Three overlapping frameworks now govern how crypto-asset transactions are reported to tax authorities worldwide: the OECD’s Crypto-Asset Reporting Framework (CARF), the long-running Common Reporting Standard (CRS), and the European Union’s DAC8 directive. In 2026, all 3 frameworks are simultaneously live for the first time, with 2026 as the first reporting year under both CARF and DAC8, and CRS exchanges having operated since 2017. The scale of the information already flowing under CRS 171 million financial accounts representing nearly EUR 13 trillion in total asset value exchanged in 2024 alone signals the infrastructure onto which CARF and DAC8 are being grafted.
At KoinX, we compile compliance data across frameworks to help investors and tax professionals understand their obligations as reporting obligations expand from traditional financial accounts to crypto-asset transactions. The statistics below draw on the most current published data from the OECD’s Global Forum, the European Commission, and official national-level implementation records.
This article compiles statistics exclusively from primary sources: OECD Global Forum publications, the CARF-MCAA signatory register, the EU DAC8 directive page, the OECD Peer Review of AEOI reports, the Global Forum Capacity-Building reports, and official national government compliance documents. All source URLs link to the specific primary document.
Scope and Methodology
This article reviewed primary-source documentation published between 2023 and early 2026, covering the OECD’s CARF and CRS reports, the EU DAC8 Directive (Council Directive (EU) 2023/2226), and the CARF Multilateral Competent Authority Agreement (MCAA) signatory list as of March 3, 2026.
Statistics are drawn directly from the originating authority documents: OECD Global Forum Annual Reports, OECD CARF Monitoring and Implementation Updates, OECD Peer Review of Automatic Exchange of Financial Account Information reports, and Global Forum Capacity-Building reports. Secondary news summaries were used only to confirm figures traced back to a primary document.
Geographic scope is global for CARF and CRS statistics, and EU-specific for DAC8 statistics.
Limitation: CARF transaction-level data will not be available until 2027 when first exchanges occur; all current CARF statistics relate to jurisdictional commitment and implementation status rather than actual exchange volumes.
Global Crypto Reporting in 2026: The Numbers Across CARF, CRS, and DAC8
- 75 jurisdictions had made a political commitment to implement the CARF as of the 2025 OECD Monitoring and Implementation Update (as of November 28, 2025), based on the OECD CARF 2025 Monitoring and Implementation Update.
- 47 jurisdictions signed the CARF Multilateral Competent Authority Agreement (CARF-MCAA) as of March 3, 2026, based on the OECD CARF-MCAA Signatories register.
- 116 jurisdictions had commenced automatic exchange of information under the CRS AEOI Standard as of 2025, with another 13 committed to do so by 2028, based on the OECD Peer Review of the Automatic Exchange of Financial Account Information 2025 Update.
- Under CRS, information on over 171 million financial accounts with a total value of nearly EUR 13 trillion was automatically exchanged in 2024 alone, based on the OECD Peer Review of the Automatic Exchange of Financial Account Information 2025 Update.
- The EU’s DAC8 directive (Council Directive (EU) 2023/2226), adopted October 17, 2023, applies mandatory crypto-asset reporting across all 27 EU member states from January 1, 2026, with first cross-border information exchanges due by September 30, 2027, based on the European Commission DAC8 page.
- Global Forum members have identified at least EUR 135 billion in additional revenues including EUR 48 billion by developing countries through the implementation of the tax transparency standards since 2009, based on the 2026 Global Forum Capacity-Building Report.
- The use of CRS data has generated over EUR 5 billion in additional revenues identified through tax enforcement since the first exchanges in 2017, based on the OECD 2025 Taking Stock of Progress on Transparency and Exchange of Information report.
- Financial investments held in international financial centres have decreased by 20% since jurisdictions committed to implement the AEOI Standard, a decline directly linked to CRS implementation, based on the OECD Peer Review of AEOI 2025 Update.
CARF: Jurisdiction Commitments, Signatories, and Implementation Statistics
- 75 jurisdictions made a political commitment to implement CARF as of the OECD’s November 2025 monitoring update, compared to 48 that had made commitments as of November 2023 an increase of 27 jurisdictions over 2 years, based on the 2025 OECD CARF Monitoring and Implementation Update.
- 48 jurisdictions committed to implement the CARF for the 2026 reporting period, targeting first data exchanges in 2027, as of December 4, 2025, based on the Jersey Government CARF Implementation page citing OECD data.
