Colombia and France tighten crypto tax reporting rules

Beincrypto reports Colombia and France have moved to strengthen crypto tax reporting: Colombia’s tax authority will require exchanges and other providers to report user balances and transactions starting with the 2026 tax year, while France’s National Assembly committee adopted amendments to force disclosure of self‑custody wallets holding more than €5,000.

In Colombia, the National Directorate of Taxes and Customs (DIAN) issued Resolution 000240 on December 24, 2025, obliging exchanges, intermediaries and platforms handling Bitcoin, Ether, stablecoins and other assets to collect and submit account ownership, transaction volume, number of units transferred, market value and net balances.

The resolution took effect immediately, reporting obligations begin with the 2026 tax year and the first comprehensive filing is due by the last business day of May 2027; fines of up to 1% of unreported transaction values may apply. A Chainalysis report from October 2025 recorded $44.2 billion in Colombian crypto transactions between July 2024 and June 2025, making Colombia the fifth‑largest market in the region and the second‑fastest‑growing by value received.

Key Topics

Crypto, Colombia, France, Dian, Self-custody Wallets, Chainalysis