Americas

On 5 October 2026, Colombia’s National Tax and Customs Directorate (DIAN) published the “Instructivo – Lectura del reporte de factura electrónica,” a detailed guide explaining how taxpayers should interpret the monthly accumulated electronic invoicing report that DIAN sends to electronic document issuers. This instructive document aims to standardize the reading of data fields, error codes,

Through Concept 015976 of 2026, issued on 5 October 2026, DIAN clarified that cash payments made by gambling and lottery operators—linked to the fiscal recognition of costs, deductions, liabilities, or creditable taxes—are not subject to the general 100 UVT cash limit under Article 771-5 of the Tax Statute. Instead, a specific limit of 1,800 UVT

On 5 October 2026, the Colombian tax authority clarified the income tax exemption regime for Social Interest Housing (VIS) and Priority Interest Housing (VIP) projects through a new regulatory guidance. The guidance details specific requirements for parking spaces, autonomous patrimonies, and land subdivisions to qualify for the exemption. These clarifications are critical for real estate