DIAN updated digital platform reporting rules with Resolution 228, clarifying definitions, expanding obligations for operators, and refining due diligence and reporting requirements.
Colombia’s Tax Authority (DIAN) issued Resolution 228 on 30 September 2025, updating the reporting obligations for digital platform operators first introduced under Resolution 199 in December 2024.
The resolution clarifies key definitions, refines reporting criteria, and ensures alignment with international standards. It defines terms such as platform operator subject to reporting, relevant activities, reportable jurisdictions, and principal addresses.
Key updates include an expanded definition of “Platform Operator Subject to Reporting,” now covering temporary obligations for certain non-resident operators facilitating activities by Colombian tax resident sellers, and a definition of “Relevant Activity,” which includes the sale of goods and services for consideration.
The resolution also specifies reporting requirements, including the provision of financial account identifiers when available, and introduces adjustments to due diligence procedures, particularly for operators of the same platform.
Certain provisions of Resolution 227 of 2025 have been repealed to avoid overlap and ensure consistency.
Earlier, DIAN introduced Resolution 199 of 2024 on 19 December 2024, mandating digital platform operators to submit information.
