Crypto-Asset Reporting Framework

South Africa’s CARF rules apply from 1 March 2026: existing users self-certify within 12 months, and the first return to SARS is due by 31 May 2027.

Canada’s CARF is proposed from 2027 in Bill C-31, not yet law: who would report, the self-certification and TIN duties, the May 2 filing date and records.

Finland applies CARF through Act 1041/2025: due diligence before the first trade, pre-2026 users by 1 January 2027, the first return by 1 February 2027.

France applies the CARF through DAC8 from 1 January 2026 under the CGI: who reports, the 1 January 2027 deadline for existing users and the 15 June declaration.

Argentina’s crypto license is CNV registration as a PSAV, now under General Resolution 1172/2026; CARF data sharing starts by 2029. What each asks of providers.

A Transformative Era in German Crypto Taxation As of October 21, 2025, Germany is entering a transformative era in cryptocurrency taxation with the rollout of the OECD’s Crypto-Asset Reporting Framework (CARF), implemented through the EU’s DAC8 Directive. This reflects Germany’s commitment to strengthening crypto tax transparency by 2027, transitioning the country from voluntary self-reporting to […]

India wrote CARF into its law from 1 April 2026: section 509 and rules 241 to 244 require user self-certification and Form No. 167 by 31 May 2027.

Japan applies CARF from 1 January 2026: users notify residence at contract, existing users by 31 December 2026, exchanges report to the NTA by 30 April.

The UAE targets 1 January 2027 for CARF due diligence: existing users self-certify by 31 December 2027, and the first report is due 30 June 2028.