France: Technical guidance for cryptoasset reporting and DAC8 frameworks
Reporting obligations will apply in 2027.
France on July 17, 2026, issued version 1.1 of the CARF/DAC8 technical guidance for reporting cryptoasset service providers. The guidance sets out the technical descriptions and specifications for submitting reports under the CARF/DAC8 frameworks, which both became effective January 1, 2026. Reporting obligations will apply in 2027.
The technical guidance includes:
- Provisional timeline for the 2027 reporting campaign
- Reporting requirements
- Reporting format
- Additional requirements
- Reminder of applicable penalties
Read an August 2026 report prepared by the KPMG member firm in France