CARF
According to the Crypto-Asset Reporting Framework (CARF) Liechtenstein Reporting Crypto-Asset Service Providers submit reports in relation to transactions with crypto-assets to the Fiscal Authority which then forwards this information to the competent authority of the respective partner jurisdictions.
CARF reports have to be submitted to the Fiscal Authority for reporting periods as of 2026. Reports to the Fiscal Authority must be submitted by 30 June following the respective calendar year (initially 30 June 2027).
More information is available below. You can also obtain up-to-date information from the Newsletter of the Fiscal Authority.
More information
CARF reporting entities can register via the Liechtenstein International Data Exchange Service Portal (LIDES-Portal) and submit CARF reports to the Fiscal Authority.
User manual LIDES-Portal (German only)
In case of questions in relation to the LIDES portal please contact the Fiscal Authority (lides@llv.li).
The basic services «eID.li» and «eVertretung» are required to use the LIDES-Portal. You can find information on obtaining and using eID.li at eid.li. In case of questions in relation to eID.li please contact the Migration and Passport Office (info.apa@llv.li). You can find information regarding eVertretung and authorizations on the website of the Office of Justice (Link). In case of questions in relation to eID.li please contact the Office of Justice (evertretung.aju@llv.li).
CARF XML schema
XML supplementary specifications of the Fiscal Authority