Crypto-asset CARF and DAC8 declaration forms enacted

The Finance Ministry regulation prescribing declaration forms under the Maksualase teabevahetuse seadus (adopted 19 May 2015 No 16) now lists six new crypto-asset forms as § 1 items 17-22Riigiteataja. Item 17 is the CARF XSD message-general-data form for collecting crypto-asset tax information exchanged under Article 6 of the Convention on Mutual Administrative Assistance in Tax MattersRiigiteataja, with annexes 18 and 19 carrying the OECD common-type classification and the country-and-currency codes. Item 20 is the DAC8 XSD message-general-data form for collecting crypto-asset tax information exchanged with EU Member StatesRiigiteataja, with annexes 21 and 22 carrying the same two classifications. This mirrors the existing structure for financial accounts, where FATCA, CRS and DAC2 each have a message form plus classification and code annexes.

The filing duty follows the forms. § 2(1) now requires the declarations in § 1 items 1-14 and 17-22 to be filed with Maksu- ja Tolliamet electronically in XML format through its e-service environmentRiigiteataja; the same amendment rewords the channel from the old "e-maksuamet/e-toll" service environment to the e-teenuse keskkond, including for the nil report under § 2(2) where there is nothing to declareRiigiteataja. Notably the country-by-country report (item 15) and the reportable-arrangement dataset (item 16) remain outside the § 2(1) electronic-filing listRiigiteataja, as before. The nil-report path matters in practice: a provider with no declarable crypto-asset information for the period still has an affirmative electronic notification to make rather than simply staying silentRiigiteataja.

This is the forms layer of a rollout already announced for crypto-asset reporting: the new forms give reporting crypto-asset service providers the actual schemas — CARF XSD for Convention exchange, DAC8 XSD for intra-EU exchange — for filing their data. Until these forms existed, the reporting duty had no prescribed technical format in the Estonian regulation; now the format and the filing channel are fixed together, so providers and their software vendors can build the XML submissions against the published XSD message structures and the classification annexes rather than waiting for further technical guidance.

Legal basis: Finance Minister Regulation of 19 May 2015 No 16, § 1 items 17-22 and § 2, made under § 82(5) and § 18(3) of the Maksualase teabevahetuse seadus.