MiCA record-keeping under Article 68: what your finance team owns
MiCA Article 68 makes CASPs keep transaction-level records for five to seven years. What that covers, how DAC8 raises the stakes, and where a subledger fits.
Aug 24, 20267 min
Sukesh Tedla is a serial entrepreneur who has been building in blockchain since 2017. He is the founder and CEO of Kryptos, a crypto financial data infrastructure company helping individual investors, enterprise finance teams and developers across 35+ countries.
Earlier, he was a founding team member of the Telos Blockchain Network, which reached a valuation of over $300 million at its peak, where he led liquidity and financial operations. He's also the Chairman of the Swedish Blockchain Association.
He began his career in technical and leadership roles at Ericsson and Volvo Cars, and holds a Master's in Telecommunications. His work is driven by one goal: bringing complex technology to the masses and building a more trustworthy digital world.
Articles and guides by Sukesh Tedla
CARF, DAC8 and 1099-DA for crypto brokers: one compliance stack
Brokers face a global layer (CARF/DAC8) and a US domestic layer (1099-DA and backup withholding). Here's how to meet both from one data layer.
Aug 11, 20268 min
Advising CASPs on CARF and DAC8: a readiness guide for firms
Advising a CASP toward CARF and DAC8 readiness? The assessment framework, the common gaps, and how to hand clients a working pipeline, not a slide deck.
Aug 11, 20267 min
CARF and DAC8 for crypto custodians: compliance without a build
Custodial providers are in scope as reporting CASPs. Here's the due-diligence and reporting obligation for a custodian, including the transfer edge cases.
Aug 11, 20267 min
How crypto exchanges meet CARF and DAC8 without building it in-house
Exchanges have users across dozens of jurisdictions. Here's the CARF and DAC8 obligation for a centralised venue, and why buying beats building it.
Aug 11, 20268 min
Self-certification and TIN validation: the CARF onboarding workflow
CARF due diligence starts at signup. A full walkthrough of self-certification, the reasonableness test, TIN validation, controlling persons, and cure periods.
Aug 11, 202610 min
CARF deadlines and penalties, jurisdiction by jurisdiction
Collection is already live and first filings land in 2027. A guide to the deadline picture by country, why penalties differ, and what actually triggers them.
Aug 11, 20269 min
The CARF XML schema, section by section
A complete walkthrough of the CARF XML report: the message header, the reporting CASP block, each user record, and how transactions are aggregated.
Aug 11, 202611 min
US 1099-DA backup withholding: the 24% rule crypto brokers face
1099-DA is not only a reporting form. Miss a valid TIN and US brokers can owe 24% backup withholding. How the two obligations connect, and how to avoid it.
Aug 11, 20268 min
Correcting a CARF filing: amendments, deletions, and the identifiers behind them
Fixing a CARF report is not refiling it. A guide to MessageTypeIndic, DocTypeIndic, DocRefId and CorrDocRefId, and how corrections and deletions work.
Aug 11, 20269 min
Crypto tax withholding for Austrian CASPs: automating the 27.5% KESt
Austrian providers must withhold 27.5% KESt on crypto gains at source. A guide to what triggers it, the moving-average basis, Endbesteuerung and remittance.
Aug 11, 202610 min
Endbesteuerung vs self-reporting: what KESt withholding means for your users
Withhold KESt at source and your users' crypto tax is final, no return needed. Use a foreign provider and they self-declare. Here's why the difference matters.
Aug 11, 20265 min
Reviewed by Sukesh Tedla
315 articles fact-checked before publication. A recent selection.
Kryptos 2.0: built for AI agents, payment institutions, and billions of transactions
Kryptos 2.0 is a full platform rebuild for the AI-agent era of finance and institutional scale: organizations and workspaces, roles, lock periods, audit history, reconciliation, and a documented API and MCP.
Aug 27, 20268 min
Kryptos 2.0: we rebuilt the engine behind your crypto taxes
Kryptos 2.0 rebuilds the platform for every investor: faster corrections, room for millions of transactions, live sync, easier reconciliation, and API and MCP access.
Aug 27, 20263 min
Are stablecoins cash equivalents? What FASB's 2026 proposal actually says
FASB's August 2026 proposal on digital assets and cash equivalents, explained. What it changes, the three criteria that matter, and the November 19 comment deadline.
Aug 27, 20267 min
DAC8 in Ireland: the crypto reporting rules platforms must follow now
Ireland's DAC8 and CARF crypto reporting rules explained: who counts as an RCASP, registration and self-certification deadlines, what gets reported, and the penalties.
Aug 27, 20267 min
Australia's CARF commitment: what 2027 data sharing means for your offshore holdings
Australia is implementing the OECD Crypto-Asset Reporting Framework. What CARF means for offshore exchange holdings, when reporting starts, and how to prepare.
Aug 27, 20266 min
Liquid staking and restaking under ATO rules: the gray area nobody's resolved
The ATO taxes ordinary staking as income, but has no specific ruling on liquid staking or restaking tokens like stETH and eETH. What is settled, and what isn't.
Aug 27, 20266 min