48 países aceleram relatórios fiscais de cripto antes da implementação do CARF
O mundo das criptomoedas está prestes a enfrentar seu maior teste de transparência. Quarenta e oito nações estão se movendo em sincronia, apertando o cerco fiscal sobre ativos digitais antes mesmo que o novo padrão global entre em vigor.
A corrida regulatória começou
Governos de todos os continentes estão correndo para ajustar seus sistemas. Não se trata mais de uma questão de 'se', mas de 'quando' e 'como' cada transação será rastreada. A pressão é construir infraestrutura capaz de capturar dados que, até ontem, fluíam nas sombras da blockchain.
Um novo padrão, uma nova realidade
O CARF não é apenas mais uma sigla burocrática. Representa a tentativa mais coordenada da história de levar a lógica dos paraísos fiscais tradicionais para o universo digital. Bancos, exchanges e até provedores de carteiras terão novos deveres de reporte. A era da 'auto-declaração de boa fé' está com os dias contados.
O impacto no ecossistema
Para o usuário comum, mais formulários. Para as plataformas, custos operacionais que vão pesar no balanço. A promessa de anonimato e desintermediação — um dos pilares originais do Bitcoin — enfrenta seu adversário mais formidável: o fisco global unificado. Prepare-se para mais KYC, mais relatórios automáticos e menos ilhas de privacidade.
O jogo mudou. A tecnologia que prometia escapar dos bancos centrais agora será auditada por eles. Uma ironia digna de Wall Street — a revolução descentralizada finalmente encontrou seu contador.
EU, Asia, the US, and UK prepare for global crypto tax transparency
The CARF initiative mandates the involved jurisdictions to implement the framework by translating its requirements into domestic law, including due diligence obligations and reporting standards. According to the OECD, this will help Reporting Crypto-Asset Service Providers (RCASPs) know which user information to collect and how to submit it to tax authorities.
Moreover, the participating countries also need legal frameworks for the automatic exchange of information. Some jurisdictions will use the Convention on Mutual Administrative Assistance in Tax Matters (MAAC), which supports the sharing of data under the Common Reporting Standard.
Others may take up the bilateral double tax treaties, Tax Information Exchange Agreements, or regional arrangements like the EU’s coordinated system.
The OECD reported that several jurisdictions have already passed legislation requiring crypto platforms to collect CARF-related data or are finalizing enforcement measures, and believe more than 50 countries will be ready when CARF exchanges begin in 2027.
G20 officials have welcomed the CARF framework and invited the Global Forum on Transparency and Exchange of Information for Tax Purposes to support its implementation. As of now, 59 countries have joined a joint statement committing to CARF compliance and are actively showing their political support for the program.
Jurisdictions adding CARF exchanges in 2027-2028. Source: OECD.
The first batch of 48 jurisdictions will begin collecting data in 2026 for exchanges starting in 2027. However, another 27 countries, including Australia, Canada, Mexico, Switzerland, and Hong Kong, are expected to start reporting in 2028.
Per a press statement released by the special Chinese jurisdiction Hong Kong’s government, the city opened a forum in early December to receive feedback on CARF and updates to tax reporting standards.
Immediate changes commences in the United Kingdom
As reported by the BBC, the UK government issued a statement requiring all crypto buyers to provide account details to HM Revenue & Customs (HMRC) starting Thursday. The updated reporting requirements now give authorities detailed insights into user holdings, transactions, and profits.
Crypto exchanges in the UK now must provide accurate, up-to-date information on all users. Platforms failing to comply may face fines, while investors can no longer rely on limited disclosure to evade taxes.
HMRC will automatically collect data from all users of crypto exchanges, and is expected to uncover tens of millions of pounds in previously unpaid taxes. Proponents believe the CARF rules will make it significantly harder for wealthy crypto investors to hide gains from the revenue collector.
“HMRC has been concerned for some time about high levels of non-compliance among crypto investors. HMRC is running a disclosure facility where taxpayers can come clean on undeclared gains and unpaid tax prior to April 2024,” Dawn Register, a tax dispute resolution partner at BDO, told the news publication.
In 2025, the largest crypto by market cap and purported benchmark for the industry, Bitcoin, surged from approximately $93,500 at the start of 2025 to nearly $124,500 before falling below $90,000 by year-end. The investors who bought during price dips and sold during peaks are now liable for taxes on their gains.
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