the Colombian National Tax and Customs Directorate DIAN, through Resolution No. 000240, requires local crypto service providers to collect and submit detailed user and transaction data. The reported information includes account ownership details, transaction volume, number of transfers, market value, and net balance. This regulation applies to domestic and foreign exchanges and intermediaries providing services to Colombian residents or taxpayers, aiming to increase transparency in the digital asset sector and combat tax evasion. The first complete report for the 2026 tax year must be submitted by the last working day of May 2027. Failure to comply with the regulations or submit accurate data may result in fines of up to 1% of the unreported transaction amount.