Non-resident digital platform operators in Colombia must submit an annual information report to DIAN, covering services such as providing qualified services, providing goods, or renting real estate. They must register in Colombia and obtain a Tax Identification Number. Reports must be submitted electronically, with penalties up to USD 97,000 for non-compliance.
Colombia Imposes New Tax Reporting Rules on Foreign Digital Platforms
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Author: Ema Stamenković
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Content accuracy validation date:
20.10.2025
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Non-resident digital platform operators must submit an annual information report to DIAN per applicable resolutions' technical specifications. The first reporting period is Q4 2025 (starting October 1, 2025 for non-residents), due February 27, 2026.
This applies to platforms facilitating:
- Provision of qualified services to resident recipients;
- Supply of goods by resident sellers; or
- Rental of real estate in Colombia.
Qualified services include: leasing of real estate for consideration; personal services provided for consideration; leasing of a means of transportation for consideration; or any other type of service provided for consideration defined under applicable regulations.
Personal services mean any on-demand service by one or more individuals, unless purely ancillary to the overall transaction. This includes transportation and delivery services, manual labor, tutoring, copywriting, data handling, as well as administrative, legal, or accounting tasks, provided they are carried out in response to a specific request from a particular user or group of users.
Registration: Non-resident operators must register in Colombia and obtain a Tax Identification Number (RUT) if they do not already have one. This obligation arises not from VAT or Significant Economic Presences Rules (SEP) liability, but from facilitating transactions involving tax residents or assets in Colombia.
Information to Report:
- Platform’s legal name, business address, tax ID (NIT), and commercial name;
- Seller’s tax ID and financial account identifiers;
- Account holder’s name (if different from the seller);
- Seller’s tax residency jurisdiction;
- Total amount of relevant transactions;
- Number of relevant activities and any fees, commissions, or taxes withheld;
- Property address;
- Number of rental days and type of listing (when available).
Reports must be submitted electronically in XML format via DIAN’s online services, with a cut-off of December 31 each tax year and deadline by the last business day of February of the following year.
Penalties for Non-Compliance: Failure to submit required information, late submissions, deficiencies, or inconsistencies may result in penalties up to approx. USD 97,000. Additional penalties apply if already tax-registered platforms fail to check the “Automatic Information Exchange DPI” box, or if they fail to tax register for the first time on time.
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