Colombia Crypto Reporting Regime: Resolution 000240 & The 2026 Tax Crackdown

On December 24, 2025, Colombia’s National Directorate of Taxes and Customs (DIAN) fundamentally altered the nation’s digital asset landscape by issuing Resolution 000240. This regulation effectively ends the era of anonymous cryptocurrency trading in Colombia, mandating that all Crypto-Asset Service Providers (CASPs) report detailed user and transaction data to the government starting in the 2026 tax year.

The End of Voluntary Disclosure Previously, crypto tax compliance in Colombia relied on users voluntarily declaring their assets a system prone to underreporting. The new resolution shifts the burden of proof to the exchanges. It aligns Colombia with the OECD’s Crypto-Asset Reporting Framework (CARF), creating an automated exchange of information structure similar to how traditional banks report interest income. This move is explicitly designed to close the “digital tax gap” and enforce income and wealth tax obligations.

The mandate casts a wide net, covering centralized exchanges (like Binance or Bitso), custodial wallet providers, and P2P intermediaries. Crucially, the rule applies to both domestic Colombian companies and foreign platforms that serve Colombian residents. If a platform facilitates the exchange or custody of crypto assets for a Colombian user, it is legally obligated to report.

CASPs must update their “Know Your Customer” (KYC) protocols to identify the “Ultimate Beneficial Owners” of all accounts. For these users, they must report:

• Identity: Name, Tax ID (NIT), address, and tax residency.
• Activity: The gross volume of acquisitions, disposals, and transfers.
• Holdings: The “fair market value” of the portfolio at the end of the reporting period.

The $50,000 Trigger To prioritize enforcement against high-net-worth evasion and money laundering, the resolution establishes a specific threshold: any single transaction exceeding $50,000 USD (or its equivalent) triggers an automatic, high-priority notification to DIAN.

Timeline and Penalties

• Observation Period: Data collection begins January 1, 2026. All trading activity throughout the 2026 calendar year is subject to this retro-active surveillance.
• Reporting Deadline: The consolidated data must be transmitted to DIAN by May 2027.
• Sanctions: Non-compliance is financially severe. Entities that fail to report, or report erroneously, face fines of up to 1% of the total value of the unreported information. For major exchanges, this penalty could amount to millions of dollars, serving as a powerful deterrent against non-compliance.

In short, Resolution 000240 transforms crypto exchanges into fiscal agents of the state. By May 2027, DIAN will possess a granular map of the crypto wealth of its citizens, likely triggering a wave of automated tax audits for users whose declared income does not match their digital assets.