TLDR
- Colombia’s DIAN requires crypto service providers to report detailed user and transaction data under Resolution 000240.
- Crypto exchanges and intermediaries must disclose account ownership, transaction volumes, transfer amounts and market values.
- The new regulations are in line with the OECD Crypto-Asset Reporting Framework and apply to both local and foreign entities.
- Cryptocurrency service providers must report transactions that exceed specific value thresholds, ensuring compliance with global standards.
- Non-compliance can lead to fines of up to 1% of the value of unreported transactions, strengthening supervisory scrutiny.
The Colombian National Directorate of Taxes and Customs (DIAN) has done so issued a new resolution aimed at increasing transparency in the cryptocurrency sector. Through Resolution 000240, which came into effect on December 24, 2025, DIAN mandated local crypto service providers to report detailed user and transaction data.
Colombia New reporting requirements for cryptocurrency service providers
According to Resolution 000240, cryptocurrency exchanges, intermediaries and platforms dealing with bitcoin, ether and stablecoins must now report detailed data to DIAN. The information required includes details about account ownership, transaction volumes, transfer quantities, market values and net balances.
This new obligation will allow DIAN to audit taxpayers’ returns and track digital assets more accurately, integrating crypto wealth into the formal tax system. The resolution defines the entities subject to reporting as those that facilitate or provide intermediary services for cryptocurrency transactions.
These service providers must monitor significant transactions and report transactions that exceed certain thresholds. These measures are intended to bring Colombian regulations into line with international standards set by bodies such as the Financial Action Task Force (FATF).
Impact on Crypto Users and Service Providers
While individual crypto users in Colombia have long been required to declare their assets and profits, the new regulations introduce third-party reporting. Cryptocurrency service providers must now report all relevant transactions, allowing tax authorities to better track and enforce compliance.
The first comprehensive report, covering transactions for the 2026 tax year, must be completed by the last business day of May 2027. Non-compliance or submitting inaccurate data may result in fines of up to 1% of the value of unreported transactions.
DIAN’s new reporting framework marks a step in the country’s efforts to combat tax evasion in the growing digital asset market. With Colombia becoming the fifth largest Latin American country in terms of crypto transaction volume, these measures are intended to increase transparency and regulatory oversight.
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