CARF is a reporting framework for qualifying crypto service providers. It does not create a new crypto tax or replace your ordinary tax return.

When does CARF reporting happen?

  • Collection begins: 1 March 2026.
  • First reporting period ends: 28 February 2027.
  • First return due to SARS: 31 May 2027.
  • Initial international information exchange: September 2027.

What information is covered?

Reporting includes customer identification and prescribed aggregate transaction categories, such as purchases, disposals, swaps and transfers. Scope depends on the provider’s activities and South African nexus. Do not assume every country or exchange reports on an identical schedule.

Do I file a CARF return?

Individuals do not report directly under CARF. Keep preparing your income-tax return and transaction records. An exchange transfer is not automatically a taxable sale; record what actually happened.

What should I do next?

Download exchange records, reconcile wallet movements and check prior declarations. SARS has other information-gathering powers, so the first CARF deadline is not a reason to delay correcting an error. Use the record-readiness checklist to find documentation gaps.