Overview
- DIAN’s Resolution 000240 took effect on December 24, 2025, shifting crypto oversight to third‑party reporting beginning with the 2026 tax year.
- Exchanges, intermediaries, and platforms serving Colombian taxpayers must report identity details, tax IDs, transaction volumes, units transferred, fair market values, and net balances.
- The scope covers widely used assets such as Bitcoin, Ether, and stablecoins while excluding central bank digital currencies.
- Transfers above $50,000 are deemed reportable retail transactions, with providers expected to implement enhanced due diligence and automated information sharing.
- The first full submissions covering 2026 are due by the last business day of May 2027, with fines of 0.5% to 1% for late, incomplete, or inaccurate reports.