Roadmap to CARF Compliance

Can you comply with CARF / DAC8 requirements from 1 January 2026?

CASP Readiness Survey

Partners

What are CARF and DAC8?

DAC8 is an amendment to the EU’s Directive on Administrative Cooperation in the field of taxation based on the international Crypto-Asset Reporting Framework (CARF). Its goal is to enhance tax transparency by extending automatic information exchange to the crypto-asset sector. DAC8 mandates that Crypto-Asset Service Providers (CASPs) and crypto-asset operators collect and report information on transactions and holdings of their EU-resident clients.

When Does it Take Effect and Who Must Report?

Reporting Crypto-Asset Service Providers (R-CASPs) that have EU tax-resident clients must collect data from January 1, 2026, and report it to the national tax authorities at the beginning of 2027.

What Data Needs to Be Collected and Reported?

CASPs must collect and report information on their EU-resident users (both individuals and legal entities) covering KYC as well as user transactions and holdings. The data needs to be submitted machine-readable XML format.

Want to Learn More?

Take our CARF Readiness Survey and claim your copy of the “Roadmap to CARF Compliance – Build or Buy?