Colombia mandates crypto platforms to report user and transaction data

Colombia’s tax authority, DIAN, has introduced a mandatory reporting regime requiring crypto exchanges and intermediaries to collect and submit user and transaction data as part of its oversight of the digital asset sector. The rules are set out in Resolution 000240, issued on Dec.

24, and align with OECD-developed international standards including the Crypto-Asset Reporting Framework (CARF). According to the resolution, exchanges, custodians and other service providers must report identifying information and transaction data for “reportable” users, enabling the automatic exchange of that information with foreign tax authorities.

The resolution also sets due diligence and valuation requirements, including fair‑market valuation methods, and establishes penalties for providers that fail to comply. The obligations apply to service providers and do not directly impose reporting duties on individual users. The resolution takes effect upon publication and requires affected platforms to update compliance and reporting systems before the first reporting cycles.

The change comes amid a broader international push to close crypto tax reporting gaps: the OECD said CARF’s initial reporting is expected in 2026 with the first automatic exchanges anticipated in 2027, that 48 jurisdictions have enacted or are close to enforcing CARF-related laws, and that another 27 jurisdictions are expected to begin sharing information in 2028.

Key Topics

Crypto, Dian, Colombia, Oecd, Carf, Crypto Exchanges