Colombia: Updated reporting obligations for digital platforms

New resolution aims to clarify definitions, adjust reporting criteria, and align with international standards

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october 15, 2025

The Colombian Tax Authority (DIAN) on September 30, 2025, issued Resolution 228, which modifies the reporting obligations for digital platform operators. This follows the initial introduction of these obligations in December 2024 under Resolution 199.

The new resolution aims to clarify definitions, adjust reporting criteria, and align with international standards by:

  • Defining “platform operator subject to reporting”
  • Defining relevant activity
  • Defining reportable jurisdiction
  • Defining principal address
  • Adjusting due diligence procedures
  • Clarifying reporting of financial account identifiers
  • Repealing certain subsections of Resolution 227 of 2025

Read an October 2025 report prepared by the KPMG member firm in Colombia

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