Key Highlights
- Colombia’s DIAN will begin monitoring and collecting crypto transaction data from exchanges starting in the 2026 tax year.
- Crypto platforms must report user identities, transaction values, asset types, and fair market prices under the new rule.
- Transactions over $50,000 will trigger automatic alerts, while smaller transfers will also be electronically tracked.
- The first full reporting year is 2026, with major submissions to DIAN expected by May 2027.
Colombia’s tax and customs authority, DIAN (Dirección de Impuestos y Aduanas Nacionales), has published an important regulation changing how cryptocurrency activity is tracked and reported in the country.
A new regulation, Resolution 000240, published on December 24, 2025, establishes a new chapter within the Colombian tax code that imposes the obligation to submit comprehensive information on crypto transactions. These reporting obligations will apply starting with the 2026 tax year.
The regulation brings Colombia closer to international practices, particularly the Crypto-Asset Reporting Framework (CARF) created by the Organisation for Economic Co-operation and Development (OECD).
CARF focuses on transparency and tax compliance for digital assets such as Bitcoin, Ethereum, and stablecoins, thus marking an important step to include cryptos within the national tax regime in Colombia.
Who must report and what information is required
Under the new regulations, Cryptoasset Service Providers Subject to Reporting (RCASPs), also known as “Provedores de servicios de criptoactivos sujetos a reporte” in Spanish, must transmit data regarding transactions to the DIAN system.
RCASPs are defined to include cryptocurrency exchanges, trade facilitators, intermediaries, as well as any other business that enables cryptocurrency transactions on behalf of clients.
In simple terms, if a business allows users to buy, sell, or transfer crypto in Colombia, it falls under these reporting obligations.
The data required from providers is detailed and extensive. Each report must include:
- Identification of users and accounts
- Types of cryptoassets involved
- Total amounts transacted, net of fees
- Number of units traded
- Fair market value of each transaction
- Number of relevant transactions during the reporting period
Reports should be done on XML, according to the rigid technical regulations of the resolution. Providers must also register or update their obligations in the Single Taxpayer Registry (RUT) and ensure their legal representatives have valid electronic signatures to submit information.
Important dates and how the rules will work
The first observation year will be 2026, even though the rule was approved in late 2025. All crypto transactions made in 2026 will be tracked by service providers. The first major report will be sent to DIAN in May 2027.
Transactions above $50,000 will automatically trigger alerts to DIAN. Smaller transactions will also be tracked, including information about users’ tax residence and net balances, excluding fees. Service providers must correct any errors, and inaccurate or missing reports can lead to fines of up to 1% of the transaction value.
Customers should keep records of buying, selling, and transferring crypto, as DIAN may need this for verification. All service providers must ensure their reporting systems are accurate and working properly.
Impact on users and the crypto market
For people in Colombia, this regulation changes how crypto activity is handled. Exchanges and crypto platforms are now required to share transaction records with DIAN. Users who make large transfers or trade often will have their activity automatically reported, while businesses that support crypto transactions must keep accurate and verifiable records.
The rule also brings the crypto sector more clearly into the national tax system. Colombia ranks 29th worldwide for crypto adoption, with more than five million people holding digital assets. Many Colombians use platforms based outside the country, which has made stronger oversight a priority.
The resolution creates a clear system for reporting and recordkeeping. Service providers must keep their data updated under Colombia’s Single Taxpayer Registry and store records for the required period. Standardized reporting improves transparency, strengthens compliance, and limits unreported transactions.
Why this regulation matters
Resolution 000240 brings Colombia in line with countries that already require automatic crypto reporting under international standards. It creates a structured system for sharing information on both large and small cryptocurrency transactions.
Platforms and exchanges are required to upgrade their systems to adapt to the new regulation. Similarly, crypto transaction activities conducted by users through service providers can now be monitored by the tax authorities.
In general, the regulation is an important step towards the integration of digital assets into the financial and tax system of Colombia, in relation to the development of crypto operations.
Also Read: Florida Lawmakers Push Strategic Bitcoin Reserve Plan
