Argentina commits to crypto tax-data exchange by September 2029

  • Argentina formally committed to implementing the OECD’s Crypto-Asset Reporting Framework.
  • September 2029 is Argentina’s deadline to begin automatic crypto-information exchanges.
  • Covered providers must collect user identities and transaction records for reporting.

Argentina has formally committed to implementing the OECD’s Crypto-Asset Reporting Framework (CARF) and starting automatic exchanges of crypto-asset tax information by September 2029. The country becomes the 77th jurisdiction to join the framework, which was developed with G20 countries to extend cross-border tax information sharing to digital assets. Argentina must first incorporate CARF into domestic law, establish reporting systems and arrange information exchanges with other tax authorities. Covered crypto-asset service providers, including centralized exchanges and brokers, will collect customer names, addresses, tax residences, taxpayer identification numbers and transaction data on purchases, sales and transfers. CARF does not create a new tax or determine whether a transaction is taxable; those questions remain governed by domestic law. Argentina’s tax authority, ARCA, will be able to receive standardized information about residents’ crypto transactions abroad and compare it with domestic filings. The commitment follows Argentina’s 2024 registration regime for virtual asset service providers and comes as the country’s crypto activity remains heavily concentrated in stablecoins. The first annual reporting period for Argentina has not yet been publicly identified.

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