Crypto‑Asset Reporting Framework XML Schema (July 2025)

This document contains a technical update to the user guide for the XML schema that supports the automatic exchange of information pursuant to the Crypto-Asset Reporting Framework (CARF), as part of international tax transparency efforts. This update includes a number of technical adjustments building on the previous user guide approved in 2024. While the XML schema has been primarily designed to facilitate the exchanges of CARF information between tax administrations, the XML schema can also be used for domestic reporting of CARF information by Reporting Crypto-Asset Service Providers, to the extent permitted under domestic law of the relevant jurisdiction.