New DIAN Rule Forces Crypto Services to Disclose User Transactions
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.
This rule, formalized by Resolution 000240 on December 24, 2025, mandates that platforms handling digital assets collect exhaustive customer and trade information. The requirement encompasses transactions of all cryptocurrencies, including but not limited to Bitcoin and Ethereum.
Platforms must report data points such as client identification, total transaction volume, the number of crypto units transferred, their fair market value at the time of transfer, and users’ net balances. This move integrates Colombia into the OECD’s coordinated effort for crypto asset transparency.
Although the resolution was enforceable from its 2025 publication date, the collection and reporting of data officially started for the 2026 tax year. The inaugural report covering that full year is due by May 2027.
