Colombia: Proposed implementation of OECD cryptoasset reporting framework (CARF)

Would require annual electronic reporting of cryptoasset transactions starting in 2026

Download PDF
Share
november 24, 2025

The Colombian tax authority (DIAN) has proposed a draft resolution to adopt the OECD cryptoasset reporting framework (CARF). This proposal would require crypto service providers to report user and transaction data for tax purposes, with annual electronic reports beginning in 2026.

The draft resolution would mandate reporting cryptoasset service providers (RCASPs) to report user and transaction data and defines key CARF concepts and setting due diligence standards. RCASPs would be required to retain documents for five years and correct inconsistencies within 30 days upon DIAN’s request. Reports would be due annually by the last business day of May, starting with the 2026 tax year, and must be submitted electronically in XML format.

Read a November 2025 report prepared by the KPMG member firm in Colombia

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline