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.