Colombia: DIAN clarifies key aspects of foreign exchange information reporting

DIAN FX Ruling No. 100211171 – 2562 (14 September 2025)
26 Sept 2025    1 minute read
DIAN Colombia FX Reporting

In brief

Purpose of the Ruling

The National Tax and Customs Directorate (DIAN) issued FX Ruling No. 100211171 – 2562 (“Ruling”) to clarify the procedure for the completion and reporting of foreign exchange information, in line with Resolutions 000180 of 2024 and 000204 of 2025.

Contents

In depth

Scope and clarifications

The Ruling sets out the criteria and responsibilities for identifying and reporting the origin and destination of funds channeled through foreign exchange market intermediaries and compensation accounts. This information is mandatory to ensure traceability of transactions subject to foreign exchange control.

Specifically, it provides guidance for formats 1059, 1060, 1061, 1062, and 1066 on how to report:

  • The identification of the immediate beneficiary or ordering party; and
  • The domicile of the receiving or ordering account.

DIAN emphasizes that this information must be reported even if it is not included in Society for Worldwide Interbank Financial Telecommunication (SWIFT) messages and reiterates the joint responsibility of users and foreign exchange market intermediaries to capture, retain, and transmit this data.

Addresses 

The Ruling is addressed to:

  • Foreign exchange market intermediaries: Required to capture the minimum origin and destination information in their systems and transmit it in the XML files for foreign exchange information reporting.
  • Foreign exchange market intermediaries clients/users and holders of compensation accounts: Responsible for providing the required information and retaining supporting documentation evidencing the amount, characteristics, and origin or destination of the funds.

If you require additional information or assistance, please do not hesitate to contact us.

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Contact Information
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Bogota
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juandavid.lopez@bakermckenzie.com

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