How can firms prepare onboarding workflows to support CRS 2.0 compliance for digital asset users?

By taking one self-certification that serves both regimes. In France a provider that is also a financial institution may rely on its CRS due diligence for the crypto-asset rules (décret, art. 10), so the onboarding flow should capture every residence, each TIN, and controlling persons with their roles once. More in our self-certification guide .

How does CRS 2.0 align with frameworks like CARF and DAC8?

They divide the ground. The amended CRS covers accounts at financial institutions, now including e-money products and central bank digital currencies; the CARF covers crypto-asset transactions through service providers; DAC8 brings both into EU law. In France the CRS sits in Article 1649 AC and the crypto rules in 1649 AC bis. Our CRS 2.0 compliance software covers the first.

How can firms ensure accurate CARF self-certification during onboarding?

By checking it against the KYC file before the user trades: the décret requires the provider to confirm the self-certification’s reasonableness against what it has collected, and a valid individual one must carry every residence, the TINs and the date of birth (arts. 13 I and 15).

Can automation make CARF compliance audit-ready?

By writing each step to the register the law requires. The provider must keep a record of the steps it took and the information it collected, for ten years in France, and an automated flow records each request, reminder, answer and decision as it happens.

What infrastructure is needed for enterprise crypto tax reporting aligned with CARF?

Platforms build it on their own trading ledger, through a layer that aggregates several ledgers, or with a crypto tax engine fed from them. Each route needs a user record with residences, TINs and controlling persons; a transaction ledger classified by exchange or transfer type and by crypto-asset, with values in central bank currency; and a reporting layer that produces the DGFiP file before 15 June, as our CARF compliance software does from one data layer.

How should firms structure systems to support CARF XML reporting requirements?

Around the declaration’s fields: aggregate per user and per crypto-asset type the gross amounts, units, transaction counts and market values the law lists, with the currency of each amount, then validate the file against the format the DGFiP sets before filing.

What keeps data in CARF reporting workflows accurate and validated?

By validating the TIN when the self-certification arrives and reconciling transactions monthly rather than once a year. In France the fine is EUR 15 per transaction omitted or filed late, or per inaccuracy, so an error repeated across a high-volume user multiplies.

What is France’s crypto law on tax reporting?

Articles 1649 AC bis to 1649 AC sexies of the CGI, in force since 1 January 2026, with Décret n° 2025-1276. They oblige crypto-asset service providers to identify users and report their transactions to the DGFiP each year, the first time before 15 June 2027.

France CARF and DAC8: Crypto-Asset Reporting From 2026

Sources last verified: 21 October 2026

Official sources cited at the end of this page.

Since 1 January 2026, the exchanges and transfers a crypto-asset service provider carries out for reportable users count toward a declaration due to the tax administration before 15 June 2027. France applies the OECD’s Crypto-Asset Reporting Framework through DAC8, the EU directive that carries it, written into Articles 1649 AC bis to 1649 AC sexies of the Code général des impôts (CGI, the General Tax Code) and Décret n° 2025-1276 of 19 December 2025.

The next date is closer. The provider must obtain a self-certification from every user it already had on 31 December 2025 before 1 January 2027 (décret, arts. 15 II and 16 I), and a user who does not provide the information after two reminders, once sixty days have passed, must be prevented from carrying out reportable transactions (CGI, art. 1649 AC quinquies II). Those are exchanges of crypto-assets, including sales for euros, and transfers of crypto-assets to or from the user’s accounts or addresses (art. 1649 AC bis, II D); the text does not deal with money the user already holds in euros.

So the failure point is the existing book. A provider that starts asking its pre-2026 users in December will find out who does not answer only when it has to block them.

There are two ways to meet the French rules. The first chases existing users by letter and reminder, then reconciles transactions with whatever answers come back before 15 June. The second completes and tests the self-certification inside onboarding and re-documents the existing book in the same flow. One finds the gaps at year-end; the other closes them while the user is still in session.

