Colombia's Tax Authority Requests Cryptocurrency Exchange User Data

BlockBeats News, January 9th, the Colombian National Tax and Customs Office (DIAN) has introduced a new mandatory reporting requirement for local cryptocurrency service providers, aimed at increasing transparency in the digital asset field and combating tax evasion.

Reportedly, DIAN issued Resolution No. 000240 on December 24, 2025, requiring platforms, intermediaries, and other entities handling Bitcoin, Ethereum, stablecoins, and other cryptocurrency transactions to collect and report detailed user and transaction data.

The required information includes account ownership details, transaction volume, unit amounts transferred, market value, and net balance. This action aims to comply with the OECD's cryptocurrency reporting framework and applies to domestic and foreign service providers catering to Colombian residents or taxpayers.

Despite the resolution taking immediate effect at the end of 2025, reporting obligations will commence from the 2026 tax year. The first comprehensive report covering the entire 2026 fiscal year must be submitted by the last working day of May 2027.