Commission Implementing Regulation (EU) 2025/2263 of 12 November 2025 amending Implementing Regulation (EU) 2015/2378 as regards the standard forms and computerised formats for the mandatory automatic exchange of information on reportable crypto-assets, the communication of the yearly assessment and the list of statistical data to be provided by Member States under Council Directive 2011/16/EU

UNITED ARAB EMIRATES

UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

UNITED STATES

UNITED STATES MINOR OUTLYING ISLANDS

URUGUAY

UZBEKISTAN

VANUATU

VENEZUELA, BOLIVARIAN REPUBLIC OF

VIET NAM

VIRGIN ISLANDS, BRITISH

VIRGIN ISLANDS, U.S.

WALLIS AND FUTUNA

WESTERN SAHARA

YEMEN

ZAMBIA

ZIMBABWE

KOSOVO

<!-- ISO 4217 alpha 3 Currency Code

The following disclaimer refers to all uses of the ISO currency code list in the CARF schema: For practical reasons, the list is based on the ISO 4217 Alpha 3 currency list which is currently used by banks and other financial institutions, and hence by tax administrations. The use of this list does not imply the expression by the OECD of any opinion whatsoever concerning the legal status of the territories listed. Its content is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

-->

The appropriate currency code from the ISO 4217 three-byte alpha version for the currency in which a monetary amount is expressed.

UAE Dirham: UNITED ARAB EMIRATES

Afghani: AFGHANISTAN

Lek: ALBANIA

Armenian Dram: ARMENIA

Netherlands Antillean Guilder: CURACAO; SINT MAARTEN (DUTCH PART)

Kwanza: ANGOLA

Argentine Peso: ARGENTINA

Australian Dollar: AUSTRALIA; CHRISTMAS ISLAND; COCOS (KEELING) ISLANDS; HEARD ISLAND AND McDONALD ISLANDS; KIRIBATI; NAURU; NORFOLK ISLAND; TUVALU

Aruban Florin: ARUBA

Azerbaijan Manat: AZERBAIJAN

Convertible Mark: BOSNIA AND HERZEGOVINA

Barbados Dollar: BARBADOS

Taka: BANGLADESH

Bulgarian Lev: BULGARIA

Bahraini Dinar: BAHRAIN

Burundi Franc: BURUNDI

Bermudian Dollar: BERMUDA

Brunei Dollar: BRUNEI DARUSSALAM

Boliviano: BOLIVIA, PLURINATIONAL STATE OF

Mvdol: BOLIVIA, PLURINATIONAL STATE OF

Brazilian Real: BRAZIL

Bahamian Dollar: BAHAMAS

Ngultrum: BHUTAN

Pula: BOTSWANA

Belarusian Ruble: BELARUS

Historic use: Belarussian Ruble: BELARUS

Belize Dollar: BELIZE

Canadian Dollar: CANADA

Congolese Franc: CONGO, THE DEMOCRATIC REPUBLIC OF

WIR Euro: SWITZERLAND

Swiss Franc: LIECHTENSTEIN; SWITZERLAND

WIR Franc: SWITZERLAND

Unidad de Fomento: CHILE

Chilean Peso: CHILE

Yuan Renminbi: CHINA

Colombian Peso: COLOMBIA

Unidad de Valor Real: COLOMBIA

Costa Rican Colon: COSTA RICA

Peso Convertible: CUBA

Cuban Peso: CUBA

Cabo Verde Escudo: CABO VERDE

Czech Koruna: CZECHIA

Djibouti Franc: DJIBOUTI

Danish Krone: DENMARK; FAROE ISLANDS; GREENLAND

Dominican Peso: DOMINICAN REPUBLIC

Algerian Dinar: ALGERIA

Egyptian Pound: EGYPT

Nakfa: ERITREA

Ethiopian Birr: ETHIOPIA

Euro: ALAND ISLANDS; ANDORRA; AUSTRIA; BELGIUM; CYPRUS; ESTONIA; EUROPEAN UNION; FINLAND; FRANCE; FRENCH GUIANA; FRENCH SOUTHERN TERRITORIES; GERMANY; GREECE; GUADELOUPE; HOLY SEE (VATICAN CITY STATE); IRELAND; ITALY; LATVIA; LITHUANIA; LUXEMBOURG; MALTA; MARTINIQUE; MAYOTTE; MONACO; MONTENEGRO; NETHERLANDS; PORTUGAL; REUNION; SAINT BARTHELEMY; SAINT MARTIN (FRENCH PART); SAINT PIERRE AND MIQUELON; SAN MARINO; SLOVAKIA; SLOVENIA; SPAIN; Vatican City State (HOLY SEE)

