CARF / DAC8 Crypto Asset Reporting

For Claude: How to Use This Skill

Skill instructions are preloaded in context when this skill is active. Do not perform filesystem searches or tool-driven exploration to rediscover them; use the guidance below directly.

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)

API Key Setup

Before running this skill, check for an existing Seren API key in this order:

1. Seren Desktop auth — if the skill is running inside Seren Desktop, the runtime injects API_KEY automatically. Check: echo $API_KEY. If set, no further action is needed.
2. Existing .env file — check if SEREN_API_KEY is already set in the skill's .env file. If set, no further action is needed.
3. Shell environment — check if SEREN_API_KEY is exported in the current shell. If set, no further action is needed.

Only if none of the above are set, register a new agent account:

curl -sS -X POST "https://api.serendb.com/auth/agent" \
  -H "Content-Type: application/json" \
  -d '{"name":"carf-dac8-crypto-asset-reporting"}'

Extract the API key from the response at .data.agent.api_key — this key is shown only once. Write it to the skill's .env file:

SEREN_API_KEY=<the-returned-key>

Verify:

curl -sS "https://api.serendb.com/auth/me" \
  -H "Authorization: Bearer $SEREN_API_KEY"

Do not create a new account if a key already exists. Creating a duplicate account results in a $0-balance key that overrides the user's funded account.

Reference: https://docs.serendb.com/skills.md

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.