Colombia Mandates Crypto Platforms To Report Bitcoin And User Data To DIAN

TLDR

• DIAN’s new rule mandates exchanges to report Bitcoin and crypto data starting in 2026.
• Crypto platforms must submit data like user identity, volumes, and market values.
• Non-compliance with the rule may result in fines of up to 1% of transaction value.
• Colombia reported $44.2B in crypto transactions from July 2024 to June 2025.

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Colombia has issued a new tax resolution requiring cryptocurrency exchanges and platforms to report user and transaction data starting in 2026. The move aims to improve tax transparency and increase oversight of digital asset activities within the country.

New Tax Reporting Rules for Crypto Service Providers

Colombia’s National Directorate of Taxes and Customs (DIAN) has issued Resolution 000240, requiring digital asset operators to submit detailed reports about crypto users and transactions. This rule applies from the 2026 tax year and will involve exchanges, intermediaries, and digital platforms operating in or serving users in Colombia.

The resolution took effect on December 24, 2025. It mandates local and foreign crypto service providers to collect and report identity data, transaction volumes, transferred units, fair market values, and net balances of accounts involving digital assets. The first report covering the 2026 calendar year must be filed by the last business day of May 2027.

Regulation Aligned with International Standards

The regulation aligns with the Crypto-Asset Reporting Framework (CARF) developed by the Organisation for Economic Co-operation and Development (OECD). This framework sets international guidelines for collecting and exchanging tax-related information involving crypto assets.

According to the resolution, reporting obligations will apply to platforms that handle widely used cryptocurrencies, including Bitcoin, Ethereum, and stablecoins. However, the rule does not apply to central bank digital currencies. Crypto transfers exceeding $50,000 will be treated as reportable retail transactions under the new mandate.

Penalties for Inaccurate or Late Reporting

To ensure compliance, the regulation introduces financial penalties for incomplete, incorrect, or late reporting. Entities that fail to submit required data may be fined between 0.5% and 1% of the total value of undeclared or misreported transactions.

Previously, Colombian residents who held crypto assets were required to declare them in their personal tax filings. However, there was no third-party reporting requirement in place. With Resolution 000240, DIAN will now be able to cross-check individual tax declarations with independent transaction reports submitted by crypto platforms.

Crypto Usage Growth in Colombia

A report by Chainalysis in October 2025 ranked Colombia as the fifth-largest country in Latin America by crypto transaction volume. Between July 2024 and June 2025, the country recorded around $44.2 billion in crypto transactions. It was also the second-fastest growing crypto market in the region during the same period, following Brazil.

The new reporting framework is expected to give DIAN access to more complete information about the scale and nature of crypto activity in Colombia. This will support the agency’s effort to prevent tax evasion and increase visibility into digital financial transactions involving residents and taxpayers.

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