Colombia: Clarification of requirements for Authorized Economic Operators

The Colombian National Directorate of Taxes and Customs issued Circular 000002 of 2025, clarifying the requirements for the Authorized Economic Operator (Operador Económico Autorizado (OEA)) program.

Clarifications include:

• An expanded definition of “business associate” requires clear identification of all actors in an international supply chain.
• Applicants and accredited Authorized Economic Operators must comply with a “signed statement,” which can involve contractual obligations or a security questionnaire, signed by the business associate's legal representative.
• The circular includes alternatives for meeting minimum security requirements when processes are outsourced, and mandates validation of these requirements by control authorities.
• Financial statements must be submitted with signatures from the legal representative, accountant, and statutory auditor, along with accounting policies and explanatory notes.
• The obligation to provide a complete list of shareholders, except for publicly traded companies, is clarified, including identification and foreign investment registration.
• OEA accreditation applications must now be submitted virtually through DIAN's designated website.

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