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Colombia: DIAN Releases Draft Resolution on Automatic Information Exchange for Digital Platforms



The Colombian tax authority, DIAN, has released a draft resolution detailing the obligations for digital platform operators to report income generated through their services. This initiative aligns with Colombia's commitments under the OECD’s Multilateral Competent Authority Agreement to enhance tax transparency in the digital economy.


Key Aspects of the Draft Resolution:


Obligated Parties

  • Digital platform operators that facilitate relevant activities in Colombia or transactions involving Colombian residents.


Scope of Information 

  • Reporting includes data on activities such as property rentals, personal services, goods sales, transportation rentals, and other specified services conducted through digital platforms.


Reporting Period

  • The initial reporting period will cover transactions conducted between January 1 and December 31, 2024. Operators must submit this information by April 30, 2025.

  • For subsequent years, the reporting deadline will remain April 30 of the following year.


Technical Requirements

  • The information must be submitted electronically via DIAN’s platform, adhering to the XML format specified by the OECD. This ensures uniformity and compatibility with international reporting standards.


Public Consultation Period

  • The draft resolution is open for public consultation until Friday, December 13, 2024. Stakeholders are encouraged to provide feedback to help shape this regulatory framework.


Regional Alignment with OECD Standards

With this measure, Colombia takes a significant step toward aligning with the OECD’s guidelines for the automatic exchange of information from digital platforms. Following a similar path as Costa Rica, this initiative reinforces the region's commitment to tax transparency and the regulation of the digital economy.

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