Colombia's DIAN mandates crypto platforms report transaction data from 2026

Colombia's National Directorate of Taxes and Customs (DIAN) introduced a mandatory reporting regime for local crypto-asset service providers on Jan. 9 to enhance transparency and combat tax evasion, BlockBeats reports. The regime covers trading platforms, intermediaries and providers processing transactions in Bitcoin, Ethereum, stablecoins and other cryptocurrencies for Colombian residents and taxpayers, requiring them to collect and report detailed user and transaction data including account ownership, transaction volume, units transferred, market value and net balances under Resolution No. 000240 issued Dec. 24, 2025. The framework applies to domestic and foreign firms serving Colombian residents or taxpayers, aligns with the OECD's crypto-asset reporting framework, became effective at the end of 2025, and imposes reporting duties starting with the 2026 tax year, with the first full-year report for 2026 due by the last business day of May 2027.