01 · France CARF at a Glance

Point	Position as at 21 October 2026
Legal basis	CGI arts. 1649 AC bis to 1649 AC sexies (loi n° 2025-127, art. 54); Décret n° 2025-1276
Start	Transactions from 1 January 2026, declared in 2027 (décret, art. 21)
Who reports	Crypto-asset service providers authorised in France under MiCA, and others with a French tax, incorporation, management, business or branch link (art. 1649 AC ter)
Self-certification	When the relationship is established; pre-existing users before 1 January 2027 (décret, arts. 15 II and 16 I)
Declaration	Before 15 June of the following year, electronically, to the Direction générale des finances publiques (DGFiP) (décret, art. 19)
Records	Register of steps and information kept for ten years (décret, art. 8)
Fines	EUR 15 per transaction, capped at EUR 2 million a year (CGI, art. 1736 I 6); up to EUR 50,000 for due diligence failures (art. 1736 XV)

Our regulatory compliance engine gets French crypto-asset service providers ready for DAC8 and CARF from Day 1. It collects and checks each user’s self-certification, runs the TIN, reasonableness and other due diligence checks, resolves indicia automatically instead of by your compliance team, and prepares the validated report, with zero remediation.

02 · CARF in France: Legal and Market Landscape

The OECD published the CARF with amendments to the Common Reporting Standard on 8 June 2023. The EU took it into DAC8, Council Directive (EU) 2023/2226, and France transposed DAC8’s crypto-asset rules through the 2025 finance law, which created Article 1649 AC bis in force from 1 January 2026. The scope article, 1649 AC ter, was last amended by loi n° 2026-534 of 25 June 2026.

The décret of 19 December 2025 supplies the detail: who is a provider, who is a user, what a valid self-certification contains, the declaration’s content and the deadline. It came into force on 1 January 2026 and applies to transactions from that date (art. 21).

03 · Scope and Responsibilities

The rules reach a crypto-asset service provider authorised under Articles 59 or 60 of MiCA, Regulation (EU) 2023/1114, or a crypto-asset operator with no such authorisation that meets one of the French links (décret, art. 1). Crypto-asset services follow MiCA, and expressly include staking and lending.

Authorisation by the French authorities is enough to report in France. Without it, a provider reports where it is tax resident in France, incorporated under French law, managed from France or has its regular place of business there, unless it reports equivalently in a partner jurisdiction to which it has a stronger link, or notifies the DGFiP that it reports there on similar criteria; and a transaction through a French branch is reported in France (CGI, art. 1649 AC ter I and II). A crypto-asset operator without MiCA authorisation that meets a French link registers with the DGFiP before 15 April of the following year (décret, art. 20).

The declaration covers exchanges between crypto-assets, and between crypto-assets and currency issued by a central bank, plus transfers to and from the user, reported by type of crypto-asset with gross amounts, units, number of transactions and market value (art. 1649 AC bis II D). A reportable crypto-asset excludes central bank digital currencies and electronic money products (décret, art. 6). Electronic money and central bank digital currency accounts maintained by financial institutions fall under the amended CRS instead (Décret n° 2025-1277, amending the CRS décret of 5 December 2016); our France CRS 2.0 article covers that side.

04 · Operational Workflow and Compliance Tools

Identify the user

For an individual user the provider obtains a self-certification establishing every residence for tax purposes and checks its reasonableness against what it holds, including the documents collected under its anti-money-laundering procedures (décret, arts. 7 and 15 I). A valid self-certification is signed or otherwise authenticated, dated no later than receipt, and gives name, residence address, every tax residence, the TIN for each residence that issues one and requires it, and date of birth (art. 13 I).

Look through the entity

For an entity the self-certification gives its name, address, residences and TINs. Controlling persons, the beneficial owners under Article L. 561-2-2 of the Code monétaire et financier, are identified only for an entity that is neither an active entity nor an excluded person, with the role by which each controls it (décret, arts. 4 and 13 II).

Keep it current

Where a change of circumstances means the provider knows or has reason to know the self-certification is wrong or unreliable, it obtains a new one or evidence that the original holds (art. 15 III). The provider keeps a register of the steps taken and the information collected for ten years (art. 8).

