T465 · DLT / Crypto-Tax · AINumbers.co

CARF / DAC8 Reportable Classifier

Classify users and transactions as reportable under the OECD Crypto-Asset Reporting Framework (CARF) and EU DAC8. Determines reporting-CASP status, reportable-user residency, and which transaction types trigger reporting (crypto-to-fiat, crypto-to-crypto, transfers, retail payments ≥ USD 50,000). CARF effective 1 January 2026 across 52 jurisdictions; EU DAC8 for FY 2026 with first reports due 31 January 2027.

CARF · DAC8 · Crypto-Tax Deterministic · Zero PII · Client-side CARF live 1 Jan 2026 · DAC8 FY2026
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.

Entity profile

Per OECD CARF §2: Reporting Crypto-Asset Service Provider definition
DAC8 = CARF transposed into EU law; functionally identical

User residencies to classify

Enter ISO 3166-1 alpha-2 country codes for each user. The classifier checks each against the CARF/DAC8 participating-jurisdiction list as at 1 January 2026.

User ID (synthetic)Residency (ISO alpha-2)

Transactions to classify

Add each transaction. Retail payments ≥ USD 50,000 trigger reporting. Crypto-to-fiat, fiat-to-crypto, and crypto-to-crypto exchanges are reportable regardless of amount.

Transaction ID Type Amount (USD) Counterparty hosted?

Classification Results

User reportability

User IDResidencyParticipating jurisdictionReportable

Transaction reportability

TX IDTypeAmount (USD)Counterparty hostedReportableReason

Sources: OECD Crypto-Asset Reporting Framework (CARF): OECD/G20 BEPS Project 2022. EU Council Directive 2023/2226 (DAC8): amending Directive 2011/16/EU. IRS Notice 2023-34: transitional relief. Jurisdiction list: OECD CARF Signatory List (verify against current OECD list at oecd.org). Retail payment threshold: CARF §II.D.3: USD 50,000.