The Colombian Tax and Customs Authority (DIAN) issued Resolution 000204 of 2025, which complements Resolution 000180 of September 26, 2024, and sets out: (i) the content, (ii) the technical specifications, and (iii) the deadlines for submitting foreign exchange information by obligated parties.
This new Resolution includes nine Technical Annexes, which form an integral part of the regulation. These annexes define the required formats based on the type of foreign exchange transaction, the data that must be reported, and the technical specifications for the XML files used to submit the information.
In addition, the Resolution introduces a new obligation for foreign exchange market intermediaries and holders of compensation accounts. These parties must report details on the origin or destination of funds declared through these entities or accounts, as well as the legalization data related to disbursements of external loans used to finance imports or to repay pre-export financing loans with proceeds from exports. This obligation applies exclusively to transactions channeled or legalized as of April 1, 2025.
On the other hand, the Tax and Customs Authority established the following deadlines for reporting transactions channeled from the fourth quarter of 2023 onward:
| Reporting Period | Deadline |
| 4th quarter of 2023 | By October 31, 2025 |
| 1st to 4th quarters of 2024 | |
| 1st to 4th quarters of 2025 | By January 31, 2026 |
| From 2026 onwards | In accordance with the schedule set out in Article 2.2.1 of Resolution 000204 of 2025, based on the last digit of the taxpayer’s id |
Finally, the Tax and Customs Authority also released Version 3.0.0 of the Foreign Exchange Pre-Validator, which enables users to process XML files in accordance with the technical requirements outlined in Resolution 000204 of 2025. The tool is available at the following link: https://www.dian.gov.co/Transaccional/Paginas/Prevalidadores.aspx
Author: Aura Salamanca