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Colombia DIAN tax portal rollout and IRS cooperation

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2026-09-01 14:05 UTC → 2026-09-02 04:20 UTC · added ~~removed~~

Colombia DIAN tax portal rollout and ~~earthquake relief~~ IRS cooperation

In late July 2026, Colombia’s National Tax and Customs Directorate (DIAN) began a two-phase rollout of new taxpayer-service tools. On 23 July, the agency activated an online portal providing individuals and businesses with exogenous information reported by third parties for the 2025 fiscal year to help verify 2026 income-tax declarations. Four days later, DIAN opened a five-day virtual public auction of seized assets on the El Martillo platform. On 2 August, DIAN released the 2026 filing calendar, setting the period from 12 August to 26 October. Following an earthquake on 10 August, the government announced a one-month postponement for income tax filings for individuals in severely affected areas. As the tax season progressed, DIAN clarified the economic thresholds for the 2025 taxable year. Individuals must file a return if they are responsible for VAT, or if they meet any of the following criteria: gross income, purchases/consumption, or bank deposits/financial investments exceeding 1,400 UVT (approximately 69,719,000 pesos); or gross assets exceeding 4,500 UVT (approximately 224,096,000 pesos). To facilitate filing, DIAN recommended taxpayers prepare documentation such as the Single Tax Registry (RUT), bank statements, and certificates of income and withholdings as of 31 December 2025. By late August, DIAN entered the September 2026 income tax declaration period for natural persons. Approximately seven million taxpayers are expected to file, with an estimated revenue projection of 6.1 trillion pesos. To assist those with liquidity issues, DIAN offers a ‘facilidad de pago’ (payment facility) to organize debts into installments, though this does not eliminate interest. DIAN noted that filing on time is distinct from paying the balance; late filings incur penalties of 5% of the tax per month of delay, up to 100% of the debt. On 31 August, DIAN formalized a cooperation agreement with the United States Internal Revenue Service (IRS). Led by Director General Andrés Felipe Velásquez, the alliance focuses on utilizing advanced technological and analytical tools to combat cross-border tax evasion and facilitate the automatic exchange of financial information. DIAN also announced plans to integrate its financial intelligence capabilities into the government's anti-corruption search block.

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