DAC8 · Skatteverket
CARF and DAC8 in Sweden
Sweden implements CARF through DAC8, with reporting to Skatteverket. The catch is the national format: Sweden expects its KU94 envelope, not just the OECD baseline, and a generic build that only emits CARF XML gets rejected at the tax office. Kryptos generates KU94 from the same reconciled data.
AT A GLANCE
Skatteverket
Authority
2027 (DAC8)
First reporting
EU DAC8
Regime
KU94 national envelope
Format
The national format is the trap
Sweden is the textbook case of a national envelope. A file that is valid CARF at the OECD level still fails at Skatteverket if it is not in the KU94 format the authority expects. This is exactly where a reporting tool that only produces the OECD baseline leaves you exposed.
One dataset, the right file
Kryptos generates the OECD baseline, the DAC8 variant, and the KU94 national envelope from one reconciled dataset, and validates each against the schema its authority accepts, so a Swedish filing does not bounce on a format mismatch.
ONE PLATFORM
How Kryptos handles it
The whole obligation runs on one data layer: ingest across every chain and venue, self-certification and TIN validation at onboarding, gains computed on the right basis, and the exact file the authority accepts, validated before it leaves the building.
FAQ
What CASP teams ask
What format does Sweden require for CARF reporting?
Sweden's Skatteverket expects its KU94 national envelope, layered on the CARF standard. A file that is valid at the OECD baseline can still be rejected if it is not in the KU94 format.
Who receives crypto reports in Sweden?
Skatteverket, the Swedish Tax Agency, receives DAC8 crypto-asset reports, which are exchanged with other EU member states and CARF partner jurisdictions.
GO DEEPER
The CARF and DAC8 playbook
READY FOR 2027
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