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The document explains consistent implementation by clarifying reporting and due diligence expectations for reporting crypto-asset service providers. It covers obligations related to a regular place of business nexus (including branches and customer bases), and reporting requirements such as reportable retail payment transactions, naming conventions for relevant crypto-assets, and whether jurisdictions may permit reliance on a third party for reporting duties.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/crypto-asset-reporting-framework-frequently-asked-questions-updated-faq/304759/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/crypto-asset-reporting-framework-frequently-asked-questions-updated-faq/304759.png","ImageObject",442,249,{"name":88,"@type":89},"8796093062539","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"If a reporting crypto-asset service provider has a branch as a regular place of business, should reporting and due diligence cover only branch transactions or all entity transactions?","Question",{"text":108,"@type":109},"It should generally cover all relevant transactions effectuated by the entity, not only those effectuated by the branch, unless conditions apply (e.g., another branch in a CARF-implementing jurisdiction and applicable sections). In the first years of staggered implementation, an implementing jurisdiction may specify otherwise; absent such a specification, branch-only treatment may be allowed for relevant transactions effectuated by that branch.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Does the sole existence of a customer base in an implementing jurisdiction create a regular place of business under Section I(A)(4)?",{"text":113,"@type":109},"No. The document states that the sole existence of a customer base does not constitute a regular place of business for purposes of Section I(A)(4).",{"name":115,"@type":106,"acceptedAnswer":116},"What reporting is required for transfers involving reportable retail payment transactions?",{"text":117,"@type":109},"Where the service provider transfers payments in relevant crypto-assets from a customer to a merchant above USD 50,000 as an agent for the customer, it should report the transfer as a reportable retail payment transaction. If acting as an agent for the merchant, it is reported as such; however, where identity verification of the merchant’s customer is required under domestic anti-money laundering rules, the customer must also be treated as the crypto-asset user and the transaction reported accordingly.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304759,1789816947,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":60,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":129,"file_id":130,"file_url":131,"file_type":132,"file_size":133,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":134,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":76},8796093062539,"Crypto-Asset Reporting Framework: Frequently Asked Questions  \n(Last updated December 2025)  \nThe OECD maintains and regularly updates a list of frequently asked questions (FAQs) on the application of the Crypto-Asset Reporting Framework (CARF) . The questions set out in these FAQs were received from business and government delegates. The answers to such questions clarify the CARF and help to ensure consistency in their implementation.  \n New or updated FAQs  \n\n| SECTION I: OBLIGATIONS OF REPORTING CRYPTO-ASSET SERVICE PROVIDERS |\n| --- |\n| 1. Regular place of business nexus – application to Branches (updated FAQ) |\n| If a Reporting Crypto-Asset Service Provider is subject to the reporting and due diligence requirements in Sections II and III in a Jurisdiction pursuant to Section I(A)(4) by virtue of having a Branch that is a regular place of business in that jurisdiction and the Reporting CryptoAsset Service Provider does not have a higher nexus to another jurisdiction that has implemented CARF, should the Reporting Crypto-Asset Service Provider complete the reporting and due diligence requirements in that Jurisdiction with respect to Relevant Transactions effectuated by the Branch only or with respect to all Relevant Transactions effectuated by the Entity?\u003Cbr>Because the highest nexus that the Reporting Crypto-Asset Service Provider has to a jurisdiction that has implemented CARF is a regular place of business through a Branch, the Reporting Crypto-Asset Service Provider should complete the reporting and due diligence requirements in the Jurisdiction with respect to all Relevant Transactions effectuated by the Entity, not only those effectuated by the Branch, unless the Entity has another Branch in a jurisdiction that has implemented CARF and Sections I(G) or (H) are applicable.\u003Cbr>Exceptionally, and unless an implementing jurisdiction specifies otherwise, during the first years of initial staggered implementation by the jurisdictions committed to implement the CARF at a specified date, a Reporting Crypto-Asset Service Provider may complete the reporting and due diligence requirements in the jurisdiction of the Branch only with respect to Relevant Transactions effectuated by such Branch. |\n| 2. Regular place of business nexus – customer base |\n| Does the sole existence of a customer base in an implementing jurisdiction mean that a Reporting Crypto-Asset Service Provider is subject to the reporting and due diligence requirements in that jurisdiction by virtue only of having a regular place of business under Section I(A)(4) of the CARF?\u003Cbr>No. The sole existence of a customer base in a implementing jurisdiction does not constitute a regular place of business for purposes of Section I(A)(4) of the CARF. |\n\n\n| SECTION II: REPORTING REQUIREMENTS |\n| --- |\n| 1. Reporting requirements with respect to Reportable Retail Payment Transactions |\n| What are the reporting requirements with respect to Reportable Retail Payment Transactions?\u003Cbr>Where a Reporting Crypto-Asset Service Provider transfers payments made in Relevant Crypto-Assets from a customer to the merchant for a value greater than USD 50 000 as an agent for the customer, the Reportable Crypto-Asset Service Provider should report such Transfer as a Reportable Retail Payment Transaction.\u003Cbr>If the Reporting Crypto-Asset Service Provider is acting as an agent of the merchant, the Transfer is reported as such and not as a Reportable Retail Payment Transaction. However, with respect to such Transfers, if the Reporting Crypto-Asset Service Provider is required to verify the identity of the merchant’s customer pursuant to domestic anti-money laundering rules, then the Reporting CryptoAsset Service Provider is required to also treat the customer of the merchant as the Crypto-Asset User and to report the transaction as a Reportable Retail Payment Transaction with respect to the customer.\u003Cbr>In terms of reporting requirements, aggregate information on Transfers that constitute Reporta","cbCairxETMkYMr6B","https://ap.wps.com/l/cbCairxETMkYMr6B","pdf",284355,8,"English","# New or updated FAQs\n## Section I: Obligations of Reporting Crypto-Asset Service Providers\n## Section II: Reporting Requirements","[{\"question\":\"If a reporting crypto-asset service provider has a branch as a regular place of business, should reporting and due diligence cover only branch transactions or all entity transactions?\",\"answer\":\"It should generally cover all relevant transactions effectuated by the entity, not only those effectuated by the branch, unless conditions apply (e.g., another branch in a CARF-implementing jurisdiction and applicable sections). In the first years of staggered implementation, an implementing jurisdiction may specify otherwise; absent such a specification, branch-only treatment may be allowed for relevant transactions effectuated by that branch.\"},{\"question\":\"Does the sole existence of a customer base in an implementing jurisdiction create a regular place of business under Section I(A)(4)?\",\"answer\":\"No. The document states that the sole existence of a customer base does not constitute a regular place of business for purposes of Section I(A)(4).\"},{\"question\":\"What reporting is required for transfers involving reportable retail payment transactions?\",\"answer\":\"Where the service provider transfers payments in relevant crypto-assets from a customer to a merchant above USD 50,000 as an agent for the customer, it should report the transfer as a reportable retail payment transaction. If acting as an agent for the merchant, it is reported as such; however, where identity verification of the merchant’s customer is required under domestic anti-money laundering rules, the customer must also be treated as the crypto-asset user and the transaction reported accordingly.\"}]","Crypto-Asset Reporting Framework - Frequently Asked Questions - updated FAQ | PDF"]