CARF/DAC8: What changes for crypto companies starting in 2026

Starting January 1st, 2026, crypto service providers will have to comply with the new international tax transparency framework CARF (Crypto-Asset Reporting Framework) and its European version DAC8.

CARF is a global standard developed by the OECD.

DAC8 is its implementation in the European Union, with additional requirements.

In short: DAC8 = CARF applied in Europe.

‍

What changes in 2026

Crypto platforms and providers will need to report detailed information to tax authorities about:

• crypto-to-crypto transactions,
• operations involving central bank digital currencies,
• incoming and outgoing transfers to or from user-controlled addresses.

📅 First reporting deadline: 2027, covering transactions from 2026.

What companies must start preparing now

While waiting for the official technical specifications (declarative portal, XML format, procedures), companies must already work on:

• reviewing onboarding processes,
• improving data quality and reliability,
• structuring internal data flows and reference datasets,
• establishing solid governance and controls to ensure reporting accuracy.

‍

Regsharp × Diligence Software: an integrated response

To support crypto companies, Regsharp and Diligence Software are joining forces.

Regsharp will support:

• gap analysis,
• process review,
• KYC and due diligence compliance,
• data scoping,
• internal control setup,
• operational readiness up to the first filing.

Diligence Software is building a dedicated CARF/DAC8 solution that automates:

• data collection,
• data transformation,
• preparation of fully compliant reporting files.

‍

A regulatory constraint… but also an opportunity

CARF/DAC8 is a chance to:

• professionalize and standardize internal processes,
• strengthen long-term data reliability,
• build stronger trust with regulators, partners, and users.

Want to discuss CARF/DAC8?

Regsharp and Diligence Software help crypto companies achieve controlled, future-proof compliance.

Contact us to discuss your preparation or learn more about our software solution.

‍