Digital Platforms: New DIAN Reporting Obligations in Colombia
- Daniela Lavin
- Oct 13
- 3 min read
The National Directorate of Taxes and Customs (DIAN) has issued Resolution 000228 of September 30, 2025, introducing a new framework of reporting obligations for digital platforms that facilitate transactions involving users or assets located in Colombia.
These DIAN reporting obligations for digital platforms aim to increase fiscal transparency and ensure proper tax oversight across the Colombian digital economy.
This initiative is part of DIAN’s broader strategy to strengthen tax control over the digital economy, aligning with global trends in fiscal transparency and significant economic presence.
Scope and Entry into Force
Starting in Q4 2025, foreign digital platform operators must submit an annual information report to DIAN, with a filing deadline of February 27, 2026.
This reporting duty does not imply liability for VAT payment or direct application of Significant Economic Presence (SEP) rules. It arises from facilitating transactions involving Colombian tax residents or assets located in the country.
Covered Activities
Platforms are required to report if they facilitate any of the following activities:
Provision of qualified services to recipients residing in Colombia.
Sale of goods by sellers who are Colombian tax residents.
Leasing of real estate located in Colombian territory.
Qualified services include those involving compensation for personal tasks or the use of goods or means of transport such as transportation, delivery, tutoring, technical assistance, writing, design, data management, and administrative, legal, or accounting services.
Tax Registration Requirements
Foreign operators must:
Register with DIAN and obtain a Tax Identification Number (RUT) if they do not already have one.
Select the box “Automatic Exchange of Information – DPI” within the RUT.
This requirement applies even if the platform has no permanent establishment or direct tax filing obligation in Colombia.
Information to Be Reported
The annual report must include, at a minimum:
Platform identification: legal name, address, tax ID (NIT), and trade name.
Seller identification: tax ID, residence jurisdiction, financial account number, and account holder.
Transaction details: total amount, number of activities, commissions, fees, or taxes withheld.
Leasing details: property address, number of days rented, and type of listing.
Reports must be submitted electronically in XML format through DIAN’s online services, with data as of December 31 of each year and filing by the last business day of February.
Penalties for Non-Compliance
Failure to file, late submission, or inaccuracies may result in penalties of up to USD 97,000, in addition to sanctions for failure to register or to mark the DPI information box in the RUT.
Implications and Next Steps
Resolution 000228 marks a key milestone in DIAN’s oversight of the digital economy, aligning Colombia with global standards for automatic exchange of information.
Foreign digital platforms operating in Colombia should now:
Evaluate whether their activities fall under reportable categories.
Review their registration status with DIAN.
Prepare their systems for XML data collection and transmission according to DIAN’s technical specifications.
Source: DIAN
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