Catenaa, Friday, January 15, 2026- Colombia’s National Directorate of Taxes and Customs (DIAN) has mandated local and foreign crypto service providers to submit detailed user and transaction information.
By this it aims to improve transparency and prevent tax evasion.
Resolution 000240, issued on December 24, 2025, requires exchanges, intermediaries, and other platforms handling bitcoin, ether, stablecoins, and other cryptocurrencies to report account ownership, transaction volumes, number of units transferred, market values, and net balances.
The regulation aligns with the OECD’s Crypto-Asset Reporting Framework and applies to any provider serving Colombian residents or taxpayers.
While individual crypto holders were already required to declare holdings and gains on personal tax returns, third-party reporting obligations will now allow DIAN to cross-check declarations and integrate crypto wealth into the national tax system.
Reporting for the 2026 tax year is mandatory, with the first comprehensive submission due by the last business day of May 2027.
Non-compliance or inaccurate reporting may incur fines of up to 1% of the value of unreported transactions.
Colombia ranked fifth in Latin America by crypto transaction volume, with $44.2 billion transacted between July 2024 and June 2025, and was the region’s second-fastest growing market in crypto value received after Brazil, according to Chainalysis.
The new requirements signal stronger regulatory oversight of digital assets in Colombia as authorities seek to formalize crypto taxation and strengthen compliance among exchanges operating in the country.
