detailed user transaction data. The mandate takes effect for the 2026 tax year.
The rules implement the Crypto-Asset Reporting Framework (CARF) of the OECD. This marks the most significant regulatory step Colombia has taken toward treating digital assets as fully integrated into the formal financial system.
The data dragnet
As of the 2026 fiscal year all "Crypto Asset Service Providers" operating in the country are required to open their books to the DIAN. This applies to exchanges, custodians and intermediaries facilitating transactions in any major asset including Bitcoin, Ether and stablecoins like USDT.
The scope of the data collection is granular. Providers must submit records covering account ownership, transaction volumes and the precise market value of each operation. The first large-scale report will cover all activity during 2026 and must be delivered by May 2027.
The framework applies to both individuals and legal entities. It extends beyond simple trading to include transfers and payment activities. Notably the DIAN will receive automated alerts for any transfer exceeding $50,000. However standardized electronic filings will also capture smaller balances and transactions.
