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Colombia: Reporting obligations for digital platform operators implemented

Resolution 199 of 2024

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February 11, 2025

The Directorate of Taxes and Customs (DIAN) issued Resolution 199 of 2024 creating the obligation to report information by digital platform operators.

A platform is defined as any software, website, or application (except for those expressly excluded) and specifically includes platforms providing services related to the leasing of real estate or means of transport and the provision of services for consideration. Software that exclusively allows for payment processing, the placement of advertisements or publicity, or the redirection or transfer of users to a platform are expressly exempt from the obligation.

Reports must be provided on an annual basis no later than the last business day of the month of February of each year following the reportable period, and the first reportable period will be the 2025 year. The report must be made electronically, complying with the conditions set forth in the Technical Annex I (97 pages) to the resolution, and making use of the electronic channels provided by the DIAN for this purpose.

Read a February 2025 report (Spanish) prepared by the KPMG member firm in Colombia

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