TL;DR
- Colombia has introduced a dedicated crypto reporting regime under Resolution 000240, requiring exchanges to report user and transaction data to tax authorities starting with the 2026 tax year.
- The rules implement the OECD’s Crypto-Asset Reporting Framework (CARF), adding a parallel reporting system for crypto alongside existing tax transparency regimes.
- The change strengthens DIAN’s ability to verify crypto-related tax declarations without restricting trading or introducing new crypto-specific taxes.
Colombia’s tax authority, DIAN, has implemented Resolution 000240, establishing a formal reporting regime for crypto exchanges and service providers operating in the country. The new rules require platforms to report user and transaction data to tax authorities, bringing Colombia’s crypto reporting rules in line with international transparency standards developed for digital assets.
The framework is based on the OECD’s Crypto-Asset Reporting Framework (CARF) and represents the first systematic third-party crypto reporting system in Colombia. The move implements commitments Colombia assumed as an OECD member. At the same time, it also marks a significant operational change. Until now, Colombia‘s crypto tax reporting relied primarily on self-declaration by taxpayers rather than exchange-level data.
A dedicated crypto reporting regime rooted in OECD commitments
Colombia’s adoption of crypto reporting obligations follows its participation in OECD tax transparency initiatives. These initiatives seek to extend information-reporting standards beyond traditional banking into emerging asset classes. Under this approach, tax authorities no longer treat crypto assets as an informational blind spot.
CARF operates alongside existing regimes such as the Common Reporting Standard (CRS), which applies to banks and other financial institutions. It does not replace CRS. Instead, this crypto reporting framework applies similar principles to crypto markets, including customer identification, transaction tracking, and standardized disclosures to tax authorities.
In practice, intermediaries report structured data to DIAN. They can then use the data for domestic enforcement and, where applicable, share it with other jurisdictions under existing information-exchange agreements.
>>> Read more: IRS Cryptocurrency Tax Reporting 2025: What You Need to Know
What crypto exchanges in Colombia are now required to report
Resolution 000240 introduces new reporting obligations for crypto exchanges in Colombia, aligning their compliance responsibilities more closely with those applied to traditional financial intermediaries. Platforms operating locally or serving Colombian residents must identify users, monitor relevant crypto transactions and balances, and submit standardized disclosures to DIAN.
The reporting scope typically includes widely used assets such as Bitcoin, Ether, and stablecoins. Reporting applies starting with the 2026 tax year, with submissions due by the last business day of May. Platforms must submit filings primarily in XML formats aligned with DIAN’s technical specifications.
Penalties for non-compliance are broadly similar to existing tax information-reporting sanctions. They may include fines based on the value of unreported operations. Some guidance references thresholds tied to higher-value activity. The core objective of crypto exchange reporting is to ensure transactions are visible to Colombia’s tax authorities through third-party data.
What this changes for enforcement—and what it does not
The new reporting regime does not ban crypto trading, restrict access to self-custody wallets, or introduce new crypto-specific taxes. Colombian taxpayers were already required to declare crypto holdings and gains under existing tax law.
What changes is enforcement capability. With Colombia crypto reporting rules now in place, DIAN crypto reporting will be based on data received directly from exchanges. This allows the authority to cross-check taxpayer declarations against reported account and transaction information, strengthening audit and compliance oversight.
Self-custody wallets and decentralized protocols are not reporting entities under the current framework. However, when users interact with centralized platforms, those transactions may generate reportable data that falls within DIAN exchange disclosure requirements.
>>> Read more: CARF Crypto Framework: Switzerland and Canada Lead The Way
Part of a broader global shift toward crypto tax transparency
Colombia’s move mirrors developments in other jurisdictions adopting CARF crypto reporting frameworks to address tax transparency gaps. Rather than signaling a hostile turn against digital assets, the policy reflects regulatory normalization. Crypto activity is being integrated into existing reporting architectures that already govern traditional financial markets.
Seen in that context, the shift is implementation, not escalation. Under Colombia’s OECD-aligned crypto rules, the market remains open, but platforms face new reporting obligations, and DIAN receives more data to verify tax filings.
