Colombia exogenous information: what your company reports to DIAN and how to prepare tax year 2026
Exogenous information is the annual report in which a Colombian company tells DIAN, the tax authority, who it paid, who paid it, what was withheld and what balances it held at year end. A foreign group with a Colombian subsidiary files it too. This guide explains who must file, which formats matter, the deadlines and penalties, and how to prepare tax year 2026 now.
A Colombian company builds its exogenous report from records created months earlier: a supplier saved without a tax ID, a foreign payment with no supporting contract, a withholding that does not match the ledger. By the time DIAN's calendar opens, fixing those records costs far more than capturing them correctly would have.
At Soulbit Academy, this article covers what the company itself reports. What a crypto asset service provider reports is a separate topic, which we explain in DIAN Resolution 000240 and do not repeat here.
What exogenous information is and its legal basis
Exogenous information is the set of third-party data that DIAN requests every year from obligated persons and entities, to cross-check it against what other taxpayers declare. Its basis is article 631 of the Tax Code, which empowers DIAN's director to request information for the studies and cross-checks needed to control taxes.
The rule that sets formats, thresholds and dates each year is a DIAN resolution. For tax year 2026 the base text is Resolution 000227 of September 23, 2025, the single resolution on tax, customs and exchange matters, in its Title 3. DIAN lists it with related resolutions on its exogenous information regulation page.
Is exogenous information the same as the income tax return?
No. The income tax return summarizes the company's tax result. Exogenous information details, third party by third party, the transactions behind that result. DIAN compares your report with the ones your suppliers and customers file, so a mismatch is visible without an audit.
Who must file exogenous information for tax year 2026
A company must file if it meets any condition in article 1.3.1.1 of Resolution 000227 of 2025. Two common conditions for a small or mid-sized company are gross income above 2,400 UVT in the reporting year or the previous one, and acting as a withholding agent for income tax, VAT or stamp tax during the year. Issuing ordinary sales invoices alone is not a separate trigger. The rule concerning businesses that prepare sales invoice forms refers to that specific activity, not every company that invoices its customers.
The 2026 UVT is 52,374 pesos, set by Resolution 000238 of 2025. At that value, 2,400 UVT is 125,697,600 pesos of gross income. A company that acted as a withholding agent for payroll or supplier payments falls under the second condition even with lower income.
Each format also has thresholds expressed in UVT of the tax year being reported. The table below gathers the ones that most affect an accounting team.
| Threshold | Meaning | Value at 2026 UVT (52,374 pesos) |
|---|---|---|
| Gross income above 2,400 UVT | A legal entity is obligated by income in the reporting year or the previous one | 125,697,600 pesos |
| Cumulative payments below 3 UVT per beneficiary | Reported in one lump record of minor amounts, unless withholding applied | 157,122 pesos |
| Receivable or payable balances of 12 UVT or more | Detailed by debtor or creditor at December 31 | 628,488 pesos |
| Cap on the article 651 fine | Maximum penalty for not filing or filing with errors | 392,805,000 pesos |
What if my income stays below 2,400 UVT?
If the company acted as a withholding agent during the year, it still falls under condition 6 regardless of income. Your accountant should check the applicable condition against your tax ID data before ruling out the duty, because failing to file when obligated is the costliest breach under article 651.
Which formats a company reports
A company reports its third parties in numbered formats, each tied to a letter of article 631. The most used by an operating company are payments and withholdings (1001), withholdings applied to it (1003), deductible VAT (1005), VAT generated (1006), income (1007), receivables (1008), payables (1009), bank account balances (1012) and employment income (2276).
The next table summarizes each format as described in Title 3 of the resolution. The format names follow the legal text; the practical note on each is this article's guidance.
| Format | What it reports | Key point for the company |
|---|---|---|
| 1001 | Payments or credits to account and withholdings applied, by beneficiary | Includes fees, services, rent and foreign payments by concept |
| 1003 | Withholdings that others applied to the company | Should match the certificates received from customers |
| 1005 and 1006 | Deductible VAT and generated VAT | Reconciled with the year's VAT returns |
| 1007 | Income received in the year, by third party and concept | Covers domestic and foreign customers |
| 1008 and 1009 | Receivable and payable balances at December 31 | Reported from 12 UVT per debtor or creditor |
| 1012 | December 31 balances of checking and savings accounts at home and abroad | Requires the financial institution and its country |
| 2276 | Income and withholdings on employment income and pensions | Fed by the year's payroll |
The list is not exhaustive. For tax year 2026, Resolution 000233 of 2025 amended several formats. Format 1001, version 11, speaks of payments or credits to account (accrual basis) and includes those the company did not claim for tax purposes as cost or deduction. Confirm with your accountant which formats apply to you.
Deadlines and the status of the rules for tax year 2026
The ordinary calendar in Resolution 000227 of 2025 runs from April to June and is ordered by the filer's tax ID. Large taxpayers use the last digit: from the seventeenth business day of April to the eighth business day of May. Legal entities and individuals use the last two digits: from the ninth business day of May to the ninth business day of June. The status that counts is the one held when filing.
That calendar is the original text of article 1.3.9.1.3. DIAN can change it for a specific year, as it did for tax year 2025. That year was governed by Resolution 000227 as amended by Resolution 000012 of April 29, 2026, which, according to a summary by Colombia's National Institute of Public Accountants, set extraordinary deadlines for large taxpayers and added two fields to Format 2833 with future effect.
Has DIAN issued the resolution with the tax year 2026 deadlines?
