Is There a Crypto IFU in France?

This article exists to correct one widespread assumption. Securities investors in France receive an IFU (Imprimé Fiscal Unique), a pre-filled fiscal statement, from their bank or broker, and crypto holders often expect the same thing for their exchange accounts. There is no formal crypto IFU. The piece states that reality plainly, sets out what a French PSAN must actually provide, and explains why the filing burden stays with the taxpayer. It pairs with the 2086 walkthrough and the 150 VH bis calculation; the France crypto tax guide frames the regime.

The short version

• There is no formal crypto IFU, and no equivalent of the securities IFU (model 2561) for crypto.
• French PSAN/CASP must provide client information for Form 2086, notably the weighted-average acquisition price per asset, an IFU-like duty rather than a pre-filled form.
• Foreign platforms have no French IFU obligation, so expect nothing French-formatted from them.
• You carry the computation: reconstruct the history, apply the 150 VH bis method and the €305 test, file the 2086 and the 3916-bis.
• DAC8 is not a taxpayer IFU: it gives the DGFiP data, not you a pre-filled return.

The reality: no crypto IFU

For securities, a French bank or broker issues an IFU (the model 2561 family): a pre-computed statement of gains/income you largely transcribe onto your return. Crypto holders reasonably expect the same — and it does not exist. There is no standard, official Imprimé Fiscal Unique dedicated to crypto-assets.

This is the single fact this article exists to establish, because the inverse assumption ("my exchange will send me an IFU") leads to missed and late filings. It will not. Stating otherwise would be a fabrication — there is no crypto IFU.

What French PSAN must actually provide

French PSAN/CASP do have a client-information obligation that is IFU-like in spirit: they must provide the elements needed to establish your declaration — in particular the weighted-average acquisition price (prix moyen pondéré d'acquisition) per asset type, and the transaction data — to support the article 150 VH bis computation on Form 2086.

The distinction that matters:

It is an input, not an output. The 150 VH bis method, the €305 test, and the 2086 itself are still yours to produce.

Foreign platforms: nothing French-formatted

Foreign establishments are not subject to the French IFU/client-information obligation. A non-French exchange will generally not provide French-format tax figures. This is exactly why:

• The filing burden falls on you (no pre-filled help).
• The Form 3916-bis foreign-account declaration exists and is mandatory regardless (see Cerfa 3916-bis).

Expecting a foreign-exchange statement to substitute for a French 2086 computation is the practical version of the "there's an IFU" error.

Who is responsible for the figures: you

The absence of a pre-filled crypto IFU has one clear consequence: the taxpayer carries the computation responsibility. Reconstruct the full history, apply the 150 VH bis portfolio method, apply the all-or-nothing €305 test, file Form 2086 and a 3916-bis per foreign account. Where a French PSAN provides data, treat it as an input to verify, not a final figure to trust blindly — reconcile it against your own records.

DAC8 is not a taxpayer convenience IFU

A common follow-on assumption: "DAC8 from 2026 will effectively be the crypto IFU." It is not — and the asymmetry is the point. DAC8 sends CASP data to the DGFiP (see DAC8 impact on individuals). It improves the administration's visibility and gives it a cross-check against your filing. It does not deliver you a pre-filled French return. You still compute and file; the DGFiP simply now has the data to check you against.

Practical guidance

1. Do not wait for an IFU — none arrives for crypto. Start reconstruction early (before the filing window).
2. Use PSAN-provided data as a verified input, not a final figure.
3. Expect nothing French-formatted from foreign platforms — and file the 3916-bis anyway.
4. You own the 150 VH bis computation, the €305 test, and the 2086.
5. Reconcile against DAC8-reported data — it is the DGFiP's cross-check, not your IFU.

Where a tool fills the IFU gap

Because there is no crypto IFU, a tool is how most filers get an IFU-equivalent. Waltio (built for the French market) and Koinly reconstruct history and produce 2086-ready figures, effectively the pre-filled statement the French system does not provide for crypto. Confirm the tool uses the 150 VH bis method and the 2026 PFU at 31.4%, and treat PSAN data as a reconciliation input.

Where Wag3s fits

Wag3s Folio produces the 2086-ready computation (150 VH bis, the €305 test, the 2026 PFU at 31.4%) that stands in for the absent crypto IFU, ingesting and reconciling PSAN-provided data and DAC8-reported activity rather than waiting on a pre-filled form that does not exist. It does the arithmetic and the reconciliation; the occasional-versus-professional characterisation and a final review are meant to be confirmed with a qualified French expert-comptable, not handed off to the tool. See the Folio product page.

Further reading

• France Crypto Tax Guide 2026
• Cerfa 2086 Explained
• Declare Crypto Without an Accountant (France)
• Cerfa 3916-bis — Foreign Crypto Accounts
• France Crypto Tax Filing Deadlines 2026
• DAC8 Impact on Individuals

The weighted-average acquisition price: why it matters and where it breaks down

The central calculation in the French Form 2086 is the prix de cession imposable under the article 150 VH bis portfolio method. The formula is:

Taxable gain = Proceeds × (1 − Acquisition value of total portfolio / Market value of total portfolio at time of sale)

This means the gain on any single sale depends on the aggregate portfolio — the total acquisition value and total market value of all crypto assets at the moment of sale, not just the asset being sold. It is a portfolio-level method, not a per-asset method.

The weighted-average acquisition price per asset (which French PSANs must provide) feeds into the numerator of this calculation: it is the input to the total acquisition value of the portfolio. If any asset in the portfolio has an incorrect or missing acquisition price, the entire calculation is distorted — not just the gain on that asset.

Where this breaks down in practice:

Multi-exchange history. A taxpayer who moved assets between a French PSAN, a foreign exchange, and a self-custody wallet has acquisition prices that originate from three different sources. The French PSAN only knows about activity on its own platform. The taxpayer must reconstruct the full history to arrive at a correct portfolio acquisition value. Using only the PSAN-provided figure without reconciling the full history produces a systematically incorrect calculation.

DeFi interactions. When a taxpayer provides liquidity on Uniswap and receives LP tokens, the acquisition value of those LP tokens — and the value of the original assets deposited — needs to be tracked correctly through the swap. Most PSAN statements do not cover self-custody DeFi interactions at all. The taxpayer is entirely responsible for reconstructing the acquisition value of DeFi-generated positions.

The €305 threshold. The article 150 VH bis exemption applies only to disposals below €305 in total proceeds for the year. This is an all-or-nothing threshold: if you exceed €305 in total crypto proceeds in a year, you owe tax on all gains, not just those from sales above €305. Taxpayers who believe they are below the threshold and stop tracking at that point face the risk of a single additional small sale pushing them over it without any records to support the 2086 computation.

Sources

• impots.gouv.fr — Comment déclarer les plus ou moins-values sur cessions d'actifs numériques: the taxpayer-side computation and declaration the IFU does not pre-fill.
• impots.gouv.fr — Modalités de déclaration des comptes d'actifs numériques détenus à l'étranger: the 3916-bis obligation foreign platforms do not service.
• Légifrance — Article 150 VH bis CGI: the method the taxpayer must apply on Form 2086.
• French IFU regime (model 2561) applies to securities and financial accounts at French institutions — there is no equivalent dedicated crypto IFU.
• Council Directive (EU) 2023/2226 (DAC8) — EUR-Lex.