The CryptoBooks ISEE Balance Report provides the value to be declared in your ISEE statement for your crypto assets.
ℹ️Year to be used for the ISEE calculation
For ISEE purposes, the data from the fiscal year that is two years prior to the year in which the declaration is submitted must be used.
Example: if you submit your ISEE declaration in 2026, the reference year will be 2024.
How the ISEE value is calculated
For each connected exchange or wallet, two separate values are calculated:
the annual average balance
the balance as of 31 December
Annual average balance
The annual average balance is calculated by analysing the balance of each individual connection for every day of the reference year.
The process is as follows:
the daily balance of the connection is recorded
all daily balances for the year are summed
the total is divided by 365 or 366, depending on whether the year is a leap year
This calculation results in the annual average balance for that connection.
Balance as of 31 December
For each connection, the balance held on 31 December of the reference year is also verified.
This value represents the exact amount of your holdings on that specific date.
Comparison between the two values
For each connection:
the annual average balance and the balance as of 31 December are compared
the higher value between the two is selected
Structure of the CryptoBooks ISEE Report
The report is delivered as a .zip file containing three documents:
PDF with the final value and summary of each connection
Detailed CSV file
Missing prices CSV file
Below you will find a detailed explanation of each document.
Report_ISEE.pdf – Value for the declaration
The PDF file contains:
the total amount to be entered in your ISEE declaration
the breakdown of all connections, showing for each one the comparison between the annual average balance and the balance as of 31 December, with the higher value highlighted in bold
The final total is calculated by summing, for each connection, the higher value between the two.
Report_ISEE.csv – Detailed breakdown
The detailed CSV file is a spreadsheet listing each individual token present in every connection during the reference year.
For each token, you will find:
token ticker
average balance in units, meaning the average number of units held each day
average unit price during the year
average annual value in euro, calculated as the average balance multiplied by the average price
balance in units as of 31 December
unit price as of 31 December
total value in euro as of 31 December
This file allows you to verify in detail the calculation performed for each asset and each connection.
Missing_Prices_Details.csv – Missing prices
The missing prices file lists:
the tokens for which the price could not be retrieved automatically
the connection where they are present
the date for which the price is missing
How to handle missing prices
ℹ️ When to use this procedure
CryptoBooks has access to tens of thousands of cryptocurrencies and their historical prices. This procedure should only be followed in the rare case that missing prices are detected in your ISEE report.
If your report includes missing prices, we recommend first downloading the report again and selecting the option exclude spam and fraud, as these tokens are usually not relevant for ISEE purposes.
If the issue persists, you can correct the data manually by following the steps below.
Open the CSV file in Excel and identify tokens marked as “missing”
Open the file Report_ISEE.csv in Excel. If you are unsure how to properly open a CSV file in Excel, refer to the dedicated article
search for rows containing the word “missing”. This means that the market price could not be retrieved automatically either during the year or as of 31 December.
Enter the annual average price
If the annual average price is missing:
go to the column Average market price per unit
enter the average unit price of the token for the reference year, for example if you are correcting the 2026 report, you must enter the average price for 2024
go to the column Average Value and multiply the value entered in Average market price per unit by the value shown in Average balance units
This will give you the correct annual average value for that token in that connection.
Enter the price as of 31 December
If the price as of 31 December is also missing:
go to the column Price as of 31/12 per unit
enter the unit price as of 31 December of the reference year
go to the column Value as of 31/12 and multiply the price entered by the value shown in Balance as of 31 December units
This will correctly calculate the value as of 31 December.
Recalculate the value for each connection
Once all missing prices have been corrected:
sum the values in the Average Value column for each connection
sum the values in the Value as of 31.12 column for each connection
compare the two totals and select the higher one
repeat the process for each connection
finally, sum the higher values of all connections.
This will give you the final amount to be declared in your ISEE statement.