Colombia Introduces Mandatory Crypto Reporting Rules for Exchanges

Colombia’s tax authority, DIAN, has introduced a mandatory reporting regime for crypto service providers, requiring exchanges and intermediaries to collect and submit user and transaction data as part of its oversight of the digital asset sector.

The rules were set out in Resolution 000240, issued on December 24. This resolution adds a crypto reporting regime aligned with international standards developed by the OECD, including the Crypto-Asset Reporting Framework (CARF).

According to the new regulations, crypto exchanges, custodians, and other service providers must report identifying information and transaction data for “reportable” users. This enables the automatic exchange of that information with foreign tax authorities. Additionally, the resolution establishes due diligence and valuation requirements, including fair-market valuation methods, and sets penalties for providers that fail to comply.

It’s important to note that these reporting obligations are directed at service providers and do not directly impose reporting duties on individual users. The resolution takes effect immediately upon publication, requiring affected platforms to update their compliance and reporting systems before the first reporting cycles begin.

**Related: Brazilians May Soon Need to Pay Taxes on Crypto Held Abroad**

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### Countries Move to Close Crypto Tax Reporting Gaps

As cryptocurrency becomes increasingly mainstream, governments worldwide are tightening tax rules to close reporting gaps and strengthen oversight of digital asset activities.

One significant development is the rollout of CARF, an OECD-backed global standard. CARF requires crypto service providers to collect and automatically report user and transaction data to tax authorities. Initial reporting under CARF is expected in 2026, with the first automatic exchanges of information anticipated in 2027.

In a November update, the OECD reported that 48 jurisdictions have already enacted or are close to enforcing laws mandating CARF-related data collection. Another 27 jurisdictions are expected to begin sharing information in 2028.

The Organisation for Economic Co-operation and Development (OECD) is an international organization that develops policy standards on taxation, economic cooperation, and financial transparency.

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### Developments in Other Countries

In the United States, lawmakers may pass the CLARITY Act in 2026. This proposed framework aims to clearly define how digital assets are classified, taxed, and issued, providing much-needed regulatory clarity.

While many countries are advancing clearer crypto tax regulations, others remain cautious. For example, Indian financial authorities recently expressed concerns during a parliamentary finance committee meeting that cryptocurrency transactions could hinder tax enforcement, highlighting potential risks associated with crypto activity.

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As global regulatory frameworks evolve, crypto service providers and users alike should stay informed about these changes to ensure compliance and be prepared for expanding tax reporting requirements.
https://bitcoinethereumnews.com/crypto/colombia-introduces-mandatory-crypto-reporting-rules-for-exchanges/

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