Colombian Tax Authority Demands Client Data from Digital Asset Platforms

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Colombia‘s National Directorate of Taxes and Customs (DIAN) has introduced a new mandatory reporting requirement for local crypto service providers, aimed at increasing transparency and combating tax evasion in the digital asset space.

The directive, enacted through Resolution 000240 in late December 2025, compels all cryptocurrency exchanges and intermediaries operating locally to report user transaction data. This applies to trading activity for major cryptocurrencies like Bitcoin and Ethereum, as well as stablecoins.

Information required spans the identity of account owners, the volume and frequency of transactions, the market value of transfers, and end-of-period account balances. The rule follows the OECD’s global standard and impacts both domestic and foreign entities with Colombian clients.

Despite taking legal effect immediately, the practical reporting obligation commenced with the 2026 fiscal year. Platforms must compile and submit their first full-year report for 2026 by the last business day in May of 2027.