Latvia published the Law on Amendments to the Law on Taxes and Duties in the Official Gazette on 21 November 2025, which provides for the implementation of Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), including new reporting and due diligence obligations for crypto-asset service providers. Approved by the European Council in October 2023, the provisions of DAC8 are largely based on the Crypto-Asset Reporting Framework (CARF) developed by the OECD and the amended Common Reporti…