Crypto-asset reporting
Crypto exchanges and service providers must report user holdings/transactions to the tax authority (CARF, DAC8 or domestic rules).
Only jurisdictions with verified evidence (or a verified survey answer) appear below. Absence from this list means “not yet assessed”, not “no”.
🇦🇹Austria Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇧🇪Belgium Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇧🇬Bulgaria Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇭🇷Croatia Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇨🇾Cyprus Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇨🇿Czechia Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇪🇪Estonia Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇫🇮Finland Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇬🇷Greece Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇭🇺Hungary Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇮🇪Ireland Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇱🇻Latvia Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇱🇹Lithuania Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇱🇺Luxembourg Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇲🇹Malta Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇵🇱Poland Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇵🇹Portugal Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇷🇴Romania Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇸🇰Slovak Republic Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇸🇮Slovenia Yes — statutory power
As an EU member state, bound by Council Directive (EU) 2023/2226 (DAC8) to require crypto-asset service providers to report users and transactions to the tax authority, applicable from 1 January 2026. National implementing law varies; this claim records the EU-law obligation, not a particular national statute.
“Member States shall adopt and publish, by 31 December 2025, the laws, regulations and administrative provisions necessary to comply with this Directive.”
Source: Council Directive (EU) 2023/2226 (DAC8) — reporting by crypto-asset service providersOfficial source · quote machine-verified 2026-08-25
🇬🇧United Kingdom Yes — statutory power
UK cryptoasset service providers must collect and report user and transaction data to HMRC under CARF, with data collection from 1 January 2026.
“If you provide cryptoasset services in the UK, you must collect data and report it to”
Source: GOV.UK — Reporting cryptoasset user and transaction dataOfficial source · quote machine-verified 2026-08-25
🇺🇸United States Yes — statutory power
Brokers report digital-asset sale proceeds to the IRS on Form 1099-DA (first reports for 2025).
“Use Form 1099-DA to report digital asset proceeds from broker transactions.”
Source: IRS — About Form 1099-DAOfficial source · quote machine-verified 2026-08-25
🇦🇷Argentina Partial / committed
Has adhered to the Joint Statement on the CARF (intent to transpose it and commence exchanges by 2027) but is not yet in the Global Forum's formal commitment list (as of 17 June 2025).
“CARF that have not yet committed to implement the CARF (6) Argentina 1 , Australia 1”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇦🇺Australia Partial / committed
Australia is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇦🇿Azerbaijan Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“sdictions undertaking first exchanges by 2027 (52) Austria, Azerbaijan, Belgium”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇧🇸Bahamas, The Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“dom. Jurisdictions undertaking first exchanges by 2028 (17) Bahamas, Barbados”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇧🇧Barbados Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“sdictions undertaking first exchanges by 2028 (17) Bahamas, Barbados, British Virgin Islands”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇧🇲Bermuda Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Belgium, Bermuda, Brazil”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇧🇷Brazil Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Bermuda, Brazil, Bulgaria”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇻🇬British Virgin Islands Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Barbados, British Virgin Islands, Costa Rica”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇨🇦Canada Partial / committed
Canada is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇰🇾Cayman Islands Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Canada, Cayman Islands, Colombia”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇨🇴Colombia Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Cayman Islands, Colombia, Croatia”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇨🇷Costa Rica Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“British Virgin Islands, Costa Rica, Hong Kong (China)”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇩🇰Denmark Partial / committed
Denmark is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇫🇴Faroe Islands Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Estonia, Faroe Islands, Finland”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇫🇷France Partial / committed
France is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇩🇪Germany Partial / committed
Germany is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇬🇮Gibraltar Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Germany, Gibraltar, Greece”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇭🇰Hong Kong SAR, China Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Costa Rica, Hong Kong (China), Kenya”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇮🇸Iceland Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Guernsey, Iceland, Indonesia”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇮🇩Indonesia Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Iceland, Indonesia, Ireland”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇮🇲Isle of Man Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Ireland, Isle of Man, Israel”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇮🇱Israel Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Isle of Man, Israel, Italy”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇮🇹Italy Partial / committed
Italy is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇯🇵Japan Partial / committed
Japan is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇰🇿Kazakhstan Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Jersey, Kazakhstan, Korea”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇰🇪Kenya Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Hong Kong (China), Kenya, Malaysia”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇰🇷Korea, Rep. Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Kazakhstan, Korea, Latvia”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇱🇮Liechtenstein Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Latvia, Liechtenstein, Lithuania”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇲🇾Malaysia Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Kenya, Malaysia, Mongolia”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇲🇽Mexico Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Malta, Mexico, Netherlands”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇲🇳Mongolia Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Malaysia, Mongolia, Nigeria”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇳🇱Netherlands Partial / committed
The Netherlands is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇳🇿New Zealand Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Netherlands, New Zealand, Norway”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇳🇬Nigeria Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Mongolia, Nigeria, the Philippines”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇳🇴Norway Partial / committed
Norway is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027.
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇵🇭Philippines Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Nigeria, the Philippines, Saint Vincent and the Grenadines”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇸🇲San Marino Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Romania, San Marino, Slovak Republic”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇸🇨Seychelles Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Saint Vincent and the Grenadines, the Seychelles, Singapore”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇸🇬Singapore Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“the Seychelles, Singapore, Thailand”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇿🇦South Africa Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Slovenia, South Africa, Spain”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇪🇸Spain Partial / committed
Spain is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇻🇨St. Vincent and the Grenadines Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“the Philippines, Saint Vincent and the Grenadines, the Seychelles”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇸🇪Sweden Partial / committed
Sweden is a signatory to the November 2023 CARF joint statement, committing to crypto-asset reporting with exchanges commencing by 2027 (DAC8 applies EU-wide from 2026).
“we therefore intend to work towards swiftly transposing the CARF into domestic law and activating exchange agreements in time for exchanges to commence by 2027”
Source: Joint statement — Collective engagement to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇨🇭Switzerland Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Sweden, Switzerland, Uganda”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇹🇭Thailand Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Singapore, Thailand, Türkiye”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇹🇷Turkiye Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Thailand, Türkiye, United Arab Emirates and the United States”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇺🇬Uganda Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2027 (list updated 17 June 2025).
“Switzerland, Uganda, United Kingdom”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇦🇪United Arab Emirates Partial / committed
Listed by the OECD Global Forum as committed to implement the Crypto-Asset Reporting Framework in time for first exchanges by 2028 (list updated 17 June 2025).
“Türkiye, United Arab Emirates and the United States”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇸🇻El Salvador No evidence found
Identified by the OECD Global Forum as relevant to the CARF but not yet committed to implement it (as of 17 June 2025).
“Australia 1 , El Salvador, India 2”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇵🇦Panama No evidence found
Identified by the OECD Global Forum as relevant to the CARF; commitment reported as in process (as of 17 June 2025).
“India 2 , Panama 2 , and Viet Nam”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25
🇻🇳Viet Nam No evidence found
Identified by the OECD Global Forum as relevant to the CARF but not yet committed to implement it (as of 17 June 2025).
“Panama 2 , and Viet Nam”
Source: OECD Global Forum — Jurisdictions committed to implement the Crypto-Asset Reporting FrameworkOfficial source · quote machine-verified 2026-08-25