Colombia's Tax Authority Requests Cryptocurrency Exchange User Data

On January 9, Colombia’s National Tax and Customs Office (DIAN) rolled out a new mandatory reporting rule for local cryptocurrency service providers—part of efforts to boost transparency in digital assets and combat tax evasion. Per the agency, DIAN issued **Resolution 000240** on December 24, 2025, requiring platforms, intermediaries, and other entities handling transactions involving Bitcoin, Ethereum, stablecoins, and other cryptocurrencies to collect and submit detailed user and transaction data. Required details include account ownership information, transaction volumes, unit amounts transferred, market values, and net balances. This move aligns with the OECD’s cryptocurrency reporting framework and applies to both domestic and foreign service providers serving Colombian residents or taxpayers. While the resolution took immediate effect at the end of 2025, reporting obligations kick off for the 2026 tax year. The first full report covering all of 2026 must be filed by the last business day of May 2027.