According to Foresight News , citing The Block, Colombia's National Tax and Customs Directorate (DIAN) has introduced a new mandatory reporting requirement for local crypto service providers, aiming to improve transparency in the digital asset sector and combat tax evasion. DIAN issued Resolution No. 000240 on December 24, 2025, requiring exchanges, intermediaries, and other platforms handling Bitcoin, Ethereum, stablecoins, and other cryptocurrencies to collect and report detailed user and transaction data.
The information to be reported includes account ownership details, transaction volume, number of units transferred, market value, and net balance. This move aims to align with the OECD's crypto asset reporting framework, applicable to both domestic and foreign service providers serving Colombian residents or taxpayers. While the resolution takes immediate effect at the end of 2025, the reporting obligation will commence from the 2026 tax year. The first comprehensive report covering the entire 2026 year must be submitted by the last working day of May 2027.
