Colombia’s National Directorate of Taxes and Customs has introduced a new reporting requirement for crypto service providers operating in or serving the country. Under Resolution 000240, exchanges and intermediaries must collect and submit detailed information on users and transactions involving cryptocurrencies and stablecoins.
The measure expands existing tax disclosure rules by adding third-party reporting obligations. Platforms are required to report account ownership data, transaction volumes, transferred units, market values, and net balances. The framework aligns Colombia with the OECD’s Crypto-Asset Reporting Framework and applies to both domestic firms and foreign providers with Colombian users.
Reporting obligations begin with the 2026 tax year, with the first full filing due in May 2027. Authorities say the policy will improve cross-checking of tax declarations and reduce evasion risks. Non-compliance may result in financial penalties tied to unreported transaction values, reinforcing Colombia’s broader push for oversight as crypto usage grows locally.
