Handled by Goldsky Turbo
A year’s totals need every transfer in that year, and the record of where each asset came from helps sort transfers by type.
Backfill each user wallet’s history, then keep adding new transfers. A wallet added late, or a gap of a few days, leaves transactions out of a user’s totals.
Goldsky’s Turbo Pipelines backfills the history once in job mode, filtered to your users’ wallets, then a streaming pipeline keeps new transfers coming.
Run a one-time backfill job (opens in a new tab)
Write transfer history to your warehouse
Handled by Goldsky Turbo
The reporting engine reads one place that holds every user’s transfers.
Store each transfer with user wallet, chain, token, amount, direction, time and transaction. Rows a reorg removes have to come out, or a user’s totals include a transfer that never settled.
The pipeline can write Parquet files to S3-compatible storage, partitioned by columns such as date, for your warehouse to query; append-only files receive reorg corrections as records to apply.
Write transfers to S3 as Parquet (opens in a new tab)
Get USD values at transfer time
Handled by Goldsky Feeds
DAC8 values each transaction at the time it happened.
Fetch each wallet’s transfers with their USD values and keep the value you used, because a price read later can differ.
Feeds returns each wallet’s transfers with price_usd and amount_usd at transfer time from its transfers endpoint, with major stablecoins valued at 1.0.
Read the transfers endpoint reference (opens in a new tab)
Total each user’s year by asset and transaction type
A DAC8 report gives yearly totals per crypto-asset, not a line per trade.
Your reporting engine sorts each user’s transactions into the report’s types, such as acquisitions and disposals against fiat, exchanges between crypto-assets, transfers in and out, and transfers to wallets not known to belong to a provider, and totals value, units and count for each. Values are taken at the time of each transaction and reported in one currency, so convert the USD values the way your policy says and apply it the same way every time.
File the reports
Reporting providers send each user’s totals to their tax authority, which exchanges them with the user’s country of residence.
Under DAC8, the first reports, covering 2026, are due between January 1 and September 30, 2027; check each member state’s own deadline and format. Keep the transfer history and totals behind every report, because corrections and questions arrive months after filing.

What to know about streaming DAC8 data to your warehouse

Prices come from a separate call per wallet, so your reporting engine joins them to transfers by chain, transaction and token.
Feeds values transfers in USD; converting to the reporting currency is your policy.
Sorting transactions into report types and totaling them stay in your reporting engine.
Goldsky runs the pipeline; you own the warehouse and the calculations.

Option 2: Build DAC8 and CARF reporting data with a wallet transfers API

Your reporting process calls the Feeds transfers endpoint for each user wallet and exports its transfers with the USD value at transfer time. Your reporting engine converts and totals them for each user’s report.

When to export DAC8 data from a transfers API

Your users hold native tokens and ERC-20s on chains the API covers, and an export per wallet at reporting time fits your process.

What you’ll need

Goldsky Feeds
A record of which wallets belong to which user, and where each user is resident
A store for each export and the values you used
A reporting engine that totals each user’s year and produces the reports

Let users transact through the year
Every acquisition, disposal and transfer a user makes goes into their yearly report.
Users buy and sell through your platform and move tokens in and out of their wallets. DAC8 counts exchanges between crypto-assets and transfers out to wallets as well as trades against fiat, so every movement needs a record.
Export each user wallet’s transfers with USD values
Handled by Goldsky Feeds
The reporting engine needs every transfer for the year with its value at the time.
Page through each wallet’s transfers for the reporting year, both directions, including tokens without a price. Transfers have no ID, so keep identical transfers in one transaction as separate rows.
With Goldsky, the Feeds transfers endpoint returns a wallet’s native and ERC-20 transfers with amount_usd at transfer time, filtered by from and to dates.
Read the transfers endpoint reference (opens in a new tab)
Store the export
The totals in a report have to be traceable to the data behind them.
Save each wallet’s export with the values you used, since a later request can return different prices. A report you can’t rebuild is hard to correct.
Total each user’s year by asset and transaction type
A DAC8 report gives yearly totals per crypto-asset, not a line per trade.
Your reporting engine sorts each user’s transactions into the report’s types, such as acquisitions and disposals against fiat, exchanges between crypto-assets, transfers in and out, and transfers to wallets not known to belong to a provider, and totals value, units and count for each. Values are taken at the time of each transaction and reported in one currency, so convert the USD values the way your policy says and apply it the same way every time.
File the reports
Reporting providers send each user’s totals to their tax authority, which exchanges them with the user’s country of residence.
Under DAC8, the first reports, covering 2026, are due between January 1 and September 30, 2027; check each member state’s own deadline and format. Keep the transfer history and totals behind every report, because corrections and questions arrive months after filing.

