This article is the third part in our ‘Prepare for 2026’ series, designed to help you navigate Colombia’s legal landscape with confidence in the upcoming year. Check out the first article of our series here and the second one here.

Keeping track of legal and tax obligations in Colombia can be complex, especially if you don’t speak Spanish or its your first year understanding the local legal system. We’ve compiled some of the key obligations you should be aware of in the upcoming year in the form of practical checklists which will hopefully make your 2026 planning a smooth experience.

Disclaimer: In Colombia, compliance deadlines can vary depending on the last digit of a company’s NIT (corporate ID number) and are officially confirmed each year by DIAN and other authorities. This calendar is designed as a practical, nationwide planning tool for 2026, helping startups and foreign-owned companies keep track of key obligations. While it provides a clear roadmap, companies should always verify exact dates with official sources before submitting filings or making payments (or at least book a call with us!)

Ongoing Obligations

These obligations apply, in principle, to all Colombian companies, regardless of size or ownership structure, subject to applicability thresholds and specific regulatory circumstances (i.e. industries with higher financial risk or highly-regulated markets)

Monthly

💡 CLE Pro Tip: Ask your accountant to make a check for accounting entries, reconciliations, and document support on a monthly basis

Quarterly

Most of the obligations for Colombian companies are legally set on a monthly basis or on set dates, so this section contains CLE Pro Tips rather than mandatory actions.

Yearly

💡 CLE Pro Tip: Dedicating time to tax planning and designing a compliance roadmap for the following fiscal year is incredibly helpful in saving you time and money

Targeted Compliance Checklists

Our End of Year checklists highlight additional compliance focus areas and risk points that typically apply to startups and foreign-owned companies operating in Colombia. Municipal or city-level obligations are intentionally excluded and, please, take with a grain of salt: these guides are intended as general information, but there’s no cookie cutter way of approaching compliance.

🚀 Startups (Early-Stage / Venture-Backed / Lean Teams)

Typical profile: SAS, small teams, limited revenue, founders as employees

Corporate & Governance

• ⬜ RUT registered and kept up to date
• ⬜ Shareholders’ agreements and equity structure aligned with accounting, tax and foreign exchange (if applicable)
• ⬜ Annual shareholders’ meeting held and minutes recorded
• ⬜ Corporate books (shareholders & minutes) properly maintained

Tax & Accounting

• ⬜ Electronic invoicing correctly configured
• ⬜ VAT applicability correctly assessed (taxable vs. exempt activities)
• ⬜ Expense deductibility properly documented
• ⬜ Annual income tax return filed

Labor, IP & Data

• ⬜ Payroll and social security paid for employees/founders (if applicable)
• ⬜ Clear classification of employees vs. contractors
• ⬜ IP ownership and assignment agreements executed
• ⬜ Minimum data protection (Habeas Data) compliance in place

🌍 Foreign-Owned Company Compliance Checklist

Typical profile: Colombian company (usually SAS) with one or more foreign shareholders, cross-border transactions, intercompany services, or foreign investment exposure.

Corporate & Substance

• ⬜ Colombian legal entity structure aligned with global group strategy
• ⬜ Annual shareholders’ meeting and corporate resolutions properly documented
• ⬜ Local management, decision-making, and economic substance evidenced

Tax & Transfer Pricing

• ⬜ All general Colombian tax obligations completed
• ⬜ Withholding taxes correctly applied to cross-border payments
• ⬜ Transfer Pricing applicability assessed annually under Colombian rules
• ⬜ Transfer Pricing documentation prepared (Local File / Master File, if applicable)

Foreign Exchange & Cross-Border Compliance

• ⬜ Foreign investment properly registered with Banco de la República
• ⬜ Foreign exchange filings submitted accurately and on time
• ⬜ Intercompany agreements aligned with operational and tax reality
• ⬜ Dividend distributions and repatriation structured and documented

Turning Compliance into a Strategic Advantage in 2026

Compliance in Colombia doesn’t have to feel like a constant chase against deadlines. With the right roadmap, companies can transform obligations into opportunities, thus strengthening governance, streamlining operations, and building credibility with investors, employees, and regulators. This 2026 Compliance Checklist is the last article of our series for startups and foreign-owned companies to stay ahead of regulatory challenges and make informed decisions throughout the year. Think of it not just as a checklist, but as a strategic tool to operate smarter, safer, and with confidence in the Colombian market.

We’re happy to go into further detail, but we also understand if you’re taking s few days off. In any case, we wish you a very happy holiday season and all the best to you in the upcoming year 🎄