Crypto‑Asset Reporting Framework Status Message XML Schema

The Crypto-Asset Reporting Framework (CARF) XML Schema is an IT format designed to support the transmission of information between tax authorities pursuant to the CARF. Since the data transmitted via the XML Schema may contain errors, such as those arising from incorrect file preparation or incomplete or inaccurate records, the OECD has developed a common XML Schema to enable Competent Authorities to report such errors in a structured manner. This CARF Status Message XML Schema allows Competent Authorities that have received CARF information through the XML Schema to report back to the sending Competent Authority, on whether the file contained any file-level or record-level errors. This document outlines the structure of the CARF Status Message XML Schema and provides a User Guide with practical instructions for its implementation.