Colombia: new foreign exchange reporting requirements
The Resolution 000204, issued on April 3, 2025, redefines the submission of foreign exchange information in Colombia. By October 31, 2025, companies reported foreign exchange transactions from the fourth quarter of 2023 and the entire year of 2024 to the DIAN.
Introduction of the Foreign Exchange Reporting
The new regulation requires the submission of nine XML formats quarterly. The regime covers:
- imports;
- exports;
- external debt;
- services, transfers;
- modifications;
- a mandatory report is also required when there are no transactions.
Starting in April 2025, companies will also be required to identify the origin and destination of funds to strengthen controls against money laundering.
Next submission date
Transactions for 2025 must be reported by January 31, 2026. Starting in the first quarter of 2026, reports will be ongoing with staggered deadlines based on the last digit of the NIT (Tax Identification Number). To comply with these obligations, companies must adopt the new Exchange Rate Validator (Prevalidador Cambiario) 3.0.0.
Anticipating these changes is key. Proper preparation will avoid penalties and improve the traceability of international financial flows and regulatory compliance transparency.
Therefore, Auxadi offers itself as an extension of the financial department of your multinational or investment fund. If you wish to achieve international expansion in Colombia or LATAM, do not hesitate to contact us.
At Auxadi, we offer comprehensive services in accounting, tax, payroll, transfer pricing and corporate legal services to multinationals and funds. With experience since 1979 and a presence in over 50 countries, including 26 proprietary subsidiaries, our advanced technological platform and proven methodology enable us to guarantee efficient management in compliance with local regulations.
Can Auxadi help?
Auxadi can become your ideal partner. We offer a one stop shop value added outsourcing services in the areas of accounting and reporting, tax compliance, payroll management and representation services, among others.
Local Knowledge – International Coverage
Founded in 1979, Auxadi is a family-owned business working for multinational corporations, private equity funds and real estate funds. It’s the leading firm in international accounting, tax compliance, payroll, transfer pricing, and corporate legal services management connecting Europe and the Americas with the rest of the world, offering services in 50 countries. Its client list includes many of the top 100 PERE companies. Headquartered in Madrid, with offices in US and further 26 international subsidiaries, Auxadi serves 1,500+ SPVs across 50 jurisdictions.
All information contained in this publication is up to date on 2024. This content has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this content, and, to the extent permitted by law, AUXADI does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.
