Country tracker
Global CARF and DAC8 implementation status.
A continuously updated view of 48 jurisdictions: CARF and DAC8 status, the first reporting deadline for CY2026 data, and any domestic reporting that goes beyond the CARF baseline. Select a jurisdiction for implementation notes.
Region
Framework
48 of 48 jurisdictions
| Jurisdiction | CARF | DAC8 | Extra domestic rules | First reporting | Updated |
|---|---|---|---|---|---|
| Active | N/A | Domestic UK CARF regime plus extended CRS | 31 May 2027 | Apr 2026 | |
| Aligned | Active | Krypto-MPfG withholding plus Ka1Y filing | 30 Sep 2027 | Apr 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Jan 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Jan 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Jan 2026 | |
| Aligned | In transposition | Domestic crypto data reporting to Skattestyrelsen | 30 Sep 2027 | Mar 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | In transposition | FICARF gain/loss return, first filing around 1 Feb 2027 | 30 Sep 2027 | Apr 2026 | |
| Aligned | In transposition | Form 3916-bis foreign account declaration interplay | 30 Sep 2027 | Mar 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Apr 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Jan 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Jan 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Mar 2026 | |
| Aligned | In transposition | Quadro RW monitoring and substitute tax regime | 30 Sep 2027 | Mar 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Jan 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Mar 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Jan 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Jan 2026 | |
| Aligned | In transposition | None | 30 Sep 2027 | Jan 2026 | |
| Aligned | In transposition | Modelo 172, 173 and 721 domestic filings | 30 Sep 2027 | Mar 2026 | |
| Aligned | In transposition | KU94 control statement, earlier domestic deadline | 1 Apr 2027 | Apr 2026 | |
| Aligned | N/A | Domestic third party reporting (tredjepartsopplysninger) | 31 May 2027 | Mar 2026 | |
| Aligned | N/A | None | 30 Sep 2028 | Mar 2026 | |
| Active | N/A | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | N/A | None | 30 Sep 2027 | Jan 2026 | |
| Proposed | N/A | Form 1099-DA domestic broker reporting | 2029 (target) | Mar 2026 | |
| Active | N/A | None | 30 Sep 2027 | Mar 2026 | |
| Aligned | N/A | Monthly IN 1888 reporting to Receita Federal | 30 Sep 2027 | Feb 2026 | |
| Under review | N/A | None | TBC | Jan 2026 | |
| Under review | N/A | None | TBC | Jan 2026 | |
| Active | N/A | None | 30 Sep 2027 | Mar 2026 | |
| Active | N/A | None | 30 Sep 2027 | Feb 2026 | |
| Active | N/A | None | 30 Sep 2027 | Feb 2026 | |
| Aligned | N/A | Domestic exchange reporting to NTA | 30 Apr 2028 | Mar 2026 | |
| Aligned | N/A | VAUPA domestic transaction reporting | 2028 (expected) | Feb 2026 | |
| Aligned | N/A | None | 30 Sep 2028 | Apr 2026 | |
| Aligned | N/A | None | 2028 (expected) | Feb 2026 | |
| Aligned | N/A | ATO data matching program for crypto exchanges | 31 Jul 2028 | Mar 2026 | |
| Active | N/A | NZ specific RefID conventions and penalties regime | 30 Jun 2027 | Apr 2026 | |
| Aligned | N/A | None | 30 Sep 2028 | Feb 2026 | |
| Aligned | N/A | Third party data submission to SARS | 30 Sep 2027 | Mar 2026 |
Data reflects publicly available information at the date shown. Always confirm with the relevant tax authority before acting on a deadline.