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On 10 June 2025, the Slovak Parliament approved a bill implementing DAC8, introducing new reporting and due diligence rules for crypto-asset service providers based on OECD’s CARF and amended CRS.
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The new obligations take effect from 1 January 2026, with first reports due January 2027; some provisions will be phased in through 2028 and 2030.
Source: Orbitax
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