The authority has urged large taxpayers, companies, and individuals to confirm their exact filing dates, follow the updated technical guidance, and ensure timely compliance to avoid system congestion and potential penalties.
Colombia’s National Tax and Customs Directorate (DIAN) has announced that deadlines for submitting Tax Exogenous Information for the 2025 tax year begin in April 2026. Taxpayers are advised to verify their specific submission dates based on the last digit(s) of their NIT to avoid congestion and potential fines.
For large taxpayers, the reporting period starts on 28 April and ends on 13 May 2026. Legal entities and individuals must submit between 14 May and 12 June 2026. DIAN emphasises the importance of confirming the exact deadline applicable to each taxpayer.
To facilitate compliance, DIAN has published the 2026 File Submission Guide, detailing step-by-step instructions for uploading formats and technical specifications. Tax Information Prevalidators for 2025 are also available on the DIAN website.
Other key reporting deadlines include:
- National Registry (Registraduría Nacional): First business day of March
- Ministry of Culture (Form 2825): First 15 days of the month following each quarter
- Consolidated Financial Statements and Shareholders’ Transactions: 30 June 2026
- Municipalities and Districts (ICA): 31 August 2026
DIAN notes that voluntary reporting for tax years 2021 to 2024 (Forms 2823 to 2840) remains possible, but submission for 2025 is mandatory.
Compliance for 2025 must follow Resolution 000162 of 2023 and Resolution 000188 of 2024. Taxpayers are encouraged to consult DIAN’s institutional portal to confirm whether their income thresholds or legal status make them obligated to report.
Format and technical specification changes introduced in Resolutions 000233 and 000237 of 2025 will apply from the 2026 tax year, consistent with Article 631 of the Tax Statute and its regulations.
Exogenous Information, also referred to as magnetic media, requires individuals and legal entities to submit data on transactions with third parties. DIAN uses this information to generate suggested income tax returns, perform data cross-checks, and strengthen controls against tax evasion and smuggling.
