Colombia

On 29 October 2026, Colombia’s Directorate of National Taxes and Customs (DIAN) issued a detailed advisory addressing common errors in electronic invoicing and the procedures for buyers who do not recognize a purchase. The guidance operates under the framework of Decree 1154 of 2020 and Resolution 000042 of 2020, which mandate electronic invoicing for all

On 29 October 2026, the DIAN announced a scheduled maintenance window for the Customs Information and Management System (SYGA), the platform that processes all import, export, and transit declarations in Colombia. The maintenance is authorized under Resolution 000124 of 2026, which establishes the technical availability standards for customs systems. The downtime is scheduled for the

On 27 October 2026, the DIAN, through its Buenaventura Sectional Directorate, executed precautionary measures on merchandise stored in the port terminals of Buenaventura, Colombia’s principal Pacific port. The operation, authorized under Article 590 of the Tax Statute (Decree 1165 of 2019) and Resolution 000087 of 2026, targeted goods with a declared customs value exceeding COP

On 26 October 2026, the DIAN published a step-by-step instructional guide for taxpayers to verify the validation status of electronic sales invoices using the Unique Electronic Invoice Code (CUFE). This initiative is part of the ongoing implementation of Resolution 000042 of 2020, which established the technical standards for electronic invoicing in Colombia. The CUFE, a

On 23 October 2026, Colombia’s National Tax and Customs Directorate (DIAN) released Oficio 017002 dated 28 September 2026, reiterating that electronic invoices used to support costs and deductions in corporate income tax returns must fully comply with statutory requirements to have fiscal validity. The ruling references Article 743 of the Tax Statute, which mandates that

On 20 October 2026, the Congress of the Republic approved the General Budget of the Nation (PGN) for fiscal year 2027, totaling COP 634.9 trillion. The budget was passed after the House of Representatives plenary endorsed the bill previously approved by the Senate. According to the Ministry of Finance, the budget prioritizes social investment, infrastructure,

On 22 October 2026, DIAN published a draft resolution proposing amendments to Title 3 of Resolution 000227 of 23 September 2025, which governs exogenous tax information reporting. The proposal introduces new reporting obligations, expands the data required from certain informants, and modifies technical specifications for data submission. The changes cover taxable years 2026 through 2028

On 22 October 2026, the DIAN issued Press Release No. 133 announcing a targeted outreach campaign to approximately 200,000 taxpayers with outstanding tax obligations, inviting them to benefit from the tax regularization regime established by Decree 1419 of 2026. The decree, enacted under the framework of Law 2277 of 2022 (Tax Reform for Equality and

On 21 October 2026, DIAN issued Concept 100208192-1997 clarifying that pets and domestic animals kept exclusively for companionship or emotional support form part of an individual’s gross equity for wealth tax purposes when they have monetary value and are fiscally owned at the end of the taxable period. The ruling interprets the statutory definition of

On 21 October 2026, Bogotá’s District Finance Secretariat (SDH) issued Resolution DDI-042682 establishing new deadlines for the submission of district exogenous information. The extension was granted due to technical incidents affecting the filing platform. Originally scheduled between 13 and 26 October 2026, the deadlines have been shifted to the period between 26 October and 8