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Colombia: Amended rules for filing foreign exchange information

For the fourth quarter of 2023, each of the quarters of 2024, 2025, and the first quarter of 2026

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October 24, 2025

The National Tax and Customs Directorate (DIAN) issued Resolution 230 of 2025, amending Article 2.2.5 of Resolution 180 of 2024 regarding the submission of foreign exchange information for the fourth quarter of 2023, each of the quarters of 2024, 2025, and the first quarter of 2026, by clearing account holders, foreign exchange market intermediaries (Intermediarios del Mercado Cambiario or IMCs), and postal service concessionaires that provide postal financial services, as follows:

  • IMCs must submit foreign exchange information to the DIAN for the period between October 30 and December 31, 2023, as well as for each quarter of 2024, no later than the last calendar day of January 2026.
  • IMCs must submit exogenous exchange rate information to the DIAN for each quarter of 2025 and the first quarter (January to March) of 2026 no later than the last calendar day of April 2026.
  • Clearing account holders and postal service concessionaires that provide postal financial services must submit exogenous exchange rate information to the DIAN for the period between October 30 and December 31, 2023, as well as each quarter of 2024, no later than the last calendar day of January 2026.
  • Clearing account holders and postal service concessionaires that provide postal financial services must submit exogenous exchange rate information to the DIAN for each quarter of 2025 and the first quarter (January to March) of 2026 no later than the last calendar day of April 2026.

The submission of exogenous exchange rate information for IMCs, clearing account holders, and postal service concessionaires that provide postal financial services generated from the second quarter (April to June) of 2026 onward will be in accordance with the deadlines established in the calendar indicated in Article 2.2.1 of Resolution 000180 of September 26, 2024.

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

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