Points of Focus 

• DIAN requires VASPs to report user crypto transactions from 2026.  
• Threshold $2,400 annual volume; fines up to 1% of unreported value.  
• Aligns with OECD CARF; first mass report due May 2027.

Colombia’s tax authority, DIAN, issued Resolution 000240 on December 24, 2025, requiring all crypto asset service providers (VASPs), including exchanges and brokers, to report detailed user transaction data for the 2026 tax year, with the first mass submission due in May 2027.

🚨JUST IN: COLOMBIA TAX AUTHORITY MANDATES CRYPTO REPORTING

Colombia’s tax authority now requires exchanges and crypto platforms to collect and report detailed user and transaction data on BTC, ETH, stablecoins, and more, as part of a broader push to combat tax evasion. pic.twitter.com/hmtdUqFQFu

— Coin Bureau (@coinbureau) January 9, 2026

Colombia to report and tax crypto transactions in 2026

The rule, aligning with the OECD’s Crypto Asset Reporting Framework (CARF), mandates VASPs to disclose user identities, wallet addresses, transaction volumes, dates, and fiat/crypto conversions for residents or entities operating in Colombia. Reporting kicks in for annual volumes exceeding approximately COP 10 million ($2,400), with fines up to 1% of unreported transaction value or COP 200 million ($48,000) per violation.

Crypto just entered the global reporting perimeter.

From 2026–27, exchanges report transactions and share data across borders under OECD rules.

This isn’t a tax story.
It’s a capital-visibility story.

DM “CARF” for a short briefing.
— NKD Advisory#Crypto #GlobalCapital pic.twitter.com/cCDTbkuScq

— Neil Datta (@NKDAdvisory) January 2, 2026

DIAN will receive automatic alerts for transfers over $50,000, processed via XML files, a move which builds on Colombia’s 2022–2024 VASP registration regime under the Superintendencia Financiera, shifting from voluntary user declarations to mandatory platform reporting.

Industry responses, as it is globally, have pointed at compliance burdens and the irony of the matter. The Colombian Blockchain Association, however, pledged cooperation on implementation, while lawyers advise users to maintain detailed records of acquisition costs for future tax filings. 

From Jan 1, 2026, exchanges start reporting crypto transactions by default. From 2027, that data gets shared globally. are you still relying on being invisible? pic.twitter.com/nicCozBbwz

— disha.base.eth (@dipwithdisha) January 8, 2026

The OECD Effect?

The OECD’s Crypto-Asset Reporting Framework (CARF) took effect on January 1, 2026, in over 48 jurisdictions, including all EU member states, the UK, Japan, Canada, South Korea, and Colombia, requiring crypto asset service providers to begin collecting detailed user transaction data for automatic cross-border exchange starting in 2027.

CARF mandates VASPs (exchanges, brokers, wallet providers) to report user identities, wallet addresses, transaction volumes, dates, and fiat/crypto conversions, with thresholds varying by jurisdiction but generally capturing significant activity. 

The framework, adopted by 48 countries as of late 2025, extends the Common Reporting Standard (CRS) model used for traditional finance to digital assets, enabling tax authorities to share information seamlessly and close loopholes for offshore holdings.