Colombia’s National Directorate of Taxes and Customs (DIAN) has introduced a new mandatory reporting requirement for local crypto service providers, aimed at increasing transparency and combating tax evasion in the digital asset space.
Issued on December 24, 2025, Resolution 000240 establishes a legal obligation for crypto exchanges and intermediaries. They are now required to furnish DIAN with detailed records of user activity involving cryptocurrencies like Bitcoin, Ethereum, and stablecoins.
The scope of reported data is comprehensive, covering account ownership, the volume and value of transactions, the quantity of units moved, and the final balances held by users. This framework adheres to the OECD’s Crypto-Asset Reporting Framework for international consistency.
The resolution’s effective date was immediate in late 2025, but its reporting timeline is forward-looking, applying to the 2026 tax year. Consequently, the first complete data submission for the calendar year 2026 is scheduled for the last business day of May 2027.