Fiji Dollar: FIJI

Falkland Islands Pound: FALKLAND ISLANDS (MALVINAS)

Pound Sterling: GUERNSEY; ISLE OF MAN; JERSEY; UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND

Lari: GEORGIA

Ghana Cedi: GHANA

Gibraltar Pound: GIBRALTAR

Dalasi: GAMBIA

Guinean Franc: GUINEA

Quetzal: GUATEMALA

Guyana Dollar: GUYANA

Hong Kong Dollar: HONG KONG

Lempira: HONDURAS

Kuna: CROATIA

Gourde: HAITI

Forint: HUNGARY

Rupiah: INDONESIA

New Israeli Sheqel: ISRAEL

Indian Rupee: BHUTAN; INDIA

Iraqi Dinar: IRAQ

Iranian Rial: IRAN, ISLAMIC REPUBLIC OF

Iceland Krona: ICELAND

Jamaican Dollar: JAMAICA

Jordanian Dinar: JORDAN

Yen: JAPAN

Kenyan Shilling: KENYA

Som: KYRGYZSTAN

Riel: CAMBODIA

Comorian Franc : COMOROS

North Korean Won: KOREA, DEMOCRATIC PEOPLE’S REPUBLIC OF

Won: KOREA, REPUBLIC OF

Kuwaiti Dinar: KUWAIT

Cayman Islands Dollar: CAYMAN ISLANDS

Tenge: KAZAKHSTAN

Lao Kip: LAO PEOPLE’S DEMOCRATIC REPUBLIC

Lebanese Pound: LEBANON

Sri Lanka Rupee: SRI LANKA

Liberian Dollar: LIBERIA

Loti: LESOTHO

Historic use: Lithuanian Litas: LITHUANIA

Historic use: Latvian Lats: LATVIA

Libyan Dinar: LIBYA

Moroccan Dirham: MOROCCO; WESTERN SAHARA

Moldovan Leu: MOLDOVA, REPUBLIC OF

Malagasy Ariary: MADAGASCAR

Denar: MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF

Kyat: MYANMAR

Tugrik: MONGOLIA

Pataca: MACAO

Historic use: Ouguiya: MAURITANIA

Ouguiya: MAURITANIA

Mauritius Rupee: MAURITIUS

Rufiyaa: MALDIVES

Malawi Kwacha: MALAWI

Mexican Peso: MEXICO

Mexican Unidad de Inversion (UDI): MEXICO

Malaysian Ringgit: MALAYSIA

Mozambique Metical: MOZAMBIQUE

Namibia Dollar: NAMIBIA

Naira: NIGERIA

Cordoba Oro: NICARAGUA

Norwegian Krone: BOUVET ISLAND; NORWAY; SVALBARD AND JAN MAYEN

Nepalese Rupee: NEPAL

New Zealand Dollar: COOK ISLANDS; NEW ZEALAND; NIUE; PITCAIRN; TOKELAU

Rial Omani: OMAN

Balboa: PANAMA

Sol: PERU

Kina: PAPUA NEW GUINEA

Philippine Peso: PHILIPPINES

Pakistan Rupee: PAKISTAN

Zloty: POLAND

Guarani: PARAGUAY

Qatari Rial: QATAR

Romanian Leu: ROMANIA

Serbian Dinar: SERBIA

Russian Ruble: RUSSIAN FEDERATION

Rwanda Franc: RWANDA

Saudi Riyal: SAUDI ARABIA

Solomon Islands Dollar: SOLOMON ISLANDS

Seychelles Rupee: SEYCHELLES

Sudanese Pound: SUDAN

Swedish Krona: SWEDEN

Singapore Dollar: SINGAPORE

Saint Helena Pound: SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA

Leone: SIERRA LEONE

Somali Shilling: SOMALIA

Surinam Dollar: SURINAME

South Sudanese Pound: SOUTH SUDAN

Historic use: Dobra: SAO TOME AND PRINCIPE

Dobra: SAO TOME AND PRINCIPE

El Salvador Colon: EL SALVADOR

Syrian Pound: SYRIAN ARAB REPUBLIC

Lilangeni: ESWATINI

Baht: THAILAND

Somoni: TAJIKISTAN

Turkmenistan New Manat: TURKMENISTAN

Tunisian Dinar: TUNISIA

Pa’anga: TONGA

Turkish Lira: TURKEY

