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France: Technical guidance for cryptoasset reporting and DAC8 frameworks

Reporting obligations will apply in 2027.

August 3, 2026

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

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