Colombia Rolls Out New Rules for Crypto Users and Exchanges

Highlights:

• Colombia has tightened crypto oversight with new rules that mandate compulsory reporting of crypto activities.
• The South American nation aims to meet global crypto regulatory standards with the new regulations.
• Authorities emphasized a narrow margin for errors, and defaulters could face serious penalties.

Colombian regulators have introduced new rules for Bitcoin (BTC) and other cryptocurrency users under Resolution 000240. According to a local news outlet, the new rules will tighten existing regulatory oversight, affecting how crypto transactions are tracked and reported. Colombia’s Directorate of National Taxes and Customs (DIAN) drafted the new guidelines to bring cryptocurrency activities under close surveillance. 

The new rules are also based on standards set by the Organization for Economic Cooperation and Development (OECD), which developed the Cryptoasset Reporting Framework (CARF) for sharing crypto tax data across countries. By adopting these regulations, Colombia hopes to meet global standards. The nation also aims to eliminate tax evasion via digital asset investments. 

DIAN has issued Resolution No. 000240, requiring crypto exchanges and service providers to report users’ Bitcoin, Ethereum, and stablecoin (e.g., USDT, USDC) transactions in line with the OECD’s CARF. The rules apply from the 2026 tax year, with the first filing due in May 2027.…

— Wu Blockchain (@WuBlockchain) January 9, 2026

New Regulation Details

Set to take effect from the 2026 tax year, the rules require cryptocurrency service providers to share customers’ data with the DIAN. This includes exchanges and other platforms where people buy, sell, or move digital assets. These platforms must submit transaction details like account ownership, transaction amounts, number of units moved, and the market value of each transaction.  The compulsory reporting officially took effect on December 24, 2025. However, the actual submissions will begin this year. Authorities expect the first large data submission on or before May 2027.

Individuals and companies that act as intermediaries are also affected by the new rules. For everyday users, transactions above $50,000 will trigger automatic alerts to the tax authority. Smaller transactions will not be excluded, as information like tax residence and total account balances after fees will be reviewed by the DIAN. The new regulations imply that Colombian users’ crypto transactions will no longer be private. On the other hand, the rules have integrated digital assets into the nation’s formal economy.  

#Noticia | 🔴 @DIANColombia expidió la Resolución 000240 del 24 de diciembre de 2025, que indica que a partir del año gravable 2026 Proveedores de Servicios de Criptoactivos deberán suministrar informes sobre transacciones de criptoactivos en Colombia 👉 https://t.co/OK0R5T2pDL pic.twitter.com/yKzqa3DQ2V

— Actualícese (@actualicese) January 8, 2026

Implications of Defaulting on Colombia’s New Rules

Crypto companies face serious penalties if they fail to report correctly, as authorities emphasized a minimal error margin with mandatory compliance. Fines could climb as high as 1% of the value of the unreported transactions. Meanwhile, as part of accountability efforts, legal experts have advised Colombian crypto investors to keep clear records of their cryptocurrency activities. This includes tracking purchase prices, sale prices, and transaction dates. During its review, the DIAN will compare data from different sources, which could also involve users’ personal records that explain the source of their funds.  

Globally, many countries have modified crypto-related rules to improve their economy. On December 24, 2025, Crypto2Community reported that Spain plans to fully enforce Markets in Crypto-Assets Regulation (MiCA) and the Administrative Cooperation Directive (DAC8) rules in 2026. Implementing these rules will tighten the nation’s oversight gap with stronger tax controls.

Spanish tax advisor, José Antonio Bravo Mateu, noted:

“We will have information on all the movements that have been made during 2026 … It will be almost complete information. This information will be much greater than that requested from a bank.”

In related news, Russia recently allowed more people to own cryptocurrencies under strict rules. The nation’s central bank sent a concept paper to the government, which explains separate rules for regular and professional crypto users. Russia aims to maintain low risk by allowing only limited access to digital assets.