Your exchange reports you: the timeline
New rules (OECD CARF, EU DAC8, US Form 1099-DA) make crypto platforms send your data to tax authorities. Last verified 2026-10-16
| Country | Framework | Key date | |
|---|---|---|---|
| United States | Form 1099-DA | Gross proceeds from 1 Jan 2025 transactions; basis from 1 Jan 2026 | source |
| Denmark | DAC8 / CARF | First report (2026 data) due 31 Jan 2027 | source |
| Sweden | DAC8 / CARF | First report (2026 data) due 1 Apr 2027 | source |
| United Kingdom | CARF | First report (2026 data) between 1 Jan and 31 May 2027 | source |
| Germany | DAC8 (KStTG) | Annual report by 31 July for the previous year – first by 31 Jul 2027 | source |
| Netherlands | DAC8 | Data collected from 1 Jan 2026; EU-wide first reports 1 Jan–30 Sep 2027 | source |
| Switzerland | CARF | Cannot apply before 1 Jan 2027 at the earliest (partner states pending) | source |
| Australia | CARF + domestic regime | Announced, not yet law; first CARF exchange expected 2028 | source |
Every date links to the tax authority or government page it comes from. Dates refer to platform reports, not your own filing deadline.
Get an email when crypto tax rules change in your country.
Not tax advice. General information summarised from official sources; it may be incomplete or out of date. Always check the linked official source or a qualified tax adviser.