Colombia’s tax and customs authority, the Dirección de Impuestos y Aduanas Nacionales (DIAN), has issued Resolution No. 000240, establishing a new reporting regime for crypto-asset transactions beginning with the 2026 tax year. The move aligns Colombia with the OECD’s Crypto-Asset Reporting Framework (CARF) and is designed to give tax authorities broader visibility into Bitcoin, Ethereum and stablecoin transfers carried out through local crypto exchanges and service providers.
New Annual Reporting Obligations for Crypto Platforms
Under the resolution, which was published on 24 December 2025, digital asset service providers — including exchanges, intermediaries and other platforms involved in crypto trading or transfers — must collect and report detailed information on their users and their transactions to the DIAN. These requirements take effect for transactions executed during the 2026 calendar year, with the first reporting deadline set for May 2027.
According to regulatory reports, the data that must be provided includes:
- Account holder identification, such as full name, address, tax identification number and date/place of birth.
- Transaction details, including the number of transactions, transaction volumes and the market value of each operation.
- Type of crypto-assets involved, particularly relevant coins like Bitcoin (BTC), Ethereum (ETH) and major stablecoins such as Tether (USDT) and USD Coin (USDC).
The framework also incorporates enhanced due diligence standards to help platforms accurately identify users, including those operating through complex legal structures such as trusts.
Automatic Reporting for Large Transfers and International Exchange
In line with CARF principles, the rules require that retail payment transactions exceeding $50 000 (or their equivalent) be automatically reported as part of the annual submission. This mirrors international reporting norms designed to combat tax evasion and improve transparency in cross-border digital asset activity.
Once submitted, the information will allow Colombia to participate in automatic exchange of tax data with other jurisdictions that have adopted CARF, enhancing global cooperation on crypto-asset reporting and oversight.
Penalties for Non-Compliance
The DIAN has made clear that non-compliance will not be taken lightly. Platforms that fail to provide the required data, submit inaccurate information, or miss the May 2027 deadline could face significant penalties under Colombia’s tax statute, which includes fines up to 1 % of the value of unreported transactions.
In addition, service providers must update their tax registrations with the DIAN’s Registro Único Tributario (RUT) to reflect their obligation under the new reporting regime.
Impact on Crypto Users and Industry
Although the resolution focuses on reporting by platforms rather than outright restrictions on crypto use, it represents a major shift toward regulatory transparency and tax compliance for digital asset markets in Colombia. Experts say moving crypto reporting in line with CARF — which more than 70 jurisdictions have committed to implement — will likely prompt similar reporting obligations elsewhere and strengthen global efforts to combat illicit finance.
For crypto users in the country, the change means that transactional anonymity is significantly reduced and that data about trades, transfers and holdings could be accessible to tax authorities — both locally and internationally — when shared under CARF.
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