Crypto-Asset Reporting Framework · Reporting year 2026
First CARF filing deadlines and TRSuite coverage
No jurisdiction has run a full CARF reporting cycle yet. The first reports from service providers for calendar year 2026 fall due from January 2027. Iceland comes first, on 20 January 2027.
Brazil and Chile already collect similar data, each in its own national format. Brazil has required monthly DeCripto returns since July 2026. Chile has collected crypto-asset data on its own forms since 2025.
Several jurisdictions have published the law, the file format and the filing channel. Among them are Finland (with a test service), Denmark, Germany, the United Kingdom, Liechtenstein, Colombia, Hungary and the Netherlands.
TRSuite coverage
When the first filing deadlines fall
Scroll the chart sideways to see all months.
One tile per jurisdiction, placed in the month of its first filing deadline. The small number is the day of the month. Tiles are stacked by TRSuite coverage, with solid tiles for the jurisdictions TRSuite covers. Brazil appears twice: monthly returns already running, and the annual return in January 2027.
Jurisdictions by TRSuite coverage
2Country rules in TRSuite
- 31.01.2027FIFinland Ilmoitin.fi, test service
- 30.06.2027LILiechtenstein STV supplementary specification
17Covered (OECD CARF XML)
- 31.01.2027DKDenmark TastSelv Erhverv
- 30.04.2027CZCzechia draft
- 28.05.2027COColombia requires CARF XML 1.5
- 31.05.2027GBUnited Kingdom HMRC, files up to 250 MB
- 31.05.2027IEIreland ROS
- before 15.06.2027FRFrance DGFiP
- 30.06.2027LULuxembourg nil return required
- 30.06.2027ITItaly
- 30.06.2027GGGuernsey nil return required
- 30.06.2027JEJersey
- 30.06.2027IMIsle of Man
- 30.06.2027KYCayman Islands
- 31.07.2027DEGermany data record CARF XML 1.5
- 31.07.2027ATAustria
8National format, not supported
- 2025 runningCLChile own tax-authority forms, yearly by 30 June
- 07.2026 runningBRBrazil monthly DeCripto returns
- 29.01.2027BRBrazil annual DeCripto return
- 31.01.2027NLNetherlands own XSD and error codes
- 15.03.2027RORomania form F8000
- 31.05.2027ZASouth Africa SARS envelope around CARF 1.4
- 31.05.2027INIndia Form 167, secondary source
- 30.06.2027PLPoland form CARF-I
34Format not yet published
- 20.01.2027ISIceland
- 10.02.2027NONorway two formats planned
- 01.04.2027SESweden
- 30.04.2027IDIndonesia secondary source
- 31.05.2027SKSlovakia
- 31.05.2027PTPortugal secondary source
- 31.05.2027LTLithuania secondary source
- 30.06.2027EEEstonia extra gain/loss data
- 30.06.2027LVLatvia
- 30.06.2027NZNew Zealand
- 30.06.2027BGBulgaria secondary source
- 30.06.2027BEBelgium “June 2027”, secondary source
- 30.06.2028AEUnited Arab Emirates draft
Status 10 November 2026. Deadlines are taken from the published laws, regulations and guidance of each tax authority. “Secondary source” means the date is only reported by advisers or the press so far, and “draft” means it comes from a bill or draft regulation.
“Covered” means the authority asks for OECD CARF XML. TRSuite writes this format and checks it against the schema and the OECD user guide, but it has no rules specific to that jurisdiction. “Format not yet published” means it is not yet known whether the authority adds an envelope, extra data or rules of its own.
- EU member states: under DAC8, tax authorities must exchange by 30 September 2027. National deadlines for service providers fall earlier.
- Deadlines can change. Please confirm with your tax authority or adviser before you plan a filing. This overview is not legal or tax advice.