Colombia’s DIAN now forces crypto platforms to collect and report user and transaction data on Bitcoin, Ether, stablecoins and other assets under Resolution 000240.
Summary
- DIAN’s Resolution 000240, issued Dec. 24, 2025, mandates exchanges, intermediaries and platforms to report detailed user and crypto transaction data from the 2026 tax year.
- Data must include identity details, tax IDs, volumes, units transferred, market values and net balances, aligning Colombia with the OECD’s Crypto-Asset Reporting Framework.
- Non-compliant operators face fines of up to 1% of undeclared transaction value, while Colombia ranks as the fifth-largest Latin American crypto market by volume.
Colombia’s National Tax and Customs Directorate (DIAN) has introduced new regulations requiring digital asset operators to collect and report customer data to tax authorities, according to Resolution 000240 issued on December 24, 2025.
The resolution establishes a comprehensive monitoring system covering transactions involving bitcoin, ether, stablecoins, and other cryptocurrencies. Exchanges, intermediaries, and platforms operating in the country must provide extensive information to DIAN under the new framework.
Required data include account holder identification, transaction volumes, the number of cryptocurrency units transferred, the market value of transactions, and net balances, according to the resolution. The stated objectives are to prevent tax evasion and increase traceability across the sector.
New colombian crypto rules
The Colombian resolution aligns with the Crypto-Asset Reporting Framework developed by the Organisation for Economic Co-operation and Development (OECD), the international reference standard for digital asset reporting. The provisions apply to both domestic operators and foreign entities that offer services to Colombian residents or taxpayers.
The resolution entered into force at the end of 2025, with reporting obligations officially beginning with the 2026 tax year. The first full report covering the entire 2026 calendar year must be submitted by the last business day of May 2027, according to the compliance timeline.
Prior to this resolution, individual cryptocurrency holders in Colombia were required to declare their digital assets and related gains in personal tax returns. However, no third-party reporting obligation existed, leaving taxpayers solely responsible for accurate disclosure.
The regulation introduces a penalty framework to ensure compliance by operators. Failure to submit required data or submission of inaccurate information may result in fines of up to 1% of the value of undeclared transactions, according to the resolution.
Colombia ranks as the fifth-largest cryptocurrency market in Latin America by transaction volume, with transactions recorded between July 2024 and June 2025, according to an analysis published by Chainalysis in October.
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