Trinidad and Tobago Dollar: TRINIDAD AND TOBAGO

New Taiwan Dollar: TAIWAN, PROVINCE OF CHINA

Tanzanian Shilling: TANZANIA, UNITED REPUBLIC OF

Hryvnia: UKRAINE

Uganda Shilling: UGANDA

US Dollar: AMERICAN SAMOA; BONAIRE; SINT EUSTATIUS AND SABA; BRITISH INDIAN OCEAN TERRITORY; ECUADOR; EL SALVADOR; GUAM; HAITI; MARSHALL ISLANDS; MICRONESIA, FEDERATED STATES OF; NORTHERN MARIANA ISLANDS; PALAU; PANAMA; PUERTO RICO; TIMOR-LESTE; TURKS AND CAICOS ISLANDS; UNITED STATES; UNITED STATES MINOR OUTLYING ISLANDS; VIRGIN ISLANDS (BRITISH); VIRGIN ISLANDS (US)

US Dollar (Next day): UNITED STATES

Historic use: US Dollar (Same day): UNITED STATES

Uruguay Peso en Unidades Indexadas (UI): URUGUAY

Peso Uruguayo: URUGUAY

Unidad Previsional: URUGUAY

Uzbekistan Sum: UZBEKISTAN

Historic use: Bolivar: VENEZUELA, BOLIVARIAN REPUBLIC OF

Bolívar Soberano: VENEZUELA, BOLIVARIAN REPUBLIC OF

Dong: VIET NAM

Vatu: VANUATU

Tala: SAMOA

CFA Franc BEAC: CAMEROON; CENTRAL AFRICAN REPUBLIC; CHAD; CONGO; EQUATORIAL GUINEA; GABON

Silver: ZZ11_Silver

Gold: ZZ08_Gold

Bond Markets Unit European Composite Unit (EURCO): ZZ01_Bond Markets Unit European_EURCO

Bond Markets Unit European Monetary Unit (E.M.U.-6): ZZ02_Bond Markets Unit European_EMU-6

Bond Markets Unit European Unit of Account 9 (E.U.A.-9): ZZ03_Bond Markets Unit European_EUA-9

Bond Markets Unit European Unit of Account 17 (E.U.A.-17): ZZ04_Bond Markets Unit European_EUA-17

East Caribbean Dollar: ANGUILLA; ANTIGUA AND BARBUDA; DOMINICA; GRENADA; MONTSERRAT; SAINT KITTS AND NEVIS; SAINT LUCIA; SAINT VINCENT AND THE GRENADINES

SDR (Special Drawing Right): INTERNATIONAL MONETARY FUND (IMF)

Historic use: UIC-Franc: ZZ05_UIC-Franc

CFA Franc BCEAO: BENIN; BURKINA FASO; COTE D'IVOIRE; GUINEA-BISSAU; MALI; NIGER; SENEGAL; TOGO

Palladium: ZZ09_Palladium

CFP Franc: FRENCH POLYNESIA; NEW CALEDONIA; WALLIS AND FUTUNA

Platinum: ZZ10_Platinum

Sucre: SISTEMA UNITARIO DE COMPENSACION REGIONAL DE PAGOS "SUCRE"

ADB Unit of Account: MEMBER COUNTRIES OF THE AFRICAN DEVELOPMENT BANK GROUP

The codes assigned for transactions where no currency is involved: ZZ07_No_Currency

Yemeni Rial: YEMEN

Rand: LESOTHO; NAMIBIA; SOUTH AFRICA

Zambian Kwacha: ZAMBIA

Zimbabwe Dollar: ZIMBABWE

<!-- Language codes - ISO 639 - Part 1 (ISO 639-1:2002)

The following disclaimer refers to all uses of the ISO language code list in the CBC schema: For practical reasons, the list is based on the ISO 639-1 language list which is currently used by banks and other financial institutions, and hence by tax administrations. The use of this list does not imply the expression by the OECD of any opinion whatsoever concerning the legal status of the territories listed. Its content is without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.