As of October 26, 2026 we found no resolution setting specific deadlines for tax year 2026. DIAN's regulation page lists, under that year, Resolutions 000227, 000233 and 000237 of 2025 and 000012 of 2026. The prudent approach is to plan on the ordinary calendar and review the rule in the first quarter of 2027.
This is the volatile date in the article. A later resolution may change deadlines, formats or thresholds, and your accountant should verify the current text before filing.
The article 651 penalty for not filing or filing with errors
Article 651 of the Tax Code penalizes anyone who fails to supply the information, supplies it late or supplies it with errors. The fine cannot exceed 7,500 UVT. It uses three rates: 1% of the amounts not reported, 0.7% of the amounts reported with errors and 0.5% of the amounts reported late. If no base can be set, the fine is 0.5 UVT per data point.
There are ways to reduce it. If the omission is cured before the penalty is notified, it falls to 50%. If cured within two months after notification, it falls to 70%. If the filer corrects voluntarily before the statement of charges, it pays the numeral 1 penalty reduced to 10%. Corrections made before the filing deadline are not penalized.
Consider a hypothetical case with assumptions of this article, not Soulbit prices or data. The Colombian subsidiary of a foreign group reports in Format 1001 a payment to a foreign consultant with the wrong country code, on an amount of 60,000,000 pesos. The base penalty for erroneous data would be 0.7%, or 420,000 pesos. Corrected before the statement of charges, the filer would pay 10% of it: 42,000 pesos.
How to prepare tax year 2026 during the year
Preparing exogenous information starts with the third-party master file and ends with a reconciliation against the books. Five areas concentrate most errors: master data, foreign payments, withholdings, closing balances and support. Handling them between October and December 2026 is cheaper than fixing them in May 2027.
The first area is master data. Each supplier, customer and employee needs an identification, a legal name, an address and a country. For foreign third parties, the resolution requires the tax identification number of their country. Clean up duplicates and unidentified third parties now.
The second area is foreign payments. Format 1001 reports them by concept, such as technical services, consulting, royalties or trademarks. Each payment should be explainable with a contract, invoice or supporting document, the assigned concept and the withholding applied. If your company pays foreign suppliers, review withholding tax on payments abroad and, if it exports services, the VAT exemption on service exports.
The third area is withholdings. Reconcile by third party what was withheld against the monthly returns and the certificates issued and received. The certificates received from customers support Format 1003.
The fourth area is December 31 balances: receivables, payables and bank accounts, including foreign ones. The year-end checklist for international payments explains how to close foreign-currency balances.
The fifth area is support. Before filing, tie each format's totals to the trial balance and to the withholding, VAT and income tax returns. A difference explained in October is a working-paper note.
How are payments made in stablecoins reported?
The resolution does not create a separate format for that payment method in the company's own report. Format 1001 is built on payments or credits to account that qualify as cost or deduction, identifying the beneficiary. This suggests the payment method does not remove the duty to identify and support each payment; confirm the treatment with your accountant, since we found no official guidance settling it. Reconcile those payments with the books as described in reconciling stablecoin payments with accounting.
What Soulbit does in this process and what it does not do yet
Soulbit is a custodial platform. It does not generate exogenous information formats, does not submit them to DIAN and does not report on the company's behalf. It also does not connect to accounting systems or ERPs through an API. The duty to report belongs to the company, and the technical preparation belongs to its accountant or statutory auditor.
What it can provide is order in the operations that run through the platform. Soulbit offers traceability of the payments and conversions made, human support, Colombian local banking rails to disburse payments and stablecoin payroll disbursement. That traceability helps accounting teams reconcile what happened with what they recorded. See payment traceability for the accounting close.
The crypto asset service provider also has its own reporting duties to DIAN, independent of the company's. That report does not replace the company's exogenous information or release it from filing.
Frequently asked questions
What is exogenous information in Colombia?
Exogenous information is the annual report of transactions with third parties that DIAN requires from obligated persons and entities under article 631 of the Colombian Tax Code (Estatuto Tributario). It covers payments, withholdings, income and year-end balances of receivables and payables. DIAN uses it to cross-check what different taxpayers report about each other.
Does a foreign-owned Colombian subsidiary have to file it?
Yes, if it meets any of the conditions in DIAN Resolution 000227 of 2025. The most common are gross income above 2,400 UVT in the reporting year or the year before, or acting as a withholding agent for income tax, VAT or stamp tax during the year. A permanent establishment of a foreign entity is also listed as a reporting subject.
What is the penalty for filing exogenous information late or with errors?
Article 651 of the Tax Code sets a fine of up to 7,500 UVT. It is calculated as 1% of the amounts not reported, 0.7% of the amounts reported with errors or 0.5% of the amounts reported late. Voluntary correction before DIAN issues a statement of charges reduces the base penalty to 10%, under paragraph 1.
When is the tax year 2026 exogenous report due?
It is filed in 2027 under a staggered calendar based on the taxpayer ID (NIT). In the base rule, Resolution 000227 of 2025, legal entities file between the ninth business day of May and the ninth business day of June. As of October 26, 2026 we found no resolution setting different dates for that year, so confirm the dates in DIAN's current calendar.
Does Soulbit prepare or file exogenous information for my company?
No. Soulbit does not prepare these formats or submit them to DIAN on a company's behalf. It provides traceability of the payments and conversions made on the platform, which an accounting team can use as support when reconciling its books. Preparation and filing remain with the company, its accountant or its statutory auditor.
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