Beginning in May, cryptoasset service providers will be required to submit reports to the National Tax and Customs Authority (DIAN).
Resolution 000240 of December 24, 2025 (Resolución 000240 de 24 de diciembre de 2025) amends Resolution 227 of September 23, 2025 (Resolución 227 del 23 de septiembre de 2025). The amendment defines in detail the reportable information to be filed by cryptoasset service providers (proveedores de servicios de criptoactivos). It establishes reporting frequency, deadlines, technical specifications, correction procedures, and the obligation to retain supporting documentation.
The regulation implements the automatic exchange of information framework under the Convention on Mutual Administrative Assistance in Tax Matters (Convención sobre asistencia administrativa mutua en materia fiscal), approved domestically through Law 1661 of 2013 (Ley 1661 de 2013). The Convention includes the majority of OECD member states, European Union jurisdictions, and other participating countries. Colombia is aligning its crypto reporting regime with global transparency standards.
The primary purpose of the reporting obligation is to identify users of cryptoasset service providers and to capture the general characteristics of transactions executed through such providers. The data will be used for international information exchange and domestic tax enforcement.
The DIAN clarified that the information must be filed electronically no later than the last business day of May of the year following the relevant reporting period. Each reporting cryptoasset service provider must submit a separate file for each reportable jurisdiction for which information is available.
The Resolution further provides that late, erroneous, or incomplete filings will trigger the penalties established in Article 651 of the Tax Code (Estatuto Tributario, E.T.). This framework materially increases compliance exposure for digital asset intermediaries. The message is clear. Crypto reporting is no longer optional governance. It is a regulated obligation backed by enforceable sanctions.
