ElCont@dor escribió: ↑ Buenas. No se cuantos estan al tanto de esto, pero el 1ero de enero de 2026 va a entrar en vigencia la normativa DAC8 / CARF en Europa. En resumidas cuentas, amplia el espectro de cuentas reportables via CRS. Esto es algo que ya se sabia desde 2023 pero que oficialmente entra en vigencia en 2 meses.
Esto significa que posiblemente los saldos/movimientos de la TARJETA prepaga de cualquier banco del mundo puedan ser reportados automaticamente a AFIP, porque la tarjeta ahora si revelara informacion que antes no llegaba al pais
No es para que entren en panico, sino para que tengan herramientas para actuar en consecuencia.
Dejo aca parte de un 'analisis' hecho por chatGPT con las ultimas novedades.
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What Payoneer actually is (for tax-reporting purposes)
Payoneer is not a bank — it’s a regulated Electronic http://emoji.tapatalk-cdn.com/emoji857.png Institution (EMI) in the EU (for EU users) and a http://emoji.tapatalk-cdn.com/emoji857.png Services Business (MSB) in the U.S. It issues:
• Virtual collection accounts (in different currencies) through partner banks.
• Prepaid cards (usually via Payoneer Europe Ltd, regulated in Ireland since Brexit).
So, the funds you hold are technically electronic money, not a bank deposit.
That’s why for many years Payoneer accounts were outside CRS scope — CRS only applied to “financial accounts” held at reporting financial institutions, and e-money issuers were often exempt below certain thresholds.
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Why DAC8 / CARF changes this
The new DAC8 Directive (adopted 2023) amends CRS to explicitly cover e-money and certain digital accounts.
EU Member States, including Ireland, must transpose it by 31 December 2025, with effect from 1 January 2026.
That means:
From 2026 onward, Payoneer Europe (Irish entity) will have to identify tax residencies of its customers and report balances and transactions under the expanded CRS rules.
CARF (Crypto-Asset Reporting Framework) runs in parallel for crypto, but for Payoneer the DAC8 CRS expansion is the relevant piece.
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Impact on Argentina residents
Argentina is a CRS participating jurisdiction since 2017.
If Payoneer Ireland becomes a Reporting Financial Institution under CRS (DAC8), it must:
• Perform due diligence on account holders’ tax residencies.
• Report balances, payments, and account identifiers for any non-EU tax residents (including Argentinians).
• Ireland’s Revenue will automatically transmit that information to Argentina’s AFIP via the OECD CRS exchange network.
In other words, once DAC8 is in force (2026), Payoneer accounts/cards held through Ireland will likely become reportable to AFIP.
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Why it wasn’t reported before
Before DAC8, EMIs like Payoneer were often excluded or below thresholds in CRS (e-money ≤ USD 50 000 not reportable, depending on structure).
Also, Payoneer’s U.S. entities are outside CRS (the U.S. uses FATCA instead, not CRS).
Thus:
• If your Payoneer account was structured via a U.S. MSB, no CRS reporting.
• If via Payoneer Europe Ltd (Ireland), CRS didn’t apply to e-money accounts yet.
Lo mismo creo vale para otras plataformas de Pago como Deel, y Wise. El reporte creo viene por el lado de las tarjetas que si son emitidas en Singapure (como tienen la mayoria) empezaran a reportar esos datos. No se en si si Payoneer, Deel o Wise informan ay que no son CRS.