According to CriptoNoticias, Colombia's National Tax and Customs Directorate (DIAN) has introduced new mandatory reporting requirements, requiring local cryptocurrency service providers to collect and submit user data. The requirement, implemented through Resolution 000240 issued on December 24, 2025, applies to exchanges, intermediaries, and platforms handling Bitcoin, Ethereum, stablecoins, and other cryptocurrencies. Information to be reported includes account ownership details, transaction volumes, number of transferred units, market value, and net balances. This measure aligns with the Organisation for Economic Co-operation and Development (OECD) framework for reporting crypto assets and applies to both domestic and foreign providers serving Colombian residents or taxpayers. The resolution took immediate effect at the end of 2025, but the reporting obligations begin with the 2026 tax year. The first comprehensive report covering the entire year of 2026 must be submitted by the last working day of May 2027. Non-compliance or submission of inaccurate data may result in fines of up to 1% of the value of unreported transactions. According to Chainalysis data, Colombia is the fifth-largest country in Latin America in terms of cryptocurrency transaction volume.
Colombian Tax Authority Requires Crypto Exchanges to Provide User Data
TechFlowShare
Summary
Colombia's tax authority, DIAN, has mandated cryptocurrency exchanges to submit user data under Resolution 000240, which will take effect by the end of 2025. The regulation requires platforms to report ownership details, transaction volumes, and net balances for Bitcoin, Ethereum, and stablecoins. This move aligns with OECD standards and applies to both domestic and foreign service providers. Enforcement of capital gains tax is expected to become stricter as part of the broader regulatory initiative. The first full report is due by May 2027, with penalties for non-compliance. According to Chainalysis, Colombia ranks fifth in Latin America in terms of liquidity and cryptocurrency market activity.
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