If you are a tax resident outside of the EU/EEA, DAC8 does not directly apply to you. However, as bitFlyer is an EU-registered crypto-asset service provider, we are required to collect tax residence information from all customers, including those residing outside of the EU/EEA. This is to ensure that we comply with international tax reporting obligations.
While customers who are tax residents outside of the EU/EEA are generally not reportable under DAC8, we may still ask for a self-certification confirming your tax residence status to ensure our records are accurate.
If you are tax resident only outside of the EU/EEA, you will not need to provide further details like a Tax Identification Number (TIN) unless your tax residence status changes.