DAC8 and Tax Identification Number (TIN)

Hello 👋

This article will answer all your questions about the DAC8 directive.

What is the DAC8 directive? 

DAC8 is a European directive on administrative cooperation in taxation. Its purpose is to strengthen tax transparency within the European Union by facilitating the exchange of information between the tax authorities of member countries. It applies in particular to digital asset platforms such as Meria, which are required to submit certain tax information to their competent authority.  

From what date does DAC8 apply? 

Reporting obligations apply to transactions carried out from January 1, 2026. The first automatic exchange of information between European tax authorities will take place on September 30, 2027 and will cover all transactions carried out in 2026. 

Why do I need to provide my TIN in my Meria account? 

Your Tax Identification Number (TIN) is required so that we can meet our legal obligations under DAC8. This directive requires us to report certain information to the French tax authorities. Without this number, we are unable to meet this compliance requirement. 

What happens if I refuse to provide my TIN? 

If you do not provide your TIN within the specified timeframe, we will be required to block your transactions on the platform within 2 months. This measure is required by regulations and applies to all affected users. We strongly encourage you to provide your TIN as soon as possible to avoid any interruption to the service.

Where can I find my TIN? 

You can find your TIN directly on your tax assessment notice, in the section containing your personal information. It is a 13-digit number.

How is my TIN used?  

Your TIN is used exclusively for tax reporting required under DAC8. It is processed securely and transmitted only to the competent tax authorities. It will never be used for commercial purposes or shared with unauthorized third parties. 

Is my personal data protected? 

Yes. Your personal data, including your TIN, is protected in accordance with the GDPR (General Data Protection Regulation). We are committed to ensuring its confidentiality and security at every stage of processing. 

Please feel free to contact us by clicking the chat bubble in the bottom-right corner of your screen 😊

See you soon,

The Meria team