{"id":2016,"date":"2025-12-17T19:26:35","date_gmt":"2025-12-17T19:26:35","guid":{"rendered":"https:\/\/colombialegaledge.co\/?p=2016"},"modified":"2026-02-03T15:18:23","modified_gmt":"2026-02-03T15:18:23","slug":"part-3-of-corporate-planning-for-2026-in-colombia-the-ultimate-compliance-checklist","status":"publish","type":"post","link":"https:\/\/colombialegaledge.co\/en\/part-3-of-corporate-planning-for-2026-in-colombia-the-ultimate-compliance-checklist\/","title":{"rendered":"Part 3 of Corporate Planning for 2026 in Colombia: the Ultimate Compliance Checklist"},"content":{"rendered":"\n
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Part 3 of Corporate Planning for 2026 in Colombia: the Ultimate Compliance Checklist<\/h2>\n<\/div><\/div>\n\n\n\n

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This article is the third part in our \u2018Prepare for 2026\u2019 series, designed to help you navigate Colombia\u2019s legal landscape with confidence in the upcoming year. Check out the first article of our series here<\/strong><\/a><\/em> and the second one <\/em>here<\/strong><\/em><\/a>.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Disclaimer:<\/strong> In Colombia, compliance deadlines can vary depending on the last digit of a company\u2019s 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<\/strong> 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<\/strong><\/a>!)<\/p>\n\n\n\n

Ongoing Obligations<\/h2>\n\n\n\n

These obligations apply, in principle, to all Colombian companies<\/strong>, 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)<\/p>\n\n\n\n

Monthly<\/h1>\n\n\n\n
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VAT Assessment and Filling<\/h3><\/div>

During year one, VAT fillings are to be filed on a bimonthly basis and, from thereon, periodicity will depend in the company’s revenue<\/p><\/div><\/div>\n<\/div>\n\n\n\n

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Withholding Taxes<\/h3><\/div>

(income tax withholding, and others if applicable, depending on the industry) More info on article 605 of the Colombian Tax Statute<\/p><\/div><\/div>\n<\/div>\n\n\n\n

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Payroll & Social Security<\/h3><\/div>

Parafiscal contributions (health, pension, ARL, SENA, ICBF, compensation funds, if applicable, depending on employee compensation<\/p><\/div><\/div>\n<\/div>\n\n\n\n

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Electronic Invoicing<\/h3><\/div>

Mandatory issuance, transmission, validation, and storage (DIAN) even for independent consultants above certain threshold<\/p><\/div><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n

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\ud83d\udca1 CLE Pro Tip:<\/strong> Ask your accountant to make a check for accounting entries, reconciliations, and document support on a monthly basis<\/p>\n\n\n\n

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Quarterly<\/h1>\n\n\n\n

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.<\/strong><\/p>\n\n\n\n

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Internal tax, labor, and regulatory compliance review<\/h3><\/div><\/div><\/div>\n<\/div>\n\n\n\n
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Cash-flow, tax provisions, and contingency analysis<\/h3><\/div><\/div><\/div>\n<\/div>\n\n\n\n
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Contractor vs. employee classification review<\/h3><\/div><\/div><\/div>\n<\/div>\n\n\n\n
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Compliance risk assessment and documentation updates<\/h3><\/div><\/div><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n

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Yearly<\/h1>\n\n\n\n
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Fiscal year close and preparation of financial statements<\/h3><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n
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Annual corporate income tax return (and installments if applicable)<\/h3><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n
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Ex\u00f3gena (DIAN information returns), if required by law<\/h3><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n
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Annual shareholders\u2019 meeting and minute drafting<\/h3><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n
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Update of corporate books (shareholders and minutes)<\/h3><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n
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RUT review and update (if corporate information changed)<\/h3><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n

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\ud83d\udca1 CLE Pro Tip:<\/strong> Dedicating time to tax planning and designing a compliance roadmap for the following fiscal year is incredibly helpful in saving you time and money<\/p>\n\n\n\n

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Targeted Compliance Checklists<\/h2>\n\n\n\n

Our End of Year checklists highlight additional compliance focus areas and risk points<\/strong> 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.<\/p>\n\n\n\n

\ud83d\ude80 Startups (Early-Stage \/ Venture-Backed \/ Lean Teams)<\/h1>\n\n\n\n

Typical profile:<\/strong> SAS, small teams, limited revenue, founders as employees<\/p>\n\n\n\n

Corporate & Governance<\/strong><\/p>\n\n\n\n