The
Crypto-Asset Reporting Framework (CARF), developed by the Organisation for Economic Co-operation and Development (OECD), introduces a global standard for reporting crypto-asset activity to tax authorities, with
over 75 jurisdictions having publicly announced their plans for implementation. While the CARF provides a common framework, implementation is determined at the jurisdiction level, resulting in important differences in key timelines, definitions, as well as reporting and compliance requirements.
This page can be used to compare important jurisdiction-specific CARF details, including timelines, registration obligations, and enforcement considerations. Please note that this page provides an overview of jurisdictions that have, to date, published implementing legislation for CARF. Taxbit will continue to update this page regularly to take into account legislative developments in jurisdictions that have committed to implementing CARF.