Yes. (in my European country) Used to be average of jan 1st and dec 31, but now it's just Jan 1st.
The tax rules are not clear on time of day, only the date, so I just make a couple of print-screens during that day, and pick the most favourable one as "proof"    I'm still waiting for the tax office to publish "official" exchange rates for jan 1st. That would be cool.
It's only a few euro's in taxes, so I'm playing by the books. 1.2%/year is nothing when talking about bitcoin.