Colombia: National Directorate of Taxes and Customs (DIAN) establishes new rules for the transmission of foreign exchange information

In brief

DIAN has issued Resolution No. 000204 on 3 April 2025, which establishes the content and technical characteristics of foreign exchange information, as well as the deadlines for its submission.

Reporting period Deadline for reporting
4th quarter 2023 and 1st, 2nd, 3rd, and 4th quarters 2024 No later than the last calendar day of October 2025.
1st, 2nd, 3rd, and 4th quarters of 2025 No later than the last calendar day of January 2026.
1st quarter of 2026 In the month of April 2026
According to the last digits of the NIT and the deadlines established in Article 2.2.1 of the resolution.

Contents

In depth

New data that must be reported and from when:

  • For operation types 01 (initial), 02 (return), and 03 (changes) of formats 1059, 1060, 1061, and 1062, and for corrections and new declarations derived from cancellations, of format 1066, the following data will be required:
    1. Name of the beneficiary or recipient of the transfer or payment.
    2. Name of the sender, originator, or ordering party of the funds.
    3. Data of the city and country of the receiving or sending bank account.
  • For formats 1059, 1060, and 1062, the following must be reported: trading currency, total value in trading currency, total value in dollars, and exchange rate to dollars.
  • In format 1067, some fields are adjusted, highlighting the type of legalization of imports and exports.

Data related to the origin or destination of the funds declared through IMC and accounts, as well as the legalizations of disbursements of external credits, will be presented only for operations channeled or legalized from 1 April 2025.

The foreign exchange pre-validator can be found at the following link: Prevalidadores.

Do not hesitate to contact us if you have any questions about this matter.

Click here to read the Spanish version.


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