- 53 jurisdictions had signed the CARF Multilateral Competent Authority Agreement (CARF-MCAA) as of the OECD’s November 2025 monitoring update, providing the legal activation mechanism for automatic bilateral exchanges under CARF, based on the 2025 OECD CARF Monitoring and Implementation Update.
- CARF-specific training events between 2024 and November 2025 were attended by over 1,500 officials from over 140 jurisdictions, based on the 2025 OECD CARF Monitoring and Implementation Update.
- 470 officials, nominated by 61 member jurisdictions, participated in 4 dedicated CARF Masterclass sessions in September and October 2025, covering all aspects of CARF implementation including the international framework and due diligence requirements, based on the 2025 OECD CARF Monitoring and Implementation Update.
- 12 new jurisdictions were identified as relevant to CARF in 2025 meaning the Global Forum determined they host material Reporting Crypto-Asset Service Providers and must commit to implement CARF based on the OECD Global Forum 2025 Plenary Meeting Statement of Outcomes.
- Over 50 jurisdictions requested OECD model legislative texts for CARF domestic implementation as of the 2025 monitoring update, based on the 2025 OECD CARF Monitoring and Implementation Update.
- India, the United States, Pakistan, and Vietnam the top 4 countries by crypto adoption according to Chainalysis’ 2025 global adoption index remained among the jurisdictions without a formal CARF implementation commitment as of the OECD’s November 2025 monitoring update, based on CoinGeek January 2026 reporting on the OECD 2025 Monitoring Update.
- 20 of the 76 jurisdictions committed to implement CARF are developing countries, based on the 2026 Global Forum Capacity-Building Report published March 5, 2026.
CRS: Exchange Volumes, Revenue Impact, and Compliance Statistics
- Tax authorities from 116 jurisdictions commenced exchanges of information under the CRS AEOI Standard as of 2025, up from 111 in 2024, based on the OECD Peer Review of the Automatic Exchange of Financial Account Information 2025 Update.
- CRS account exchange volumes grew from over 134 million financial accounts in 2023 to over 171 million in 2024 a year-on-year increase of approximately 27%, with total asset value rising from nearly EUR 12 trillion to nearly EUR 13 trillion over the same period, based on the OECD Peer Review of AEOI 2025 Update and the 2024 Update.
- 97% of the 118 jurisdictions assessed for their CRS legal frameworks 114 out of 118 have domestic and international legal frameworks that are fully or substantially in place, based on the OECD Peer Review of AEOI 2025 Update.
- 63% of the 108 jurisdictions that have undergone initial effectiveness reviews of CRS implementation were rated “On Track,” while 19 jurisdictions were rated “Partially Compliant” and 21 were rated “Non-Compliant” due to fundamental deficiencies in their frameworks, based on the OECD Global Forum Annual Meeting December 2025 press release.
- 128 jurisdictions are committed to start automatic exchange of financial account information under the CRS by a specific date, based on the OECD Global Forum Annual Meeting December 2025 press release.
- 68% of the 124 CRS-implementing jurisdictions 84 out of 124 are planning to start exchanging under the amended CRS (CRS 2.0) in 2027, with the remaining 32% (40 out of 124) using a transitional period of 1 to 3 years, based on the OECD Peer Review of AEOI 2025 Update.
- Over 2,700 bilateral exchange relationships have been established under CRS as of 2025, based on reporting on CRS participating jurisdictions data.
- Norway embedded a CRS data nudge in its pre-filled digital tax returns, resulting in approximately a 400% increase in individuals reporting foreign accounts since 2018, based on the OECD Global Forum 2025 Plenary Meeting Statement of Outcomes.
- India’s NUDGE Programme using CRS exchange data delivered a 45.17% increase in taxpayers reporting foreign assets, an additional INR 292 billion (approximately EUR 2.41 billion) in reported assets, and INR 1.09 billion (approximately EUR 104 million) in additional income, based on the OECD Global Forum 2025 Plenary Meeting Statement of Outcomes.
DAC8: Scope, Coverage, and EU Implementation Statistics
- Council Directive (EU) 2023/2226 (DAC8) was unanimously adopted by the EU Council on October 17, 2023, requiring all 27 EU member states to transpose it into national law by December 31, 2025, with mandatory reporting provisions applying from January 1, 2026, based on the European Commission DAC8 directive page.
- As of July 2024, 58 Global Forum members had announced their intention to commence exchanges under CARF in 2027, the same target timeline as DAC8’s first cross-border exchanges, based on the European Commission DAC8 page citing OECD data.
