The Organisation for Economic Co-operation and Development (OECD) confirmed that the Crypto-Asset Reporting Framework (CARF) will launch on January 1, 2026, creating a common standard for automatic exchange of crypto tax information. The agreement covers 48 participating jurisdictions, among them the United Kingdom and the European Union, and begins data collection from that date. Countries will carry out the first actual exchange of CARF reports in 2027, which will cover activity during the 2026 calendar year.
Overview of the OECD Crypto Tax Reporting Framework (CARF)
CARF is intended to standardize how tax authorities receive information about cross-border crypto activity, addressing the difficulty of tracking assets that move across borders. To do this, the framework sets a common reporting model for jurisdictions that adopt it, enabling countries to use similar legal and technical channels for sharing data.
- Launch date: January 1, 2026.
- 48 participating jurisdictions, including the UK and the EU.
- First data exchange is scheduled for 2027, covering the 2026 year.
- Goal: standardize automatic exchange of crypto tax information internationally.
Key Requirements for Crypto Service Providers
The framework requires crypto-asset service providers — such as centralized exchanges, brokers, and certain custodial wallet providers — to identify their customers’ tax residencies and to collect specific financial data. Reported information will be exchanged between countries through systems compatible with existing international standards to streamline cross-border reporting.
- Collect customer tax residency information and identify reportable accounts.
- Report detailed financial data on an annual basis.
- Leverage existing Common Reporting Standard (CRS) infrastructure for data exchange.
- Initial enforcement focus is on centralized exchanges and similar intermediaries.
Impact on Cryptocurrency Investors
For individual investors, CARF reduces the ability to keep trading activity anonymous for tax purposes when using regulated platforms. Investors who use exchanges in participating jurisdictions must provide accurate tax residency details, and mismatches between exchange reports and tax returns could prompt inquiries from authorities.
- Reduced anonymity for tax reporting on regulated platforms.
- Need to provide and keep accurate tax residency information with exchanges.
- Importance of keeping clear records of transactions and cost basis to match reported data.
Challenges and Future Considerations
Although the launch date is set, implementing CARF requires domestic legislation in each participating jurisdiction and technical alignment across borders. The initial scope focuses on centralized intermediaries, while the framework may be extended to address decentralized protocols in the future as legal and technical approaches evolve.
- Legislative adoption in each jurisdiction is required to give CARF domestic effect.
- Technical standardization is needed so multi-jurisdictional service providers face consistent obligations.
- Enforcement coordination will determine how effectively the framework reduces non-compliance.
- Possible future expansion to decentralized finance (DeFi) as methods for attribution and enforcement develop.
Comparison to Traditional Finance Regulations
CARF was designed to be broadly compatible with the Common Reporting Standard (CRS), allowing tax authorities to reuse legal and technical infrastructure already used for bank and financial account reporting. The framework applies CRS-like exchange mechanisms specifically to crypto-assets and related service providers, integrating digital assets into established cross-border tax transparency systems.
Expert note
Dr. Elara Vance of the Global Tax Policy Institute summarizes a core CARF idea: "CARF operates on a ‘look-through’ principle." This means regulators treat the exchange or intermediary as the reporting institution rather than attempting to trace each wallet directly, relying on existing KYC and custodial relationships for reporting.
Почему это важно
Если вы майните или держите небольшое количество устройств в России, для налоговой картины CARF напрямую ничего не меняет сразу, но он усиливает глобальную прозрачность операций с криптовалютами. При этом платформы в участвующих юрисдикциях начнут собирать и передавать данные о налоговом резидентстве клиентов, что может привести к большей внимательности со стороны локальных налоговых органов.
Что делать?
Майнеру с 1–1000 устройств в РФ полезно привести в порядок документы уже сейчас: храните выписки, записи о себестоимости и источниках поступлений, чтобы в случае расхождений быстро подтвердить операции. Если вы используете зарубежные биржи, проверьте, какие данные они запрашивают, и при необходимости уточните налоговый статус у платформы — это поможет избежать претензий со стороны налоговой.
For additional context on related regional rules, see the discussion of DAC8 in the EU that aligns with CARF timing, and consider how tax rules for miners at national level can interact with international reporting obligations.
