Reporting crypto asset service provider’s annual information return (CARF/DAC8)

Starting in 2026, crypto asset service providers reporting to Finland must collect information on

• service users: natural persons and deceased persons’ estates that are resident taxpayers, and companies and company owners or other persons exercising control in the company
• users’ purchases, sales and transfers of crypto assets.

The information must be filed for the first time on the annual information return for 2026 and submitted by the end of the following year’s January. Because the due date (31 January 2027) is a Sunday, the return must arrive at the Tax Administration on the next business day, 1 February 2027, at the latest.

The information cannot be submitted before 1 January 2027. The information is reported as total amounts for the year, itemised by crypto asset and by transaction type.

Note: The reporting crypto asset service provider is usually also required to file an annual information return on disposals of crypto assets and on crypto income transactions (FICARF)

Who is deemed as a Reporting Crypto Asset Service Provider?

In general, a Reporting crypto asset service provider is authorised by the Financial Supervisory Authority. 

However, an operator that does not need that authorisation or license might often fulfil the definition of a reporting crypto asset service provider. Such an operator is a crypto asset operator. If the operator offers exchange transactions of crypto assets to its users, it will have to submit an application for registration in the Tax Administration’s register and start sending annual information returns to the Tax Administration. Read more: Crypto asset operator — How to sign up for the Tax Administration’s register

File the information in Ilmoitin.fi

The information can be filed in XML format in the Ilmoitin.fi service. Read more in the technical guidance, which will be published in early 2026.

Ilmoitin.fi

Instructions for submitting annual information returns as files – data format specifications

Further information and instructions:

New obligation to provide information on crypto asset services in 2026