Where the provider is also a financial institution, it may rely on its CRS due diligence (art. 10), and any provider may use a third party, though compliance remains its own responsibility (art. 11). The declaration is filed electronically in the format the DGFiP sets (art. 19); the OECD’s CARF XML schema is the exchange format between authorities.

05 · Investor and CASP Preparedness

Users carry a duty too. A user carrying out reportable transactions must give the provider the information the declaration needs, and a passive non-financial entity gives it for its controlling persons as well (CGI, art. 1649 AC quinquies II; décret, art. 9). The provider must tell each individual user that the data may be passed to a partner authority, and give each user the information concerning them before the declaration is filed (art. 1649 AC quinquies III and IV).

The fines fall on the provider. A late, inaccurate or incomplete declaration costs EUR 15 per transaction omitted or filed late, or per inaccuracy, up to EUR 2 million per provider for each reporting year, with no fine for a first offence in the current year and the three before it if the provider corrects it spontaneously or at the first request, before the filing period ends (CGI, art. 1736 I 6). Failing the due diligence obligations of Article 1649 AC quinquies I carries a fine of up to EUR 50,000 (art. 1736 XV).

The arithmetic runs on transactions, not users. A provider that files 40,000 transactions late faces up to EUR 600,000, before any correction relief; the same gap in one high-volume user’s history can outweigh a hundred dormant accounts.

06 · France in Global Context

A partner jurisdiction is another EU Member State, or a jurisdiction with an agreement to send France the same information under rules the EU recognises as equivalent or under a minimum international standard, the CARF (CGI, art. 1649 AC ter III). France is among the jurisdictions committed to first CARF exchanges in 2027, as listed by the OECD on 14 September 2026.

DAC8 requires every Member State to apply it from 1 January 2026, so a provider within its scope reports its EU-resident users under it; read our DAC8 article and DAC8 compliance software for the EU-wide picture, and the Finland, Austria and United Kingdom articles for neighbouring regimes.

07 · Two Ways to Meet France’s Crypto-Asset Rules

By letter and reminder

One route is to write to every pre-2026 user, log two reminders, wait sixty days and block whoever does not answer. For a small book that works. The case against it is timing: dormant users stop answering, and each one becomes a block, a gap or a fine.

Inside onboarding, step by step

TaxDo runs CARF and DAC8 due diligence inside onboarding, in five steps.

Step 1 · Collect the self-certification. Guided and jurisdiction-aware, one question at a time, with a digital signature; controlling persons, where the rules require them, in the same flow.

Step 2 · Validate the identity. Every TIN is checked in real time against official sources in 130+ countries, and the business against registries in 120+.

Step 3 · Run forensic due diligence with Verify+. Our Verify+ forensic engine runs 20+ checks on an individual and 30+ tax-native checks across eight areas on an entity, including official TIN lookup in 130+ countries.

Step 4 · Cure the gaps, without the compliance team:

4a · New users. Reasonableness tested and discrepancies resolved in the same session, before the first reportable transaction.

4b · Existing users. One click starts a remediation campaign for users on the books at 31 December 2025, with guided questions through a link in your brand and every answer checked by Verify+. Each case closes with a self-certification signed with an eIDAS-compliant e-signature and an audit-ready certificate, and, under DAC8, both reminders and the 60-day clock run and are logged automatically.

Step 5 · Report, and keep the evidence. Each transaction classified by reportable type, and schema-validated CARF XML from one data layer, prepared and validated for your platform to submit. On request, our team can also submit it on your behalf as an additional service.

From Day-1 self-certification to CARF reporting, with zero remediation.

Our CARF compliance software · Crypto exchanges and CASPs

Where this sits, and what it does not touch

It runs beside the KYC process anti-money-laundering law already requires, not in place of it. The reporting obligation, and the responsibility for what is reported, stays with the provider, including where TaxDo submits the report on its behalf at its request. TaxDo runs the due diligence and prepares and validates the report.