DAC8 · Skatteverket
CARF and DAC8 reporting in Sweden
Sweden applies CARF through DAC8 and reports to Skatteverket. The thing to know is the file format. Sweden expects its own KU94 format, not just the OECD one, and a tool that only produces the OECD file gets rejected at the tax office. Kryptos builds KU94 from the same data, so your Swedish report goes through.
AT A GLANCE
Skatteverket
Authority
2027
First reporting
DAC8
Rules
KU94, national
Format
The format is the catch
Sweden is the clearest case of a national format. A file that is valid CARF at the OECD level still fails at Skatteverket if it is not in the KU94 format the authority wants. This is exactly where a tool that only produces the OECD file leaves you stuck.
One set of data, the right file
Kryptos builds the OECD file, the DAC8 version, and the KU94 national format from one set of data, and checks each against the schema its authority accepts. So a Swedish report does not get bounced for a format mismatch.
You report once for the EU
You register in one member state and report there for your EU-resident users, and that state exchanges the data with the others. A provider based in Sweden reports to Skatteverket, once, in the KU94 format.
The dates that matter
First reporting lands in 2027, covering data collected through 2026. Sweden applies the DAC8 penalties for late or wrong reports through national law, so clean onboarding data through the year is what keeps you clear.
ONE PLATFORM
How Kryptos handles it
It runs on one system. You send your own transaction and account data, Kryptos collects self-certifications and checks tax IDs at onboarding, works out gains on the right basis, and builds the exact file the authority accepts, checked against the schema before you submit.
FAQ
Common questions
What format does Sweden require for CARF reporting?
Sweden's Skatteverket expects its KU94 national format, on top of the CARF standard. A file that is valid at the OECD level can still be rejected if it is not in KU94.
Who receives crypto reports in Sweden?
Skatteverket, the Swedish Tax Agency. It receives DAC8 crypto-asset reports and exchanges them with other EU member states and CARF partners.
Does a generic CARF tool work for Sweden?
Only if it produces KU94. A tool that emits the OECD file alone meets the standard on paper but gets rejected by Skatteverket, so you need the national format too.
MORE ON CARF
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