CARF / DAC8 Crypto Asset Reporting

For Claude: How to Use This Skill

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Local-first reconciliation skill for OECD CARF and EU DAC8 reporting data.

When to Use

• reconcile exchange CARF XML against my tax software export
• validate DAC8 records for e-money and high-value NFT coverage
• detect multi-jurisdiction crypto reporting obligations
• combine 1099-DA and CARF records in one reconciliation workflow

What This Skill Provides

• CARF XML parser and DAC8 extension parser
• CASP CSV and user CSV normalization into a common transaction schema
• Matching engine with exact/fuzzy matching and configurable tolerances
• Transfer-specific reconciliation tracking
• Multi-jurisdiction detection with deadline notes
• Optional 1099-DA bridge mode and dual-report detection
• CPA escalation package generation for material or judgment-sensitive items
• Optional SerenDB persistence for audit trails (SERENDB_URL)

Setup

1. Copy .env.example to .env and set credentials.
2. Copy config.example.json to config.json.
3. Install dependencies:
   • pip install -r requirements.txt
4. Run reconciliation:
   • python scripts/agent.py run --config config.json --carf-report path/to/report.xml --user-records path/to/user.csv --accept-risk-disclaimer
5. Optional bridge mode:
   • add --bridge-1099da path/to/1099da.csv

Workflow Summary

1. Validate config and enforce first-run disclaimer acknowledgment.
2. Ensure SEREN_API_KEY exists (validate existing or auto-register).
3. Parse CARF/DAC8 and user records into a common schema.
4. Detect applicable jurisdictions and reporting deadlines.
5. Match, classify discrepancies, and detect escalation candidates.
6. Optionally persist data and reconciliation outputs to SerenDB.
7. Emit markdown + JSON reports under state/reports/.

Required Disclaimers

IMPORTANT DISCLAIMERS — READ BEFORE USING

1. NOT TAX OR LEGAL ADVICE: This skill is a reconciliation utility. It does not provide tax, legal, or accounting advice.
2. USER ACCOUNTABILITY: You are responsible for final tax filings and jurisdiction-specific compliance.
3. DATA QUALITY LIMITS: Input files can be incomplete or inconsistent. Matching results may require manual review.
4. LOCAL-FIRST PROCESSING: Files are processed locally on your machine. No transaction files are sent to SerenAI services.
5. CPA ESCALATION: Material discrepancies and judgment-sensitive items should be reviewed by a licensed CPA.
6. SOFTWARE PROVIDED AS-IS: No warranty is provided; validate outputs before filing.