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ISO 639 - Part 1 Language codes

Afar

Abkhazian

Afrikaans

Akan

Albanian

Amharic

Arabic

Aragonese

Armenian

Assamese

Avaric

Avestan

Aymara

Azerbaijani

Bashkir

Bambara

Basque

Belarusian

Bengali

Bihari languages

Bislama

Bosnian

Breton

Bulgarian

Burmese

Catalan; Valencian

Chamorro

Chechen

Chinese

Church Slavic; Old Slavonic; Church Slavonic; Old Bulgarian; Old Church Slavonic

Chuvash

Cornish

Corsican

Cree

Czech

Danish

Divehi; Dhivehi; Maldivian

Dutch; Flemish

Dzongkha

English

Esperanto

Estonian

Ewe

Faroese

Fijian

Finnish

French

Western Frisian

Fulah

Georgian

German

Gaelic; Scottish Gaelic

Irish

Galician

Manx

Greek

Guarani

Gujarati

Haitian; Haitian Creole

Hausa

Hebrew

Herero

Hindi

Hiri Motu

Croatian

Hungarian

Igbo

Icelandic

Ido

Sichuan Yi; Nuosu

Inuktitut

Interlingue; Occidental

Interlingua (International Auxiliary Language Association)

Indonesian

Inupiaq

Italian

Javanese

Japanese

Kalaallisut; Greenlandic

Kannada

Kashmiri

Kanuri

Kazakh

Central Khmer

Kikuyu; Gikuyu

Kinyarwanda

Kirghiz; Kyrgyz

Komi

Kongo

Korean

Kuanyama; Kwanyama

Kurdish

Lao

Latin

Latvian

Limburgan; Limburger; Limburgish

Lingala

Lithuanian

Luxembourgish; Letzeburgesch

Luba-Katanga

Ganda

Macedonian

Marshallese

Malayalam

Maori

Marathi

Malay

Malagasy

Maltese

Mongolian

Nauru

Navajo; Navaho

Ndebele, South; South Ndebele

Ndebele, North; North Ndebele

Ndonga

Nepali

Norwegian Nynorsk; Nynorsk, Norwegian

Bokmål, Norwegian; Norwegian Bokmål

Norwegian

Chichewa; Chewa; Nyanja

Occitan; Provençal

Ojibwa

Oriya

Oromo

Ossetian; Ossetic

Panjabi; Punjabi

Persian

Pali

Polish

Portuguese

Pushto; Pashto

Quechua

Romansh

Romanian; Moldavian; Moldovan

Rundi

Russian

Sango

Sanskrit

Sinhala; Sinhalese

Slovak

Slovenian

Northern Sami

Samoan

Shona

Sindhi

Somali

Sotho, Southern

Spanish; Castilian

Sardinian

Serbian

Swati

Sundanese

Swahili

Swedish

Tahitian

Tamil

Tatar

Telugu

Tajik

Tagalog

Thai

Tibetan

Tigrinya

Tonga (Tonga Islands)

Tswana

Tsonga

Turkmen

Turkish

Twi

Uighur; Uyghur

Ukrainian

Urdu

Uzbek

Venda

Vietnamese

Volapük

Welsh

Walloon

Wolof

Xhosa

Yiddish

Yoruba

Zhuang; Chuang

Zulu

List of the MS code.

OECD CARF TYPES

http://www.w3.org/2001/XMLSchema" targetNamespace="urn:oecd:ties:carfstf:v5" elementFormDefault="qualified" attributeFormDefault="unqualified" version="5.0">

Defines a string with minimum length 0 and maximum length of 200.

