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France
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
France
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
15 June 2027
REGISTRATION DEADLINE
15 April 2027
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
Self-Cert Collection - Pre-existing Accounts
Must be collected by 1 January 2027
Record Retention Period
10 years
Local Information Collection and Reporting Requirements
Information Collection Requirements: French businesses must provide their SIREN number and, if applicable, LEI number.
Penalty Framework
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Failure to report: EUR 15 per late, ommitted or inaccurate transaction up to EUR 2 million
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Failure to collect or verify self-certification: up to EUR 50 000
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Government can also issue of formal notice and suspension of activities.
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.