Crypto-assets represent a relatively new term within the financial sector and are considered as a very attractive financial instrument for potenacial investors in which case cryptocurrencies sholud deffinitely be highlited as one of the emerging forms of crypto-assets with the bitcoin as the first and still most famous cryptocurrency in the world. On the other hand, international organizations, states and supranational organizations have also recognized certain negative phenomena that result from the use of crypto-assets such as money laundering, terrorist financing and tax evasion. From the perspective of the European Union, such practices can have negative effects on the functioning of the internal market by making it difficult for member states to ensure tax discipline, which at the end leads to a decrease in their tax revenues. With the aim of preventing such practices, the European Union adopted the DAC 8 directive, which represents the latest amendment to the Directive on administrative cooperation in the field of taxation, and thus to the regulatory framework established by it, which actualy aims to ensure the proper functioning of the internal market. The DAC 8 directive introduces certain novelties that primarily relate to the prescribing specific obligations to entities that provide services related to cryptoassets and, in relation to this, the obligation of competent authorities of member states to cooperate and exchange collected information. The deadline for the adoption of national regulations that are necessary to compliance with DAC 8 is 31 December 2025, while the provisions of these regulations shall apply from 1 January 2026.