Colombia is moving to bring its crypto market under full tax and regulatory supervision. Starting in 2026, cryptocurrency exchanges and digital asset platforms will be required to disclose detailed information on users and transactions to the country’s tax authority. The new rules significantly increase transparency and align Colombia with global standards for crypto-asset reporting.
What has changed
Colombia’s National Tax and Customs Authority (DIAN) has adopted Resolution No. 000240, dated December 24, 2025. The regulation introduces mandatory, enhanced reporting obligations for companies operating with Bitcoin, Ethereum, stablecoins, and other digital assets.
The stated goal is to strengthen tax enforcement, reduce evasion, and integrate crypto assets more deeply into the national tax system.
Who must comply
The reporting requirements apply to:
- cryptocurrency exchanges,
- brokers,
- custodial service providers,
- and other digital asset platforms.
Importantly, the rules extend beyond domestic companies. Foreign platforms are also subject to the regulation if they serve Colombian residents or taxpayers, regardless of where the company is incorporated.
What data must be disclosed
Under the new framework, crypto platforms will be required to regularly submit:
- identification details of account holders,
- the number and value of transactions,
- the market value of crypto assets,
- and end-of-period account balances.
The reporting structure follows OECD standards for crypto-asset reporting, facilitating potential data exchange with other jurisdictions.
Timeline for implementation
Although the resolution entered into force immediately upon publication, practical reporting will begin with the 2026 tax year.
- The first full annual report covering 2026 activity
- must be submitted no later than the last business day of May 2027
Why this matters
Previously, individual investors in Colombia were already required to declare crypto holdings and income in their personal tax filings. However, platforms themselves did not directly report data to tax authorities.
With the new rules, DIAN gains the ability to conduct cross-checks between individual declarations and platform-reported data, significantly reducing gaps in enforcement and increasing audit capabilities.
Penalties for non-compliance
Failure to comply with the new reporting obligations carries substantial financial risk. Companies that:
- fail to submit reports,
- or provide incomplete or inaccurate data,
may face fines of up to 1% of the value of undeclared transactions — a meaningful penalty that could materially impact profitability.
A broader global trend
Colombia’s move reflects a wider international shift. Governments worldwide are:
- pulling crypto markets out of regulatory gray zones,
- applying tax rules comparable to traditional financial markets,
- and prioritizing transparency over anonymity.
For crypto service providers, the message is clear: regulatory compliance is no longer optional. The era of minimal disclosure is coming to an end.
Info: investing.com