CARF / DAC8 reporting requirements
The OECD Crypto-Asset Reporting Framework extends automatic exchange of information to crypto. The EU adopts it through DAC8. Reporting crypto-asset service providers carry out user due diligence and report transactions to a tax authority.
REGREP is an independent software provider. This page explains the framework in plain language and is not legal or regulatory advice — confirm scope and timing with your tax authority.
- Instrument
- OECD Crypto-Asset Reporting Framework · Directive (EU) 2023/2226
- Scope
- Reporting crypto-asset service providers
- Reporting artefact
- CARF / DAC8 XML return
- Format
- CARF XML schema, per jurisdiction
- Supervisor
- National tax authority
- Penalties
- Set by each jurisdiction for late, incomplete or inaccurate returns
What CARF / DAC8 asks of you
The short version: what the framework requires, who it applies to and when it bites.
What it requires
Providers establish the tax residence of their users, then report relevant crypto-asset transactions — exchanges, transfers and retail payments — for automatic exchange.
Who it applies to
Crypto-asset service providers, brokers, dealers and operators of exchange platforms that effect transactions for users.
When it applies
Annually, on the deadline each jurisdiction sets, following the first reporting periods now being brought into force across adopting jurisdictions.
What has to be done
Penalties are set in national law implementing the Crypto-Asset Reporting Framework or Directive (EU) 2023/2226.
| Obligation | What it means in practice |
|---|---|
| Carry out user due diligence | Collect self-certifications, establish tax residence and validate the identifying details the framework requires. |
| Determine reportable users | Identify which users and controlling persons are reportable, and to which jurisdiction. |
| Capture transaction data | Record exchanges between crypto-assets and fiat, crypto-to-crypto exchanges, transfers and reportable retail payment transactions. |
| File in the jurisdiction's schema | Produce a valid CARF or DAC8 XML return in each jurisdiction's schema and submission format. |
| Handle nil returns and corrections | File nil returns where required and correct earlier returns through the correction mechanism. |
From your data to a validated filing
Activate only the module the obligation needs. Every price covers one regulated entity unless stated otherwise, and excludes VAT.
CARF / DAC8
Transaction and user records in, validated jurisdiction-ready XML out, with structural identifier checks and full schema validation before you file.
€1,000/yearUp to 10,000 records per year · 1 regulated entity Create free account →Additional jurisdictions
Each jurisdiction you are obliged to file in is its own subscription, priced on that jurisdiction’s own record count.
/yearPer additional jurisdiction, per year Create free account →MiCA Supervisory Reporting
The supervisory side of the same business: activity and holdings reported to your financial supervisor rather than a tax authority.
€1,500/year1 regulated entity Create free account →Volume tiers — by annual record count
| Up to 10,000 records | €1,000/yr |
| 10,000–100,000 records | €1,750/yr |
| 100,000–500,000 records | €3,000/yr |
| Over 500,000 records | Talk to us |
Extras
| Additional jurisdiction | |
| Pay per filing | 400 credits |
| Nil return | 75 credits |
| Nil correction | 75 credits |
Volume tiers are mutually exclusive by total annual record count. Crossing a band prompts a one-click upgrade for the pro-rated difference. 1 credit = €1.
Related to CARF / DAC8
Reporting as an authorised CASP
How a crypto-asset service provider meets its supervisory and tax obligations from one data set.
Read use case →Digital assets guide
Plain-language explainers on CARF, DAC8 and MiCA for crypto-asset businesses.
Read the guide →CARF / DAC8 module
See how the module validates records and produces per-jurisdiction XML, with full pricing detail.
See the module →Questions, answered
How does CARF relate to CRS?
Is DAC8 different from CARF?
How is CARF priced?
Do I need MiCA reporting as well?
Crypto transactions in, validated XML out.
Create a free account and run a health-test on your own transaction records today.