.png)
Slovenia
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Slovenia
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 May 2027
REGISTRATION DEADLINE
MiCA-Registered RCASPs must register by year-end (Dec 31)
RCASPs not registered under MiCA must register by the filing deadline (May 31)
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
5 years
Local Information Collection and Reporting Requirements
No
Penalty Framework
Penalties depend on the size of the filing entity:
• Large/Medium Legal Entities: €3,200 to €30,000.
• Other Legal Entities: €1,200 to €15,000.
• Sole Traders/Self-Employed: €800 to €10,000.
• Individuals: €250 to €400.
• Responsible Persons: €400 to €4,000 (for legal entities) or €600 to €4,000 (for large/medium entities)
Official Sources
🔗 CARF/DAC8 Website: Automatic exchange of data reported by crypto-asset service providers (DAC8 and CARF)
🔗 Legislative Package: Law No. 3396 of 11/19/25
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.