BlockBeats news: On January 9, Colombia's National Tax and Customs Directorate (DIAN) introduced a new mandatory reporting requirement for local cryptocurrency service providers, aiming to enhance transparency in the digital asset sector and combat tax evasion.
It is reported that on December 24, 2025, DIAN issued Resolution No. 000240, requiring cryptocurrency trading platforms, intermediaries, and other platforms that handle Bitcoin, Ethereum, stablecoins, and other cryptocurrencies to collect and report detailed user and transaction data.
The information to be reported includes account ownership details, transaction volume, number of transfer units, market value, and net balances. This measure aims to comply with the OECD's Crypto-Asset Reporting Framework and applies to domestic and foreign service providers offering services to residents or taxpayers of Colombia.
According to the report, although the regulation will take immediate effect by the end of 2025, the reporting obligations will be implemented starting from the 2026 tax year. The first comprehensive report covering the entire 2026 year must be submitted by the last working day of May 2027.