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Information about reportable and partner jurisdictions.

Reportable jurisdictions

Reporting Crypto-Asset Service Providers (RCASPs) must report information on crypto-asset users who are tax resident in a reportable jurisdiction.

This table shows the full list of reportable jurisdictions
Full list of reportable jurisdictions
New Zealand Austria Belgium
Brazil Bulgaria Cayman Islands
Chile Colombia Croatia
Czechia Denmark Estonia
Faroe Islands Finland France
Germany Gibraltar Greece
Guernsey Hungary Iceland
Indonesia  Ireland  Isle of Man
Italy Japan Jersey
Latvia Liechtenstein   
Lithuania 
Luxembourg 
Malta
Netherlands
Norway
Poland
Portugal
Romania
San Marino
Slovakia
Slovenia 
South Africa
 South Korea
Spain
Sweden
United Kingdom

Partner jurisdictions

A Reporting Crypto Asset Service Provider (RCASP) is not required to complete the due diligence and reporting requirements under the Crypto-Asset Reporting Framework (CARF) rules, if such reporting requirements are completed in a Partner Jurisdiction.

This table shows the full list of partner jurisdictions
Full list of partner jurisdictions
Austria Belgium Brazil
Bulgaria Cayman Islands Chile
Colombia Croatia Czechia
Denmark Estonia Faroe Islands
Finland France Germany
Gibraltar Greece Guernsey
Hungary Iceland Indonesia
Ireland Isle of Man Italy
Japan Jersey Kazakhstan
Latvia
Liechtenstein Lithuania
Luxembourg Malta
Netherlands
Norway Poland Portugal
Romania San Marino Slovakia
Slovenia South Africa South Korea
Spain Sweden Uganda
United Kingdom
Last updated: 20 Mar 2026
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