OECD CARF and EU DAC8 adoption by jurisdiction: first automatic exchange timelines, MCAA signatories, and how global coverage compares to MiCA passporting.
CARF (Crypto-Asset Reporting Framework) is the OECD model for automatic exchange of crypto-asset tax information. DAC8 is the EU directive transposing CARF into EU law. In-scope CASPs must collect reportable data from 1 January 2026 and file with member states; first cross-border exchanges typically occur in 2027.
No. The Travel Rule is an AML/CFT requirement for transfer originator/beneficiary data on crypto transfers. CARF/DAC8 is tax reporting to revenue authorities. CASPs often need both, with different data fields and processes.
No. MiCA CASP authorization and CARF/DAC8 tax reporting are separate obligations. A licensed CASP must still implement CARF-ready onboarding, transaction aggregation, and filing workflows.
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