UAE · Crypto-Asset Reporting Framework
A fixed-fee review of whether your UAE crypto business is ready for CARF before the operational preparation deadline. Reviewed and signed off by experts who have worked for regulated entities.
Time left to complete operational preparations*
*Per the UAE MoF CARF Readiness Circular (Oct 2026), as summarised by PwC Middle East.
01 · What CARF means
CARF is the OECD standard for tax authorities to automatically exchange information on crypto-asset transactions. The UAE committed to start exchanges in 2028 for calendar year 2027.
Firms that may be Reporting Crypto-Asset Service Providers (RCASPs) must collect user self-certifications and tax numbers, track reportable transactions, and later file in the CARF XML schema.
Sources: UAE MoF CARF guidance (Sep 2025) · OECD CARF rules · PwC ME
Dates per the MoF circular as reported by PwC Middle East (Oct 2026).
02 · What the review covers
A
Whether your activities look like RCASP activity and which UAE nexus may apply, for your advisers to confirm.
B
Your current onboarding and transaction data against every CARF reportable field.
C
Self-certification, TIN capture and reasonableness checks for new and pre-existing users and controlling persons.
D
Relevant crypto-assets, relevant transactions and reportable users, through to CARF XML output.
E
A dated week-by-week plan with owners, built around your change windows.
F
A RED / AMBER / GREEN score per area and overall, ready for your board pack.
03 · How it works
Answer 21 structured questions on your licence, services, onboarding data, ledger and systems.
We map your answers against the CARF data fields and due-diligence steps and draft your gap report.
You receive a signed readiness report with a RAG score and a dated plan to 31 December 2026.
04 · Sample report
A full sample for a fictional VARA-licensed firm: scope, gap checklist, due-diligence steps, timeline and score.
Sample only. Fictional firm. Not a real review.
| Jurisdiction(s) of tax residence | RED |
| TIN(s) per residence jurisdiction | RED |
| Date and place of birth | AMBER |
| Exchanges between crypto-assets | AMBER |
| User name and address | GREEN |
| Overall score | AMBER |
05 · Who signs it
Reviewed and signed off by experts who have worked for regulated entities.
Hands-on experience running crypto operations inside a regulated bank and working with UAE virtual-asset regulators.
06 · Pricing
Per entity · one readiness review · no retainer
07 · Implementation
After your review, we can close the gaps with you. Our agents do the heavy build work; every deliverable is checked and signed off by experts who have worked for regulated entities. Your legal and tax advisers confirm scope and positions; we build the operations.
1
Self-certification forms and TIN capture for individuals, entities and controlling persons, with reasonableness checks.
2
Outreach templates, tracking and escalation steps to self-certify pre-existing users.
3
A field-level spec for your ledger to identify and aggregate reportable transactions and transfers.
4
Mapping from your data to the OECD CARF XML schema, a test file and validation against the schema, including nil returns.
5
Due-diligence, record-keeping and reporting procedures drafted for your advisers to review.
6
A short session and written guide for onboarding, operations and compliance teams.
One entity · all six modules · your $4,900 review fee is credited if you sign within 30 days of the review
Single modules from $1,500 · Ongoing support $750/month (3-month minimum)
A statement of work is agreed and signed before any payment.
08 · FAQ
The OECD Crypto-Asset Reporting Framework: a standard for tax authorities to automatically exchange information on crypto-asset transactions. The UAE committed to start exchanges in 2028 for calendar year 2027.
According to the UAE Ministry of Finance CARF Readiness Circular (October 2026, as summarised by PwC Middle East), potential RCASPs should complete operational preparations by 31 December 2026. New-user due diligence is targeted to start on 1 January 2027.
Under the OECD rules, an RCASP is any individual or entity that, as a business, provides a service effectuating exchange transactions for or on behalf of customers. The review flags whether your activities look like RCASP activity; your legal advisers confirm it.
The UAE registration deadline, retention period, penalties and UAE XML specifications had not been published at the time of writing. The report marks these as open.
No. The review is an operational readiness assessment. It does not replace advice from your legal and tax advisers.
Answers to 21 intake questions and access to the person who owns onboarding and transaction data. No system access is required.
09 · Request a review
Tell us who you are. We reply with the full intake questionnaire.
