Techub News Report: According to The Block, Colombia’s National Tax and Customs Authority (DIAN) has issued new mandatory reporting requirements for domestic cryptocurrency service providers, aimed at enhancing transparency in the digital assets sector and combating tax evasion. Under Resolution No. 000240 released on December 24, 2025, DIAN now requires exchanges, intermediaries, and other platforms handling Bitcoin, Ethereum, stablecoins, and other cryptocurrencies to collect and report detailed user and transaction data. This measure aligns with the OECD’s Cryptoasset Reporting Framework and applies to domestic and foreign service providers offering services to Colombian residents or taxpayers. According to reports, although the resolution takes effect immediately at the end of 2025, reporting obligations begin in the 2026 tax year. The first comprehensive report covering full-year 2026 data must be submitted by the last business day of May 2027.
Previously, individual cryptocurrency users in Colombia only needed to report holdings and gains in personal income tax filings, with no reporting obligations for third parties. The report indicates that the new regulations enable tax authorities to cross-check reported information and bring cryptocurrency wealth more comprehensively into the tax system. The report also notes that those failing to fulfill reporting obligations or submitting inaccurate data may face penalties of up to 1% of the value of unreported transactions.
コロンビア国家税関総局は暗号通貨取引所に対し、ユーザーおよび取引データの提出を要求しています
Techub News Report: According to The Block, Colombia’s National Tax and Customs Authority (DIAN) has issued new mandatory reporting requirements for domestic cryptocurrency service providers, aimed at enhancing transparency in the digital assets sector and combating tax evasion. Under Resolution No. 000240 released on December 24, 2025, DIAN now requires exchanges, intermediaries, and other platforms handling Bitcoin, Ethereum, stablecoins, and other cryptocurrencies to collect and report detailed user and transaction data. This measure aligns with the OECD’s Cryptoasset Reporting Framework and applies to domestic and foreign service providers offering services to Colombian residents or taxpayers. According to reports, although the resolution takes effect immediately at the end of 2025, reporting obligations begin in the 2026 tax year. The first comprehensive report covering full-year 2026 data must be submitted by the last business day of May 2027.
Previously, individual cryptocurrency users in Colombia only needed to report holdings and gains in personal income tax filings, with no reporting obligations for third parties. The report indicates that the new regulations enable tax authorities to cross-check reported information and bring cryptocurrency wealth more comprehensively into the tax system. The report also notes that those failing to fulfill reporting obligations or submitting inaccurate data may face penalties of up to 1% of the value of unreported transactions.