OpenChainGraph Suite · ART-504 · CARF / DAC8 · Reporting Crypto-Asset Service Providers

CARF / DAC8 Reportable User Classifier

Classifies crypto-asset user records and their transactions against a policy set you declare: which residence jurisdictions your reporting jurisdiction treats as reportable, which transaction classes are in scope, your due-diligence rule set, and a deactivation list of rules that have been switched off. Where an answer is not determinable it says so and names what would resolve it, rather than guessing. Emits a hash-anchored OpenChainGraph v0.4 artifact. Feeds ART-505, which dispositions the status message that comes back after a submission.

OECD CARF XML Schema DAC8 Feeds ART-505 status-message disposition

🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.

⚠ This handles tax data by nature, so it takes none. Users are identified by an opaque reference you choose. It asks for no name, no tax identification number, no address and no date of birth. Claimed residence is a two-letter jurisdiction code because that is the classification input, not identity. The loaded demo is synthetic.

⚠ Not a schema validator competing on coverage. Free CARF and CRS XML validators already exist and they validate and stop. Your reportable residence set, your transaction classes, your due-diligence rules and your schema version are pinned policy inputs you supply below, never hardcoded here, so nothing here states a view on how any jurisdiction has transposed CARF or DAC8. This classifies only: it computes no tax liability, it submits nothing, and it makes no claim that its output is submittable. It is not legal or tax advice.

Reporting context

Reporting jurisdiction (free text)

Reporting period

Schema version (pinned policy input, echoed in the artifact and shown with every result) Who decides a judgment call (named role, carried into every judgment_required entry)

Policy set

Reportable residence jurisdictions (comma-separated; leave empty and nothing is classifiable) Reportable transaction classes (comma-separated) Suppressed rule codes (deactivation list; a suppressed rule produces no unsatisfied step at all) Due-diligence rules (JSON array: rule_code, step, applies_to "all" or "individual" or "entity", required_field, description)

Records (synthetic demo loaded)

Records (JSON array: record_ref, entity_type, self_certification_status, claimed_tax_residences, controlling_persons, controlling_persons_required, declared_fields, transactions)

[
  { "record_ref": "USER-OPAQUE-0001", "entity_type": "individual", "self_certification_status": "valid", "claimed_tax_residences": ["DE"], "declared_fields": { "wallet_address_ref": "WALLET-REF-0001" },
    "transactions": [ { "transaction_ref": "TXN-0001", "transaction_class": "crypto_to_fiat_exchange" }, { "transaction_ref": "TXN-0002", "transaction_class": "staking_reward" } ] },
  { "record_ref": "USER-OPAQUE-0002", "entity_type": "individual", "self_certification_status": "missing", "claimed_tax_residences": ["FR"], "declared_fields": { "wallet_address_ref": "WALLET-REF-0002" },
    "transactions": [ { "transaction_ref": "TXN-0003", "transaction_class": "crypto_to_crypto_exchange" } ] },
  { "record_ref": "ENTITY-OPAQUE-0005", "entity_type": "entity", "self_certification_status": "valid", "claimed_tax_residences": ["SG"], "controlling_persons_required": true,
    "controlling_persons": [ { "controlling_person_ref": "CP-OPAQUE-0005A", "self_certification_status": "valid", "claimed_tax_residences": ["FR"] } ],
    "declared_fields": { "wallet_address_ref": "WALLET-REF-0005" },
    "transactions": [ { "transaction_ref": "TXN-0006", "transaction_class": "retail_payment_above_threshold" } ] }
]

Record verdicts

Judgment required

Transaction counts by class

Execution Hash (SHA-256)

Feeds ART-505 CARF Status Message Disposition. The same shape one asset class over from ART-490 and ART-491, the FATCA and CRS Responsible-Officer pair.