Crypto-Asset Reporting Framework

A DAC8 crypto user with no self-certification is not reportable on KYC data alone. What to report, what to fix, and what falls due by 1 January 2027.

CRS 2.0, CARF and DAC8 move tax due diligence to account opening: what a Day-1 self-certification must prove, how each rule enforces it and how to run it.

Cayman CARF and amended CRS apply from 1 January 2026: RCASPs register by 31 January 2027, and first returns under both regimes are due by 30 June 2027.

UK crypto providers apply CARF from 2026: existing users self-certify by 31 December 2026, users are notified by 31 January, first report by 31 May 2027.

What Council Directive (EU) 2023/2226 requires of crypto providers and banks from 1 January 2026, including the 60-day blocking rule, and how to meet it from Day 1.

Sources last verified: 12 October 2026 Official sources cited at the end of this page. Our regulatory compliance engine meets these rules on Day 1. It collects and checks each self-certification, runs the TIN, reasonableness and other required due diligence checks, resolves indicia automatically instead of by your compliance team, and prepares the validated report, […]

Greek crypto-asset service providers (CASPs) and financial institutions are preparing for a significant update in tax transparency. Effective January 1, 2026, the OECD’s Crypto-Asset Reporting Framework (CARF)—transposed into Greek law via Law 5193/2025 and aligned with EU DAC8—will require detailed reporting on digital-asset transactions, including cryptocurrencies, stablecoins, NFTs, and tokenized assets. Supervised by the Independent […]

Austria applies DAC8 and CARF through the Krypto-MPfG from 2026: existing users self-certify by 1 January 2027, first report due by 31 July 2027.

The Bahamas has signed the CARF agreement and plans first exchanges by 30 September 2028, but no Bahamian CARF law is in force yet.