What to know about exporting DAC8 data from an API

Native and ERC-20 transfers only; other crypto-assets need another source.
The API values each transfer when you request it, so keep the export you filed from.
Converting to the reporting currency and totaling are done on your side.
Your code pages through each wallet’s history; there’s nothing to run between exports.

Option 3: Build DAC8 and CARF reporting data with a synced transfers feed

Feeds pushes each user wallet’s new transfers, with USD values, into your database as they land, so the reporting data stays current through the year.

When to sync transfers with USD values for DAC8 reporting

You want every user wallet’s transfers and USD values kept current in your own database, without defining a pipeline.

What you’ll need

Goldsky Feeds
A record of which wallets belong to which user, and where each user is resident
A database or webhook endpoint you run to receive the rows
A reporting engine that totals each user’s year and produces the reports

Let users transact through the year
Every acquisition, disposal and transfer a user makes goes into their yearly report.
Users buy and sell through your platform and move tokens in and out of their wallets. DAC8 counts exchanges between crypto-assets and transfers out to wallets as well as trades against fiat, so every movement needs a record.
Sync transfers and USD values into your database
Handled by Goldsky Feeds
Each user’s transfers, with their USD values, build up in one place through the year.
Each row needs wallet, token, amount, direction, time, transaction and value. A wallet missing from the sync means a user’s report is missing transactions.
Feeds can sync the transfers feed to a Postgres, MySQL or ClickHouse database you own as new rows land.
Sync Feeds to your database (opens in a new tab)
Total each user’s year by asset and transaction type
A DAC8 report gives yearly totals per crypto-asset, not a line per trade.
Your reporting engine sorts each user’s transactions into the report’s types, such as acquisitions and disposals against fiat, exchanges between crypto-assets, transfers in and out, and transfers to wallets not known to belong to a provider, and totals value, units and count for each. Values are taken at the time of each transaction and reported in one currency, so convert the USD values the way your policy says and apply it the same way every time.
File the reports
Reporting providers send each user’s totals to their tax authority, which exchanges them with the user’s country of residence.
Under DAC8, the first reports, covering 2026, are due between January 1 and September 30, 2027; check each member state’s own deadline and format. Keep the transfer history and totals behind every report, because corrections and questions arrive months after filing.

What to know about syncing DAC8 data

Rows arrive in the Feeds schema, so the reporting engine reads those columns.
Data stays current through the year, so year-end isn’t one large export.
Totals, currency conversion, and dropping transfers that never became final stay on your side.
Goldsky runs the sync; you own the destination.

What you control

Your team: Total each user’s year by asset and transaction type
File the reports

Questions and answers

What does a DAC8 report contain?

For each user and each type of crypto-asset, a DAC8 report gives totals for the year: the amount paid or received and the units and number of transactions for acquisitions and disposals against fiat currency, and the fair market value, units and number of transactions for exchanges between crypto-assets, retail payments, and transfers in and out. It also totals transfers to wallet addresses not known to belong to a service provider or financial institution. Values are taken at the time of each transaction.

When are the first DAC8 reports due?

Reporting crypto-asset service providers collect data on their EU-resident users from January 1, 2026. The first reports, covering 2026, are due between January 1 and September 30, 2027, and the European Commission tells providers to check each member state’s own deadlines and formats.

What is CARF?

CARF, the OECD’s Crypto-Asset Reporting Framework, is a standard under which crypto-asset service providers report their users’ transactions to their tax authority, which exchanges the data with the tax authority of each user’s country of residence. DAC8 brings the same rules into EU law. Other countries apply CARF through their own rules: Brazil, for example, collects the data through DeCripto, a monthly declaration from crypto-asset service providers serving Brazil, including those based abroad, from July 2026.