Is There a Crypto IFU in France?

This article exists to correct a widespread assumption. Securities investors in France receive an IFU (Imprimé Fiscal Unique) — a pre-filled fiscal statement — from their bank or broker. Crypto holders often expect the same. There is no formal crypto IFU. This guide states the reality, what PSAN must actually provide, and why the filing burden stays with you.

TL;DR

• No formal crypto IFU — 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, not a pre-filled form.
• Foreign platforms have no French IFU obligation — expect nothing French-formatted from them.
• You carry the computation: reconstruct, 150 VH bis, €305 test, 2086 + 3916-bis.
• DAC8 ≠ 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.

How vendor tools fill the IFU gap

Because there is no crypto IFU, tools are how most filers get an IFU-equivalent. Waltio (French-specialised) 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 31.4%, and treat PSAN data as a reconciliation input.

How Wag3s helps

Wag3s Folio produces the 2086-ready computation (150 VH bis, €305 test, 2026 PFU 31.4%) that substitutes for the absent crypto IFU, ingesting and reconciling PSAN-provided data and DAC8-reported activity rather than expecting a pre-filled form that does not exist. 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

Sources

• French IFU regime (model 2561) applies to securities/financial accounts at French institutions — no equivalent dedicated crypto IFU
• PSAN client-information obligation (weighted-average acquisition price per asset) supporting Form 2086
• Article 150 VH bis CGI — Légifrance
• Council Directive (EU) 2023/2226 (DAC8) — EUR-Lex