CARF covers only 14% of potentially taxable onchain crypto activity.
Related: Chainalysis sues US over $95M ICE contract with TRM Labs CARF data collection began on Jan. 1, 2026, in 48 jurisdictions, including the United Kingdom and European Union, requiring covered crypto platforms to collect additional customer and tax residency information
Under CARF, in-scope crypto providers collect customer and tax residency information and report transaction data to domestic tax authorities, which can then share that information across borders. CARF framework.