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updatedAt: 2026-10-13T18:31:48.000Z
agentTools:
  projectIndex: https://apidocs.taxbit.com/llms.txt
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# Digital Asset Reporting overview

Report your account owners' crypto-asset activity under CARF and DAC8. You collect a self-certification from each account owner and send their activity, and Taxbit handles the reporting.

Crypto-asset service providers report their account owners' crypto-asset activity under CARF, the OECD's Crypto-Asset Reporting Framework, and under DAC8, its counterpart in EU law. You collect a self-certification from each account owner, which records their tax residences, citizenship, and TINs, and you send their activity. Taxbit handles the reporting.

The obligations phase in by jurisdiction. Your implementation manager can confirm the reporting periods and deadlines that apply to you.

## Your reporting path

Three steps take you from an account owner's self-certification to the documents Taxbit produces. They assume your organization already has a default filer, account owners, and accounts; if not, start with [Set up your filer](https://apidocs.taxbit.com/docs/set-up-your-filer) and [Create account owners and accounts](https://apidocs.taxbit.com/docs/setting-up-account-owners-and-accounts) in Get started.

1. **[Collect self-certifications](https://apidocs.taxbit.com/docs/carf-self-certification#2-collect-the-self-certification)**: in your app with the React SDK's `SELF-CERT` questionnaire, or from your backend with the API, then check that each one is valid.
2. **[Send the activity](https://apidocs.taxbit.com/docs/carf-self-certification#4-tag-stablecoins-and-send-the-activity)**: configure your assets, tagging stablecoins, and send each account owner's transactions.
3. **[Get what Taxbit produces](https://apidocs.taxbit.com/docs/carf-self-certification#5-find-what-taxbit-produces)**: when Taxbit generates a CARF or CRS document for an account, it appears in `GET /v1/accounts/{id}/tax-documents` with that `type`.

Data can reach Taxbit through the API, through CSV files that follow the API's data model (the template is available on request), or, for self-certifications, through the SDK. The SDK's `SELF-CERT` questionnaire collects CRS self-certifications as well as CARF and DAC8 ones.

## What's involved

* **Your filer**: the CARF and CRS reporting jurisdictions are set up with your implementation manager when the filer is created.
* **The account owner** has an `account_owner_type` of `INDIVIDUAL` or `ENTITY`. Its `self_certification_classification` is used to determine CARF and DAC8 reporting obligations, `tax_residencies` lists where it is resident for tax, and `valid_self_certification_on_file` says whether a valid self-certification is on file. An entity also carries its `controlling_persons`.
* **The self-certification** is tax documentation of type `SELF_CERTIFICATION` on the account owner, with its own `self_certification` block in the tax documentation status. An entity's self-certification carries its classification and its controlling persons.
* **Assets** are the crypto assets your platform supports, configured in Taxbit. A stablecoin or Specified Electronic Money Product (SEMP) is tagged with `is_stablecoin_or_semp` when the asset is created; the tag can't be changed afterwards.
* **Transactions** record each account owner's activity, sent through the [Transactions API](https://apidocs.taxbit.com/reference/post_transactions-external-id), which creates or updates them.
* **Generated documents** are what Taxbit produces for an account, listed by `GET /v1/accounts/{id}/tax-documents`. Their `type` values include `CARF` and `CRS`.

## Where to go next

Start with [Self-certification & transaction reporting](https://apidocs.taxbit.com/docs/carf-self-certification). The [Questionnaire integration guide](https://apidocs.taxbit.com/docs/integration-guide) covers collecting self-certifications inside your app. If you run a digital platform reporting seller income instead, see [Collect seller data](https://apidocs.taxbit.com/docs/seller-data-collection): platforms use the DPS questionnaire, not `SELF-CERT`.

Questions? Contact your Taxbit implementation manager or <enterprisesupport@taxbit.com>.

# Sibling pages

* [Self-certification & transaction reporting](https://apidocs.taxbit.com/docs/carf-self-certification.md)