Who reports on you — and since when.
Exchange reporting went global in 2026. Pick where you pay taxes and see exactly what data your platforms send to your tax authority, starting from which tax year, under which law — with citations to the laws themselves. What no regime delivers is your cost basis: the authority sees what you sold, not what you paid. That gap is what we close.
United States — the IRS already has your proceeds.
US brokers file Form 1099-DA: gross proceeds for dispositions from tax year 2025 (forms delivered early 2026), and cost basis for covered assets from 2026 dispositions. Copies go to the IRS and to you; the Automated Underreporter system matches them against your return — a blank-basis line reads as pure profit. Offshore platforms feed the same machine indirectly through CARF partners exchanging with the IRS.
Law: IRC §6045 digital-asset broker regulations · Rev. Proc. 2024-28 (wallet-by-wallet basis) · country guides cover the rest of your jurisdictions.
Latvia — the VID receives DAC8 data from every EU platform.
From 1 January 2026, every EU-licensed crypto platform (CASP under MiCA) must collect and report your identity, accounts, and per-asset transaction totals under DAC8. The data flows to the platform's home tax authority and is automatically exchanged with the VID as your residence authority, with first exchanges in 2027 covering 2026 activity. Non-EU platforms in CARF jurisdictions report through the parallel OECD channel. The VID sees your disposals; it does not see your acquisition cost.
Law: Council Directive (EU) 2023/2226 (DAC8) · OECD CARF · our Latvia guide covers the 25.5% capital-income rate and VID declaration.
Estonia — the MTA receives DAC8 data from every EU platform.
From 1 January 2026, EU-licensed platforms report your identity and per-asset transaction totals under DAC8; the data reaches the MTA automatically via exchange between tax authorities, first exchanges in 2027 for 2026 activity. CARF extends the same to major non-EU platforms. The MTA sees what you sold — not what you paid, and (on unregulated venues) not what you lost.
Law: Council Directive (EU) 2023/2226 (DAC8) · OECD CARF · our Estonia guide covers the 22% rate and e-MTA declaration.
Lithuania — the VMI receives DAC8 data from every EU platform.
From 1 January 2026, EU-licensed platforms report your identity and per-asset transaction totals under DAC8, exchanged automatically with the VMI as your residence authority — first exchanges in 2027 for 2026 activity, CARF covering major non-EU venues in parallel. The VMI sees your disposals and totals; your acquisition cost and the €2,500 relief computation remain yours to prove.
Law: Council Directive (EU) 2023/2226 (DAC8) · OECD CARF · our Lithuania guide covers GPM rates and GPM311.
Elsewhere in the EU — same directive, your authority.
DAC8 is EU-wide: from 1 January 2026 every EU-licensed platform reports your identity and per-asset totals, automatically exchanged with the tax authority where you are resident — whichever member state that is. First exchanges land in 2027 covering 2026. If your platform is outside the EU but inside a CARF jurisdiction, the OECD channel delivers the same result on roughly the same clock.
Law: Council Directive (EU) 2023/2226 (DAC8) · OECD CARF · all country guides.
UK & the CARF world — 60+ jurisdictions, one framework.
The OECD's Crypto-Asset Reporting Framework has 60+ committed jurisdictions — the UK, Canada, Australia, Japan, Singapore, Switzerland among the early adopters collecting from 2026 with first exchanges in 2027. Platforms report your identity and per-asset transaction aggregates to their local authority, which forwards them to yours. HMRC has confirmed UK collection from January 2026. Wherever you are: the trend line is one-directional, and basis is never in the payload.
Framework: OECD CARF (2022, updated 2023) · see country guides for the ones we've verified in depth.
They get your sales. You keep the burden of proof.
Every regime above reports proceeds — none reports what you paid. The free scan shows how much of your gains that gap overstates, in 3 minutes, read-only, before any authority letter arrives.
Verified against the cited primary sources, Aug 2026; monitored daily. Information, not advice — reporting regimes phase in with local variations; for binding answers consult your tax authority or a licensed advisor.
More free tools: IRS letter decoder · The Exchange Graveyard · Basis Passport · Tx explainer · the free scan itself