In brief
Through Press Release No. 092 of 2 July 2026, the Colombian Tax Authority (DIAN) informed taxpayers that, due to the enactment of Law 2578 of 2026, which declared a new public holiday in the country’s official calendar, adjustments were made to the July tax filing deadlines.
Accordingly, tax obligations for the month must be fulfilled between 9 July and 24 July 2026, depending on the last digit of the Tax ID (NIT). DIAN clarified that all other deadlines set forth in the current tax calendar remain unchanged.
New filing deadlines
The calendar adjustment covers two groups of obligations:
1. Obligations due according to the last digit of the Tax ID (NIT)
Obligations related to the following taxes must be fulfilled between July 9 and July 24, 2026, according to the last digit of the Tax ID (NIT):
- National consumption tax
- Second installment of the corporate income tax
- Filing and payment of the advance payment under the Simple Taxation Regime (Régimen Simple de Tributación)
- Bimonthly VAT
- Withholding tax
The new due dates are as follows:
| Last digit of Tax ID (NIT) | Due date |
|---|---|
| 1 | 9 July |
| 2 | 10 July |
| 3 | 14 July |
| 4 | 15 July |
| 5 | 16 July |
| 6 | 17 July |
| 7 | 21 July |
| 8 | 22 July |
| 9 | 23 July |
| 0 | 24 July |
2. Obligations with a single due date – 15 July 2026
Taxpayers liable for the taxes on sugar-sweetened beverages and ultra-processed foods, gasoline and ACPM, the carbon tax, as well as VAT for services provided from abroad and non-resident individuals or entities not domiciled in Colombia with a significant economic presence (PES), must comply with these obligations no later than 15 July 2026, regardless of the last digit of the Tax ID (NIT).
Conclusions
DIAN encouraged taxpayers to carefully verify the deadlines that may have been affected by this adjustment and clarified that all other deadlines set forth in the current tax calendar remain unchanged.
We recommend reviewing internal compliance calendars and coordinating the timely filing and payment of the affected obligations in order to avoid penalties and late-payment interest.
At Baker McKenzie, we closely monitor regulatory developments and are available to assist our clients in assessing the impact of these measures on their compliance obligations.