Defines a string with minimum length 1 and maximum length of 10

Defines a string with minimum length 1 and maximum length of 170

Defines a string with minimum length 1 and maximum length of 200

Defines a string with minimum length 1 and maximum length of 400

Defines a string with minimum length 1 and maximum length of 4000

This element specifies the type of data being submitted.

Resend Data

New Data

Corrected Data

Deletion of Data

Resend Test Data

New Test Data

Corrected Test Data

Deletion of Test Data

It is possible for stf documents to contain several names for the same party. This is a qualifier to indicate the type of a particular name. Such types include nicknames ('nick'), names under which a party does business ('dba' a short name for the entity, or a name that is used for public acquaintance instead of the official business name) etc.

SMFAliasOrOther

indiv (individual)

alias (alias)

nick (nickname)

aka (also known as)

dba (doing business as)

legal (legal name)

atbirth (name at birth)

This is a datatype for an attribute to an address. It serves to indicate the legal character of that address (residential, business etc.)

residentialOrBusiness

residential

business

registeredOffice

unspecified

Document specification: Data identifying and describing the document, where 'document' here means the part of a message that is to transmit the data about a single block of carf information.

Sender's unique identifier of this document

Reference id of the message of the document referred to if this is a correction

Reference id of the document referred to if this is correction

’

[^ntr1-L_202502263EN.000602-E0001]: However, only the elements and attributes actually applicable in a given case further to the performance of the due diligence and reporting rules included in Sections II and III of Annex VI to Directive 2011/16/EU need to appear in the computerised format used in that case.

ANNEX IV

‘ANNEX XIX

Form referred to in Article 2g(1) and (2)

The form to be used for the communication of information on a Crypto-Asset Operator that is a Reporting Crypto-Asset Service Provider as defined in Section IV, subparagraph B(3), of Annex VI to Directive 2011/16/EU contains, in addition to the components listed in Section V, subparagraph F(2), of Annex VI to Directive 2011/16/EU, the following fields:

• — Member State of single registration in accordance with Article 8ad(7) of Directive 2011/16/EU;

The format of the individual identification number referred to in Article 2g(3)

The individual identification number consists of a 10-digit format, structured as CCXXXXXXXX, where 'CC' represents the ISO Country Code of the Member State where the identification number is issued and 'XXXXXXXX' is a unique sequence of alphanumeric characters, generated and assigned to the Crypto-Asset Operator either by the Member State or by the Crypto Asset Operator register. The individual identification number is allocated by the Crypto-Asset Operator register when not assigned by the Member State.

Retention period for certain information deleted or removed from the Crypto-Asset Operator register referred to in Article 2g (4)

Where the registration of a Crypto-Asset Operator that is a Reporting Crypto-Asset Service Provider as defined in Section IV, subparagraph B(3), of Annex VI to Directive 2011/16/EU, is revoked in accordance with Section V, subparagraph F(7), of Annex VI to Directive 2011/16/EU, the Member State of single registration shall delete the Crypto-Asset Operator from the Crypto-Asset Operator register. The Crypto-Asset Operator register shall retain the deleted information for no longer than 12 months from the date of deletion.

Change of the Member State of single registration in the Crypto-Asset Operator register referred to in Article 2g(5)

If the change in the information pursuant to Section V, subparagraph F(3), of Annex VI to Directive 2011/16/EU involves the change of the Member State of single registration, the current Member State of single registration triggers a transfer of the information of the registered Reporting Crypto-Asset Service Provider to the new Member State of single registration. The new Member State of single registration becomes the Member State of single registration where the information under Directive 2011/16/EU is to be reported. This Member State shall be the new point of contact for the Reporting Crypto-Asset Service provider for updating any information in accordance with Section V, subparagraph F(3), of Annex VI to Directive 2011/16/EU and this Regulation.

The individual identification number allocated to the Reporting Crypto-Asset Service Provider at its first single registration remains the same throughout the process.

This process shall not relieve the Reporting Crypto-Asset Service Provider from following domestic registration requirements in the new Member State of single registration.

’

ELI: http://data.europa.eu/eli/reg_impl/2025/2263/oj

ISSN 1977-0677 (electronic edition)