Crypto Platforms Face New Compliance Wave: Colombia's DIAN Tightens Token and Asset Reporting

Colombia is ramping up enforcement on digital asset transactions, with the country’s tax authority DIAN introducing mandatory reporting requirements that will reshape how crypto platforms operate in the region. The shift reflects a global push to bring token trading and crypto holdings into formal tax frameworks—a trend that’s reshaping the industry as governments worldwide coordinate their oversight strategies.

The Policy Shift: What’s Changing

Late December saw Colombia’s DIAN adopt Resolution 000240, establishing a comprehensive reporting architecture for crypto service providers. Rather than relying on users to self-report their holdings, platforms—including foreign exchanges serving Colombian taxpayers—must now collect and submit detailed transaction data directly to authorities. This represents a fundamental change in how digital assets are monitored.

Starting with 2026 tax filings, all exchanges, custody providers, and other platforms facilitating token transactions must maintain complete user identification records and transaction documentation. The first batch of reports covering the full 2026 calendar year are due by May 31, 2027. The message is clear: crypto activity is no longer in a gray zone.

Why This Matters: The CARF Connection

Colombia’s framework doesn’t exist in isolation. The new rules align with the OECD’s Crypto-Asset Reporting Framework (CARF), a standardized system designed to let countries automatically exchange information about cross-border crypto transactions. Think of it as extending the same transparency rules that apply to traditional banking into the digital asset space.

By adopting CARF-aligned standards, Colombia positions itself within a growing network of jurisdictions committed to coordinated tax enforcement. As more countries implement similar frameworks, crypto users and platforms operating across borders will face increasingly uniform reporting obligations. The days of navigating fragmented regulatory landscapes are ending.

Practical Impact: What Platforms Must Do

For crypto platforms and custodial services, the resolution means infrastructure upgrades are already necessary. Collecting granular user data, tracking every transaction, and preparing structured reports requires system redesigns that typically take months. Foreign platforms offering services to Colombian users cannot claim exemption—DIAN’s reach extends across borders.

The goal for authorities is straightforward: match reported crypto activity against individual tax filings, spot discrepancies, and close enforcement gaps. For users, the outcome is clear—holdings and transactions involving token and digital asset activity are now formally part of the tax system.

The Broader Landscape

Colombia’s move signals that treating crypto as outside traditional tax compliance is no longer viable. As CARF adoption spreads globally, similar reporting regimes will become standard. Platforms that adapt early will be better positioned to serve users in multiple jurisdictions. Those that resist face the risk of losing market access.

The transition is underway, and 2026 marks the operational deadline. For the crypto ecosystem in Colombia and beyond, formal integration into government oversight structures is no longer coming—it’s here.