Greece has ratified the CARF MCAA and the CRS MCAA addendum under Law No. 5273, introducing a framework for the automatic exchange of tax information on crypto-assets and expanded reporting and due diligence requirements.
Greece has ratified the Multilateral Competent Authority Agreement on Automatic Exchange of Information pursuant to the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA), following publication of Law No. 5273 in the Government Gazette on 30 January 2026.
The CARF MCAA establishes a standardised framework for the reporting of tax information on transactions in crypto-assets, enabling the automatic exchange of such information between tax authorities. The ratification aligns Greece with the international framework for improving tax transparency in the crypto-asset sector.
The law also covers the Addendum to the CRS MCAA, which reflects amendments to the Common Reporting Standard adopted in 2023. These amendments expand the scope of reportable information, including certain crypto-assets, and strengthen reporting obligations and due diligence procedures.
Law No. 5273 sets out both the ratification and the domestic implementation of the CARF MCAA. It designates the competent authority, regulates the communication of information, and includes provisions on the protection of personal data. The legislation further defines the obligations of Reporting Crypto-Asset Service Providers, reporting requirements, due diligence procedures, and relevant definitions.
The law enters into force upon its publication in the Government Gazette, in accordance with Article Nine.
