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Crypto Asset reporting framework (CARF) external BRS

Crypto Asset reporting framework (CARF) external BRS

16 February 2026 – Final External BRS V 1.5 for Crypto Asset Reporting Framework (CARF) for implementation effective 1 March 2026.

  • Under the CARF Reporting Crypto-Asset Service Providers (RCASPs) are required perform due diligence for the purpose of reporting crypto data to SARS.
  • The schema documentation covers:
    • CARF_SARS – specifies the SARS requirements
    • CARF_OECD – specifies the OECD standard requirements