- DAC8 first reports covering 2026 activity must be submitted to national tax authorities between January 1 and September 30, 2027, followed by cross-border exchanges between EU member states within 9 months after the end of each reporting year, based on the European Commission DAC8 directive page.
- Over 50 million EU residents own crypto assets and are subject to DAC8’s mandatory reporting framework as of the first reporting year 2026, based on the Clerion Tax DAC8 analysis citing European Commission data.
- The EU crypto market grew by over 300% between 2020 and 2023, reaching a total market capitalization exceeding EUR 800 billion, creating the structural reporting gap that DAC8 is designed to close, based on the Clerion Tax DAC8 analysis citing European Commission data.
- Crypto firms operating in the EU were required to bring reporting systems, customer due diligence processes, and internal controls into full compliance with DAC8 by July 1, 2026, after which non-compliance can trigger financial penalties under national law, based on CoinDesk’s December 2025 DAC8 analysis.
- DAC8 applies extraterritorially: crypto-asset service providers based outside the EU but serving EU-resident users must register with a designated EU member state’s tax authority and comply with DAC8 reporting provisions, covering 100% of covered transactions for EU-resident users, based on Council Directive (EU) 2023/2226.
Framework Comparison: CARF vs CRS vs DAC8 Statistics
- CARF targets crypto-asset-specific transactions with first exchanges expected in 2027 across 48 jurisdictions collecting 2026 data; CRS covers traditional financial accounts and has already exchanged data on over 171 million accounts across 116 jurisdictions in 2024; DAC8 covers both crypto assets and expands CRS scope across 27 EU member states from January 1, 2026, based on the OECD 2025 CARF Monitoring Update, the OECD Peer Review of AEOI 2025, and the European Commission DAC8 page.
- Under CRS, the scope was amended in August 2022 to include specific electronic money products, central bank digital currencies, and indirect investments in crypto-assets through derivatives and investment vehicles bringing 3 new categories of digital instruments within CRS scope for the first time, based on the OECD Consolidated Text of the Common Reporting Standard 2025.
- CARF applies to Reporting Crypto-Asset Service Providers (RCASPs) covering exchanges, brokers, custodians, and ATM operators, while CRS applies to Reporting Financial Institutions including banks and custodians, and DAC8 reuses MiCA definitions for CASPs creating 3 distinct but overlapping categories of obligated reporting entities, each with their own registration, due diligence, and reporting thresholds, based on the European Commission DAC8 directive and OECD CARF documentation.
- The OECD released the CARF XML schema User Guide Version 2.0 in July 2025 and the amended CRS XML schema User Guide Version 4.0 in October 2024, providing standardised IT transmission formats for both frameworks and enabling interoperability between CARF and CRS reporting infrastructure across participating jurisdictions, based on the OECD Tax Transparency Resource Centre.
- EUR 92 billion in additional revenues have been attributed to voluntary disclosure programmes and exchange of information programmes since 2009, a figure that represents the pre-CARF baseline that CARF and DAC8 are designed to build upon by extending the same infrastructure to crypto-asset transactions, based on the OECD 2025 Taking Stock of Progress report.
Global Forum Capacity-Building and CARF Outreach Statistics
- The Global Forum’s capacity-building programme trained over 20,062 tax officials in 2025 a 91% increase from 2024 through events led by the Global Forum Secretariat (9,421 officials), e-learning courses (5,634 officials), and Train the Trainer programme local trainings (7,007 officials), based on the 2026 Global Forum Capacity-Building Report.
- The Global Forum Secretariat delivered bilateral technical assistance to more than 110 jurisdictions in 2025, including intensive support to 88 developing countries the highest level since the programme began in 2011, based on the 2026 Global Forum Capacity-Building Report.
- In 2024, developing countries accounted for 70% of the approximately EUR 4 billion in additional revenues (tax, interest, and penalties) reported globally by Global Forum members through the use of tax transparency standards, based on the 2026 Global Forum Capacity-Building Report.
- 54 developing countries are among the 129 jurisdictions committed to implement the automatic exchange of financial account information under CRS, with 41 having already commenced exchanging including Armenia, Kenya, Rwanda, and Uganda which started in 2025, based on the 2026 Global Forum Capacity-Building Report.
- In 2023, African jurisdictions identified EUR 2.2 billion, Asian jurisdictions identified EUR 1.8 billion, and Latin American and Caribbean jurisdictions identified EUR 50.5 million in additional revenues through the implementation of tax transparency standards, based on the 2025 Global Forum Capacity-Building Report.
References
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