TLDR
- Colombia now requires crypto firms to report user and transaction data to tax authorities.
- The new crypto reporting rule aligns with OECD’s Crypto-Asset Reporting Framework (CARF).
- The resolution took effect on Dec. 24 and applies to exchanges and custodians.
- Penalties will apply to crypto providers that fail to comply with the new reporting rules.
Colombia has taken a step toward stronger oversight of digital assets by enforcing new reporting rules for crypto service providers. The move is part of the country’s broader effort to align with global tax transparency standards developed by the Organisation for Economic Co-operation and Development (OECD).
On December 24, the country’s tax authority, DIAN, issued Resolution 000240, which mandates crypto exchanges, custodians, and intermediaries to report detailed user and transaction data. This change positions Colombia among the growing number of jurisdictions preparing for the global implementation of the OECD’s Crypto-Asset Reporting Framework (CARF).
🔹 Colombia Introduces New Crypto Reporting Rules
The government has introduced new rules requiring crypto exchanges to report user data, transaction volumes, and account balances to @DIANColombia
The measure aims to improve tax compliance and reduce evasion.
The reporting… pic.twitter.com/NOuw5MhlD4
— CryptoPotato Official (@Crypto_Potato) January 9, 2026
The rules aim to improve transparency in crypto-related financial activity and support the automatic exchange of tax information between countries.
Service Providers Must Collect and Report Data
The new resolution directs crypto-related platforms in Colombia to collect identifying details about their users. These include full names, addresses, and transaction records for individuals classified as “reportable users.”
According to DIAN, the data will support international cooperation on tax matters. Service providers are responsible for ensuring accurate data collection and for submitting the information directly to the tax authority.
The regulation applies to exchanges, custodians, and similar platforms. Individual users are not directly required to report their holdings or trades under the new rule.
Reporting Timelines and Compliance Requirements
Resolution 000240 took effect upon its publication, meaning that platforms must quickly adapt their systems to meet the reporting standards. The regulation sets due diligence standards and valuation methods, including fair market value assessments of digital assets.
Providers who fail to comply with the resolution will face penalties, though the specific consequences have not been publicly detailed. Authorities expect service providers to be ready before the first scheduled reporting cycles.
DIAN’s resolution follows similar moves in other countries as digital assets become more integrated into the global financial system.
OECD Framework and Global Crypto Oversight
Colombia’s new rule is in preparation for the rollout of the OECD’s CARF, which aims to standardize crypto tax data sharing across borders. Under CARF, crypto service providers in participating jurisdictions must automatically report data to national tax authorities.
According to a November OECD update, 48 countries have either implemented or are finalizing laws to support CARF reporting. Another 27 jurisdictions plan to join in by 2028.
The OECD expects the first exchanges of data to begin in 2027, following initial reporting by crypto service providers in 2026.
Colombia’s alignment with CARF comes as more countries act to close tax gaps related to digital assets. For example, Brazil and India are exploring ways to strengthen crypto tax enforcement. In the United States, lawmakers may pass the CLARITY Act in 2026, which would define rules for digital asset classification and taxation.
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