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Italy
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Italy
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
30 June 2027
REGISTRATION DEADLINE
31 December 2026
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
No
Penalty Framework
Sanctions range from EUR 1 500 to EUR 15 000 for violations of due diligence or reporting regimes.
Official Sources
🔗 CARF/DAC8 Website: TBD - none publicly available
🔗 Legislative Package: Decree No. 194 of 12/10/25
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.