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Austria
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Austria
Europe ⋅ OECD Member ⋅ Fully Adopted and Final Rules
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
31 July 2027
REGISTRATION DEADLINE
Initial deadline 31 December 2026. Following that date, RCASPs must register within one month of commencing activity.
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship; the relationship cannot be established without a valid self-certification
Self-Cert Collection - Pre-existing Accounts
Must be collected by 1 January 2027
Record Retention Period
10 years
Local Information Collection and Reporting Requirements
No
Penalty Framework
RCASP Fines
- Up to EUR 200,000 for intentional reporting or registration violations
- Up to EUR 100,000 for gross negligence
- Up to EUR 20,000 for intentional due diligence violations
Crypto-Asset User Fines
- Crypto-asset users can be fined up to EUR 5,000 for not providing a timely and accurate self-certification
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.