International
Asia Pacific
EMEA
North America
Latin America
Digital platforms reporting in Colombia – Relevant modifications
This draft resolution is looking to update Resolution 000199 of December 2024, which regulates the reporting obligations for platform operators under the OECD Multilateral Competent Authority Agreement on the Automatic Exchange of Information Derived from Digital Platforms, applicable from fiscal year 2025 onwards.
Key aspects of the resolution include:
Impact on non-resident platforms in Colombia
The resolution explicitly impacts non-resident digital platforms that facilitate the provision of relevant services or the sale of goods by sellers resident in Colombia or related to the rental of immovable property located in Colombia, even if the platform is not a tax resident or does not have an effective place of management in Colombia. These platforms will be considered 'Reporting Platform Operators' and must comply with due diligence and reporting obligations.
Deadline to make comments
The DIAN will receive comments and recommendations regarding the draft Resolution from 25 June to 4 July 2025, through the following mailbox: dir-gen-autoridadcompetente@dian.gov.co.
* * * * *
If you need further information or assistance, please do not hesitate to contact us.
Copyright © 2025 Baker & McKenzie. All rights reserved. Ownership: This documentation and content (Content) is a proprietary resource owned exclusively by Baker McKenzie (meaning Baker & McKenzie International and its member firms). The Content is protected under international copyright conventions. Use of this Content does not of itself create a contractual relationship, nor any attorney/client relationship, between Baker McKenzie and any person. Non-reliance and exclusion: All Content is for informational purposes only and may not reflect the most current legal and regulatory developments. All summaries of the laws, regulations and practice are subject to change. The Content is not offered as legal or professional advice for any specific matter. It is not intended to be a substitute for reference to (and compliance with) the detailed provisions of applicable laws, rules, regulations or forms. Legal advice should always be sought before taking any action or refraining from taking any action based on any Content. Baker McKenzie and the editors and the contributing authors do not guarantee the accuracy of the Content and expressly disclaim any and all liability to any person in respect of the consequences of anything done or permitted to be done or omitted to be done wholly or partly in reliance upon the whole or any part of the Content. The Content may contain links to external websites and external websites may link to the Content. Baker McKenzie is not responsible for the content or operation of any such external sites and disclaims all liability, howsoever occurring, in respect of the content or operation of any such external websites. Attorney Advertising: This Content may qualify as “Attorney Advertising” requiring notice in some jurisdictions. To the extent that this Content may qualify as Attorney Advertising, PRIOR RESULTS DO NOT GUARANTEE A SIMILAR OUTCOME. Reproduction: Reproduction of reasonable portions of the Content is permitted provided that (i) such reproductions are made available free of charge and for non-commercial purposes, (ii) such reproductions are properly attributed to Baker McKenzie, (iii) the portion of the Content being reproduced is not altered or made available in a manner that modifies the Content or presents the Content being reproduced in a false light and (iv) notice is made to the disclaimers included on the Content. The permission to re-copy does not allow for incorporation of any substantial portion of the Content in any work or publication, whether in hard copy, electronic or any other form or for commercial purposes.
Are you sure want to delete comment ?
Scan this QR Code to share this content
