New reporting regime for Cryptoasset Transactions in Colombia

The DIAN formalized the new information regime for Cryptoasset Operations in Colombia through Resolution 240 of December 24, 2025 , incorporating the Automatic Exchange of Information in accordance with the Cryptoasset Reporting Framework (bloCARF) .

This measure aligns Colombia with the standards promoted by the OECD and already in force in other jurisdictions such as Brazil , expanding the visibility of tax authorities on operations with digital assets for tax and control purposes.

What does the new information regime establish?

The new reporting regime for Crypto Asset Operations in Colombia requires certain providers to report, on an annual basis, detailed information on users and transactions related to crypto assets, under stricter technical and due diligence standards.

The main objective is to reduce opacity in the crypto ecosystem, strengthen tax control, and facilitate the automatic exchange of information between tax administrations.

Who is required to report under the new reporting regime for Cryptoasset Operations in Colombia?

The standard defines the following as Cryptoasset Service Providers Subject to Reporting :

• Natural or legal persons who, as a business activity, provide cryptocurrency exchange services to clients.

• Entities that act as intermediaries or counterparties in transactions with crypto assets.

• Platforms that facilitate the trading or transfer of crypto assets, regardless of their operating model.

  
  

What information must be reported under the new reporting regime?

Those required to do so must report annual information on their Reportable Users , including tax residents in Colombia and abroad.

Personal identification

• Full name

• Address

• Tax Identification Number or equivalent functional identifier

• Date and place of birth

  
  

Transaction details

• Total gross amount of acquisitions and disposals in exchange for fiat currency.

• Exchanges between different types of crypto assets.

• Retail payment transactions for the purchase of goods or services that exceed USD 50,000 .

• Transfers to external wallets when the final beneficiary is not identified.

  
  

Key concepts of the new reporting regime for Cryptoasset Transactions in Colombia

Relevant Crypto Asset

Any digital representation of value based on DLT technology (such as blockchain) that does not correspond to a Central Bank Digital Currency (CBDC) or specific electronic money.

Due Diligence

Suppliers must implement enhanced procedures to identify the person who exercises actual control over the accounts, especially in trusts or complex legal structures.

Zero Report

If no reportable users are identified during a period, the provider must formally inform the DIAN that its report is zero.

Deadlines and method of submission of the new information regime

• Deadline: last business day of May each year, starting with tax year 2026.

• Format: electronic presentation in XML through the DIAN systems.

• RUT: mandatory update with responsibility 67 — Automatic Exchange of Information CARF .

  
  

Penalties for non-compliance

Failure to comply with the new reporting regime for Cryptoasset Transactions in Colombia may result in significant penalties, including:

• Fines for not sending the information, sending it with errors or in a late manner (Art. 651 of the Tax Statute).

• Penalties for not updating the RUT with the new responsibility (Art. 658-3 of the Tax Statute).

• Obligation to keep records for at least five years.

Source: DIAN

Brinta and the new reporting regime for Cryptoasset Transactions

The new reporting regime for Crypto Asset Operations in Colombia strengthens the control and reporting obligations to the DIAN, in line with the bloCARF framework.

Brinta supports companies with automation and organized information management.

Talk to our team and manage this scheme seamlessly.