The Colombian tax authority (DIAN) has issued Resolution No. 000240 of 24 December 2025, which provides for the implementation of the Crypto-Asset Reporting Framework (CARF). The CARF provides for the reporting of tax information on transactions in crypto assets in a standardized manner, with a view to automatically exchange such information. The rules, as per Resolution No. 000240, require crypto asset services providers to adopt new procedures to identify and report crypto-asset operations…