Every swap of one crypto-asset for another is a taxable sale for an individual. Active trading therefore creates hundreds or thousands of taxable events across exchanges, wallets and networks. Without a reliable reconstruction of purchase prices, the tax cannot be correctly calculated or defended.
| Situation | Treatment |
|---|---|
| Swap on an exchange or DEX | sale of a crypto-asset, income valued at fair value on the day of the exchange |
| Transfer between your own wallets | not a sale, but it must be matched in the data or it is easily taxed by mistake |
| Fees paid in crypto | exchange of a crypto-asset for a service, so also a sale |
| Staking, LP positions, airdrops | the law has no explicit rule for each type. An approach has to be chosen, justified and applied consistently |
| Perpetuals and futures | derivatives with a different regime from spot trades |
The same approach every year. For staking rewards or LP positions, a justified and consistent approach matters more than finding the most favourable reading for one year. An audit also looks at whether the approach changed depending on what suited.
More on the page A company that trades.
| Service | Price |
|---|---|
| Reconciliation Basic: 1 to 2 exchanges, up to 300 transactions, no DeFi | €149 |
| Reconciliation Standard: more sources, staking and airdrops, up to 1,500 transactions | €349 |
| Reconciliation Complex: DeFi, LP positions, defunct exchanges, several years | from €690 |
| Full service with a tax advisor | from €250 (2% of the § 8 tax base, capped at €1,500) |
Cases are anonymised.
Yes. Exchanging a crypto-asset for another crypto-asset is a sale under the law, and the income is valued at fair value on the day of the exchange.
The law does not explicitly address every type of staking and DeFi. We therefore choose an approach, justify it in writing and apply it consistently across all years.
No. Exports, read-only API keys or public wallet addresses are enough.
Yes. For large volumes of on-chain data we use our own tools and verify the result against balances.
Purchase prices can be reconstructed from other sources: remaining statements, on-chain data, bank transfers and historical rates.
Yes. Within one year, crypto gains and losses offset each other regardless of where you traded.
Sources: Act No. 595/2003 Coll. on Income Tax, § 2(ai) and § 8(1)(t), and the Slovak Financial Administration’s practical guidance on income from the sale of crypto-assets.
Tell us where you trade and roughly how many transactions you have. We will give you the scope and price before any work starts.
We reply within 24 hours. Payment in EUR, USDC or BTC.