Colombia mandates crypto service providers to report transaction data, new regulations to be enforced starting in 2026

【Blockchain Movement】The Colombian National Tax and Customs Directorate (DIAN) has issued a significant regulatory policy. According to Resolution No. 000240 dated December 24, 2025, the country’s management of cryptocurrency service providers has officially been upgraded.

What does this new regulation require? In simple terms, trading platforms, intermediaries, and other service providers handling digital assets such as Bitcoin, Ethereum, stablecoins, etc., must collect and report detailed user and transaction data. Specifically, this includes account ownership information, transaction volume, the number of digital assets transferred, market value, and net balance.

The core goal of the policy is clear: to enhance transparency in the digital asset sector while combating tax evasion. This framework references the OECD’s crypto asset reporting standards and applies to all domestic and foreign service providers offering services to Colombian residents or taxpayers.

When does it take effect? Here’s the key point. The resolution becomes effective immediately at the end of 2025, but the actual reporting obligations start from the 2026 tax year. That means the first report covering all transaction data for the entire year of 2026 must be submitted by the last working day of May 2027.

This reflects the trend among mainstream countries and regions toward more transparent, standardized, and stricter information disclosure requirements for the crypto industry. For global crypto service providers, compliance costs and data management demands will continue to rise.