Exchanges and intermediaries will be required to submit detailed information on transactions and users.
Colombia’s National Tax and Customs Directorate (DIAN) has introduced new regulations requiring digital asset operators to collect and report sensitive data on their customers.
With Resolution 000240, issued on December 24, 2025, Colombia laid the groundwork for a comprehensive monitoring system covering activities related to bitcoin, ether, stablecoins, and other cryptocurrencies. According to CriptoNoticias, the regulation obliges exchanges, intermediaries, and platforms operating in the country to provide extensive information to tax authorities.
The required data include account holder identification, transaction volumes, the number of cryptocurrency units transferred, the market value of transactions, and net balances. The stated objective is twofold: to prevent tax evasion and to increase traceability across the sector.
Alignment with OECD international standards
DIAN’s move fits into a broader global effort toward regulatory harmonization. The Colombian resolution is aligned with the Crypto-Asset Reporting Framework developed by the OECD, the international reference standard for digital asset reporting.
The provisions apply to both domestic operators and foreign entities that offer services to Colombian residents or taxpayers. While the resolution entered into force immediately at the end of 2025, the reporting obligations officially begin with the 2026 tax year.
Deadlines and compliance requirements
According to the compliance timeline, the first full report—covering the entire 2026 calendar year—must be submitted by the last business day of May 2027.
Before this resolution, individual cryptocurrency holders in Colombia were already required to declare their digital assets and related gains in personal tax returns. However, there was no third-party reporting obligation, leaving taxpayers solely responsible for accurate disclosure.
Penalties for non-compliance
The regulation also introduces a penalty framework to ensure effective compliance by operators. Failure to submit the required data, or the submission of inaccurate information, may result in fines of up to 1% of the value of the undeclared transactions.
According to an analysis published by Chainalysis last October, Colombia ranks as the fifth-largest cryptocurrency market in Latin America by transaction volume, with a total of $44.2 billion recorded between July 2024 and June 2025.
