Colombia's National Tax and Customs Directorate requires cryptocurrency exchanges to submit user and transaction data

Techub News reports that the National Tax and Customs Directorate of Colombia (DIAN) has introduced new mandatory reporting requirements for domestic cryptocurrency service providers, aimed at increasing transparency in the digital asset sector and combating tax evasion. According to Resolution No. 000240 issued on December 24, 2025, DIAN now requires exchanges, intermediaries, and other platforms handling Bitcoin, Ethereum, stablecoins, and other cryptocurrencies to collect and report detailed user and transaction data. This measure aligns with the OECD Crypto-Asset Reporting Framework and applies to domestic and foreign service providers serving Colombian residents or taxpayers. The report states that although the resolution takes effect immediately at the end of 2025, the reporting obligation will be implemented starting from the 2026 tax year. The first comprehensive report covering the entire year of 2026 must be submitted by the last working day of May 2027.

Previously, individual cryptocurrency users in Colombia only needed to declare holdings and gains in their personal income tax returns, with no reporting obligation for third parties. The report notes that the new regulations enable tax authorities to cross-check declaration information, thereby integrating crypto wealth more comprehensively into the tax system. It also states that those who fail to fulfill reporting obligations or submit inaccurate data may face fines of up to 1% of the undeclared transaction value.