# CARF in South Africa: the dates that matter | Arrel URL: https://arreltech.com/resources/blog/carf-south-africa-dates > Live from 1 March 2026, first return due 31 May 2027. The timeline and the records institutions should already be keeping. For African financial institutions. # CARF in South Africa: the dates that matter 22 October 2026 By Arrel Tax reporting ยท South Africa Live from 1 March 2026, first return due 31 May 2027. The timeline and the records institutions should already be keeping. The Crypto-Asset Reporting Framework (CARF) is the OECD's standard for the automatic exchange of tax information on crypto asset transactions between tax authorities. South Africa is among the first countries to apply it. For institutions that provide crypto asset services to clients, two dates matter now. ## The dates - **1 March 2026:** CARF applies in South Africa. From this date, reporting crypto asset service providers collect and keep the information the framework requires. - **31 May 2027:** the first return is due. In other words, the data for the first return is being gathered now. An institution that waits for the filing deadline to organise its records will be reconstructing a year of activity. ## What CARF asks for, in general terms Like the Common Reporting Standard for bank accounts, CARF is built on two kinds of information: - **who the client is:** identity details and tax residence, gathered through due diligence; - **what the client did:** transactions in relevant crypto assets, such as exchanges between crypto assets and fiat currency, exchanges between crypto assets, and certain transfers. The precise scope, definitions and reporting format are set by South Africa's legislation and the South African Revenue Service's requirements, which institutions should confirm with their tax advisers. ## What institutions should already be doing **Tie every transaction to a client record.** Reporting is far simpler when each movement is already linked to a verified client and their tax residence. **Keep one record per movement.** If execution, custody and screening sit in different systems, the reporting data has to be stitched together after the fact. A single record that shows the client, the asset, the amount, the venue and the time avoids that. **Plan the export.** Decide now who produces the return, from which data, and how it will be checked before filing. ## Where DAPL helps DAPL keeps one record for every movement: who requested it, who approved it, which checks ran and which provider handled it, whichever custodian or venue was used. Records can be exported for auditors, regulators and tax reporting. Read more about [audit and reporting on DAPL](https://arreltech.com/platform/dapl#audit-and-reporting), or [talk to Arrel](https://arreltech.com/company/contact-sales) about your reporting set-up. ## Questions When does CARF apply in South Africa? CARF applies in South Africa from 1 March 2026, and the first return is due on 31 May 2027. What does CARF reporting need? In general terms, client identity and tax residence, and the client's relevant crypto asset transactions. Institutions should confirm the exact scope with their tax advisers. Can DAPL help with CARF records? DAPL keeps one record per movement, with the client, asset, amount, provider and approvals, which can be exported for tax reporting. This article is general information for institutions, not legal or tax advice. Confirm your obligations with your advisers. Related [Compliance on DAPL](https://arreltech.com/platform/dapl#compliance) [Audit and reporting](https://arreltech.com/platform/dapl#audit-and-reporting) [Talk to Arrel](https://arreltech.com/company/contact-sales)