Things have changed for Bitcoin (BTC) and cryptocurrency users living in Colombia or trading with stablecoins. That’s because the South American country is joining a global transparency standard that forces exchanges and other service providers to reveal the movements of their customers.
Through the recent resolution 000240, the Directorate General of Internal Revenue and Customs (DIAN) is taking a firm step forward. Towards complete oversight of digital assets.
This measure is in response to a mandate from the Organization for Economic Co-operation and Development (OECD), which established the Crypto Asset Reporting Framework (CARF).
Simply put, this means that Colombia has decided to speak the same language as the world’s economic powers. The aim is to ensure that the digital asset ecosystem does not become a haven. As reported by CriptoNoticias, on suspicion of tax evasion.
Therefore, from tax year 2026, “cryptoactive service providers” will be DIAN information providers. This means that any user who buys, sells or transfers assets such as Bitcoin, Ether (the cryptocurrency of the Ethereum network), or stablecoins such as USDT or USDC needs to know the following: Your information is no longer private.
these companies Account owner, activity volume must be reported.the number of units traded and the market value of each movement.
Initial observation period
The resolution took effect on December 24, 2025, but the clock will not start counting down until 2026. Therefore, users should note that this year will be the first total observation period. And each transaction you make is recorded on the service provider’s server.
Platform delivery deadline is May 2027 The first major large-scale report to DIAN.
That’s a wide standard. This affects both natural persons and legal entities acting as intermediaries. But the data that the average citizen should be most interested in is data about retail payments. This is because DIAN will receive automatic alerts for transfers and payments over $50,000.
Even if the User does not reach these numbers, the information regarding the User’s tax residence and net balance (free of charge) will be part of the XML file processed electronically by DIAN.
Cost of non-compliance
For cryptocurrency companies, the margin for error is minimal. The sanctions for failing to report or providing false information can be devastating. Reach up to 1% of the total amount of unreported work. As law firm Holland & Knight points out, transparency is now an unavoidable legal obligation, so the rigor of the calendar is beyond question.
With this in mind, lawyers are advising cryptocurrency users in Colombia to maintain order and transparency in their operations. In other words, please keep Recording the buying and selling prices of digital assets. They consider it important because DIAN collates information and users must be able to explain where their funds come from.
In short, Colombia is closing the gap between innovation and taxation. For investors, this means a more regulated market. For the tax system, this means digital assets are now officially in the coffers of the state.