TechFlow reported on January 9 that, according to CriptoNoticias, Colombia's National Tax and Customs Directorate (DIAN) has introduced new mandatory reporting requirements mandating local crypto service providers to collect and submit user data.
The requirement was implemented through Resolution No. 000240, issued on December 24, 2025, and applies to exchanges, intermediaries, and platforms handling bitcoin, ether, stablecoins, and other cryptocurrencies. Information to be reported includes details on account ownership, transaction volumes, number of transfer units, market value, and net balances.
The measure aligns with the OECD's Crypto-Asset Reporting Framework (CARF) and applies to both domestic and foreign providers serving Colombian residents or taxpayers. The resolution took immediate effect at the end of 2025, but reporting obligations will begin with the 2026 tax year; the first comprehensive report covering all of 2026 must be submitted by the last working day of May 2027.
Non-compliance or submission of inaccurate data may result in fines up to 1% of the unreported transaction value. According to Chainalysis data, Colombia ranks fifth in Latin America for cryptocurrency transaction volume.
