哥倫比亞稅務與海關總局（DIAN）發布第 000240 號決議，要求加密貨幣交易所及加密資產服務供應商，向稅務機關強製申報用戶的比特幣、以太坊及穩定幣（如 USDT、USDC）交易數據，以符合經濟合作暨發展組織（OECD）製定的加密資產申報框架（CARF）。

這項新規將自 2026 課稅年度起生效，首次集中申報作業須於 2027 年 5 月辦理，申報範圍涵蓋 2026 年度所有交易活動。須申報的資訊包含帳戶持有人身分、交易數量、交易金額及市場價值；未依規定申報或申報資訊錯誤者，最高可處交易金額 1% 的罰鍰。此外，單筆轉帳或支付金額超過 5 萬美元的交易，將啟動自動通報機製

Colombia’s Dirección de Impuestos y Aduanas Nacionales (DIAN) has issued Resolution No. 000240, requiring cryptocurrency exchanges and crypto-asset service providers to compulsorily submit transaction data of users’ Bitcoin, Ethereum and stablecoins (e.g., USDT, USDC) to tax authorities, in compliance with the Crypto-Asset Reporting Framework (CARF) formulated by the Organisation for Economic Co-operation and Development (OECD).

The new regulations will take effect for the 2026 tax year, with the first centralized filing due in May 2027, covering all transaction activities conducted in 2026. The information to be reported includes the identity of account holders, transaction volume, transaction amount and market value. Failure to submit the required data or submission of incorrect information may result in a maximum fine of 1% of the transaction value. In addition, any single transfer or payment exceeding 50,000 US dollars will trigger automatic reporting.