Colombia Implements Mandatory Crypto Reporting Regime for Exchanges
Written by Ohris M. Greyoon, Blockchain & Crypto Expert
Source: Coinmarketcap
Updated: Jan 09 2026- New Regulation Implementation: Colombia's tax authority, DIAN, has introduced Resolution 000240 on December 24, mandating crypto service providers to collect and submit user and transaction data, which is expected to enhance compliance and transparency in the digital asset sector.
- Alignment with International Standards: The new rules align with OECD-developed international standards, requiring crypto exchanges and intermediaries to report identifying information for 'reportable' users, facilitating automatic information exchange with foreign tax authorities and strengthening international tax cooperation.
- Compliance Requirements: The resolution also establishes due diligence and valuation requirements, including fair-market valuation methods, and imposes penalties on providers that fail to comply, aiming to elevate the overall compliance level within the industry.
- Global Trend: As cryptocurrencies move further into mainstream finance, governments worldwide are tightening tax regulations to close reporting gaps, with initial reporting expected in 2026 and automatic information exchanges anticipated in 2027, reflecting a growing global emphasis on crypto asset regulation.
About the author
Ohris M. Greyoon
Ohris M. Greyoon holds a Master’s in Computer Science from MIT and has 10 years of experience in blockchain technology and cryptocurrency markets. A pioneer in decentralized finance (DeFi) analysis, he leads Intellectia’s Crypto News, offering cutting-edge insights into digital assets.
