Colombia Mandates Crypto Exchanges to Report User Data on Bitcoin, Ether, and Stablecoins

Colombia's National Tax and Customs Directorate (DIAN) has implemented new regulations requiring crypto platforms to report user and transaction data related to Bitcoin, Ether, stablecoins, and other digital assets.

Key Takeaways

New regulations from DIAN require Colombian crypto exchanges to gather extensive user data.
The aim is to combat tax evasion and improve transaction traceability.
This new reporting aligns with OECD guidelines for digital asset reporting.
The regulations will be enforced starting from the 2026 tax year, with the first comprehensive report due by May 2027.
Fines can be imposed for failure to comply with data reporting requirements.

Colombia DIAN crypto reporting rules for Bitcoin and stablecoins.

Overview of the New Colombian Crypto Regulations

Colombia's National Tax and Customs Directorate (DIAN) has rolled out new regulations that obligate digital asset operators to gather and report user and transaction data concerning Bitcoin, Ether, stablecoins, and various other cryptocurrencies. These requirements are outlined in Resolution 000240, which was published on December 24, 2025.

As part of a broad monitoring strategy, the resolution mandates that exchanges, intermediaries, and crypto platforms operating within Colombia provide detailed reports to DIAN. This comprehensive framework is focused on ensuring transparency in crypto transactions.

What Data Is Required?

According to the resolution, the data that must be reported includes:

Identification of account holders
Volume of transactions
The number of cryptocurrency units transferred
Market value of transactions
Net balances held by users

These new regulations aim to prevent tax evasion and enhance the traceability of transactions in the crypto sector.

Alignment with Global Standards

The Colombian decree aligns with the Crypto-Asset Reporting Framework established by the Organisation for Economic Co-operation and Development (OECD). This framework serves as a global standard for reporting on digital assets and applies not just to local operators but also to foreign entities offering services to Colombian taxpayers.

The regulations are set to take effect at the end of 2025, with reporting responsibilities formally commencing with the 2026 tax year. The first comprehensive report, which covers the entire calendar year of 2026, is expected to be submitted by the final business day of May 2027.

Changes from Previous Regulations

Before this resolution, individual cryptocurrency holders in Colombia were obligated to declare their cryptocurrency assets and any related profits on personal tax returns. However, they were alone in this responsibility, as there was no requirement for third-party reporting.

Compliance and Penalties

To ensure adherence to the new rules, a penalty structure has been introduced. Operators who fail to provide the necessary data or submit inaccurate information may face fines up to 1% of the value of undeclared transactions as stipulated in the resolution.

Colombia's Position in the Crypto Market

According to analysis from Chainalysis in October, Colombia ranks as the fifth-largest cryptocurrency market in Latin America by transaction volume, with significant activity recorded between July 2024 and June 2025. These new regulations may significantly influence the landscape of digital currencies in the country, targeting both compliance and increased tax revenue from the growing market.