Portugal has published Law No. 26/2026 of 3 June 2026 in the Official Gazette, which provides for the implementation of Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8) and Council Directive (EU) 2025/872 of 14 April 2025 (DAC9).
DAC8 established new reporting and due diligence obligations for crypto-asset service providers. It is largely based on the Crypto-Asset Reporting Framework (CARF) developed by the OECD and the amended Common Reporting Standard (CRS) for the automatic ex…