The ACD has published the technical CARF reporting manual and XSD. In-scope businesses can now use these specifications to advance their reporting preparations while awaiting further transmission and registration guidance.
Luxembourg releases CARF reporting manual and XSD
On 14 October 2026, the Luxembourg Direct Tax Administration (ACD) announced the publication of its User Manual for reporting under the Crypto-Asset Reporting Framework (CARF), together with version 1.0 of the Luxembourg CARF XSD schema.
This follows Luxembourg’s Law of 27 March 2026 transposing DAC8 into national law. The law introduced registration, due diligence and reporting requirements for crypto-asset service providers and applies to information relating to calendar years starting on or after 1 January 2026.
The newly published technical manual provides guidance on the electronic XML reporting format, including initial, supplementary, corrective, cancellation and nil reporting. The XSD provides the corresponding Luxembourg schema for preparing CARF filings.
The ACD also indicated that further examples and technical guidance for transmitting reports through the secure government platforms will be published, together with guidance to support Crypto-Asset Operators (CAOs) with registration through MyGuichet.
Key considerations
The publication provides businesses in scope with the core technical specifications required to progress their CARF implementation.
