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Colombia’s DIAN Mandates Crypto Platforms to Report User and Transaction Data

Colombia’s DIAN Mandates Crypto Platforms to Report User and Transaction Data

DIAN’s Resolution No. 000240 requires crypto platforms serving Colombian tax residents to report account data, transaction volumes, and balances for major assets starting from the 2026 tax year, with fines for non-compliance.

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Fact Check
The provided sources overwhelmingly and consistently support the statement. Multiple high-authority sources, including a major Colombian newspaper (El Tiempo), a specialized tax and accounting news portal (Actualícese), and a regulatory tracking service (Regfollower), explicitly confirm that Colombia's tax authority, the DIAN, has issued a new regulation mandating the reporting of crypto-asset information. Several reports specify that this obligation falls on "cryptocurrency service providers" or "platforms," requiring them to report on user assets and transactions. Legal analyses from the law firm Holland & Knight and reports from various news outlets (Infobae, Crypto Briefing, Yahoo Noticias) all corroborate the existence of this new mandate. There are no contradictions in the evidence; all sources point to the same conclusion, establishing a high degree of certainty that the statement is true.
Summary

Colombia’s DIAN issued Resolution No. 000240 on December 24, 2025, mandating cryptocurrency service providers and exchanges to report user account data, transaction volumes, and balances for assets such as Bitcoin, Ethereum, and stablecoins. The regulation begins in the 2026 tax year, with the first report due by May 2027. Failure to comply may lead to fines of up to 1% of unreported amounts.

Terms & Concepts
  • DIAN: Colombia’s national tax and customs authority responsible for tax administration and enforcement.
  • Resolution 000240: A DIAN directive mandating crypto platforms serving Colombian tax residents to report account data, volumes, and balances from the 2026 tax year, with first reports due by May 2027.
  • Stablecoins: Cryptocurrencies designed to maintain a stable value, often pegged to a fiat currency like the U.S. dollar.