DIAN issues new rules requiring crypto-asset service providers to report user and transaction data under the OECD’s CARF framework, with information exchange starting in 2027.
Colombia’s tax authority (DIAN) issued Resolution No. 000240 on 24 December 2025, establishing a formal framework for reporting crypto-asset transactions.
Under the resolution, digital asset service providers must collect and report specific financial information and user identities to DIAN. The rules align with the OECD’s Crypto-Asset Reporting Framework (CARF), which promotes international tax transparency through the automatic exchange of information.
The resolution specifies key legal definitions, required due diligence procedures, and the technical formats for submitting annual reports. It also sets compliance deadlines and outlines penalties for failing to accurately disclose relevant digital transactions.
Colombia signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under CARF (CARF MCAA) on 31 October 2024 and plans to begin exchanging crypto-asset tax information by 2027.
Earlier, DIAN proposed a draft resolution to implement the OECD’s Crypto-Asset Reporting Framework (CARF) to standardise tax reporting for crypto transactions.
