On October 20, 2025, the Colombian Tax and Customs Authority (DIAN) issued Resolution 000230 of 2025, which modifies Article 2.2.5 of Resolution 000180 of September 26, 2024. The purpose of this amendment is to extend the deadlines for submitting foreign exchange information reports by obligated parties, allowing them sufficient time to complete the IT developments required to comply with the technical specifications and conditions established by DIAN for this reporting obligation.
Accordingly, the new deadlines for submitting foreign exchange information are as follows:
| Reporting Period | Deadline |
| 4th quarter of 2023 | No later than January 31, 2026 |
| 1st to 4th quarters of 2024 | |
| 1st to 4th quarters of 2025 | No later than April 30, 2026 |
| 1st quarter of 2026 (January to March) | |
| From 2nd quarter of 2026 (April to June) onwards | Must be submitted according to the deadlines set forth in Article 2.2.1 of Resolution 000204 of 2025, based on the last digit of the taxpayer’s ID. |