In brief
On 30 September 2025, DIAN issued Resolution 000228, updating the regulatory framework established by Resolution 199 of 2024. These rules implement Colombia’s commitments under the OECD Multilateral Competent Authority Agreement on the Automatic Exchange of Information Derived from Digital Platforms, effective for the 2025 fiscal year onwards.
Key modifications introduced by Resolution 000228
- Scope Extended to Non-Resident Platform Operators: The definition of “Reporting Platform Operator” now expressly includes non-resident entities that facilitate relevant services or sales of goods by sellers resident in Colombia, or in relation to the rental of real estate located in Colombia.
- No Grace Period for Reporting: For platform operators newly subject to reporting, the obligation applies immediately from the effective date of the resolution. For fiscal year 2025, the reporting period is from 1 October 2025, to 31 December 2025.
- Expanded Definitions: The resolution broadens the definitions of “Relevant Activity,” “Reportable Jurisdiction,” and “Jurisdiction of Tax Residence of Sellers,” clarifying the scope of information to be reported and aligning with OECD standards.
If you require further information or assistance regarding these new obligations, please do not hesitate to contact us.
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