Colombia has taken a major step toward tighter oversight of the cryptocurrency sector, introducing new rules that require crypto exchanges and service providers to report detailed user and transaction data to the national tax authority.
Under Resolution 000240, issued on December 24, 2025, Colombia’s National Directorate of Taxes and Customs (DIAN) now mandates that platforms handling cryptocurrencies such as bitcoin, ether, stablecoins, and other digital assets collect and submit comprehensive information on their users. The measure was first reported by local outlet CriptoNoticias.
Marianella Vanci
The new requirements apply to a wide range of crypto service providers, including exchanges, intermediaries, and platforms operating both inside and outside Colombia, as long as they serve Colombian residents or taxpayers. According to the report, DIAN is seeking to strengthen transparency in the digital asset economy and reduce tax evasion.
The data that must be reported goes beyond basic account identification. Platforms are required to submit information on account ownership, transaction volumes, the number of crypto units transferred, their market value at the time of transactions, and users’ net balances. This level of detail is designed to give tax authorities a clearer picture of crypto-related activity across the country.
The resolution aligns Colombia with the Organisation for Economic Co-operation and Development’s Crypto-Asset Reporting Framework, a global standard aimed at improving tax compliance and information sharing in the crypto space.
Although the regulation came into force immediately in late 2025, the reporting obligations begin with the 2026 tax year. The first full report, covering all crypto activity throughout 2026, must be submitted by the last business day of May 2027.
Individual crypto holders in Colombia were already required to declare their digital assets and any related gains in their personal tax filings. However, until now, there was no obligation for exchanges or platforms to provide third-party data. The new framework allows DIAN to cross-check user declarations and more fully integrate crypto assets into the national tax system.
The rules also include penalties for non-compliance. According to the report, providers that fail to submit accurate or complete information could face fines of up to 1% of the value of unreported transactions, a provision that underscores the seriousness of the new enforcement approach.
Chainalysis Team
The move comes as crypto adoption in Colombia continues to grow. An October report from Chainalysis ranked Colombia as the fifth-largest crypto market in Latin America by transaction volume, with $44.2 billion recorded between July 2024 and June 2025. The country was also identified as the region’s second-fastest growing market for crypto value received during that period, behind only Brazil.
