Sound corporate management does not depend solely on tax compliance. Throughout 2026, companies in Colombia must meet multiple company law, corporate and reporting obligations before entities such as the Superintendence of Companies (Supersociedades), DIAN and the Chambers of Commerce.
Ordinary meetings, approval of financial statements, renewal of the commercial registration, regulatory reports, updating of the Beneficial Ownership Registry (RUB) and obligations relating to SAGRILAFT and PTEE are among the main duties that companies must monitor in a timely manner to avoid legal and administrative contingencies.
To facilitate the tracking of these obligations, Cañón Asociados has prepared its 2026 Corporate Obligations guide, a practical tool that brings together the main corporate duties and relevant dates for companies and other obliged parties in Colombia.
Renewal of the commercial registration
All merchants, whether individuals or legal entities, must renew their commercial registration (matrícula mercantil) with the relevant Chamber of Commerce before 31 March 2026.
This remains one of the main formal duties of companies, and failure to comply may result in penalties as well as operational and contractual difficulties.
Ordinary shareholders’ meeting and approval of financial statements
Companies must hold their ordinary meeting before 31 March 2026 in order to approve the financial statements, review management reports, decide on the allocation of profits and adopt other decisions relevant to the company’s operations.
Proper preparation of these meetings is key from a company law, corporate and governance perspective.
Reporting and filing of financial statements
Companies must file their financial statements within the month following their approval. Companies under the supervision or control of the Superintendence of Companies must fulfil this obligation before that authority.
In addition, the Superintendence of Companies set the deadlines for Report 01 – Year-End Financial Statements between April and May 2026, according to the last digits of the NIT.
Beneficial Ownership Registry (RUB)
Companies, branches of foreign companies and business collaboration agreements must register and update beneficial ownership information with DIAN.
This information must be updated within the prescribed deadlines whenever there are changes in the composition or details of the beneficial owners.
Statutory auditor and corporate compliance
Companies exceeding the established asset or revenue thresholds must appoint a Statutory Auditor (Revisor Fiscal).
Likewise, companies subject to special regulatory obligations must monitor compliance with reporting requirements relating to:
- SAGRILAFT (AML/CFT risk management system)
- PTEE (Transparency and Business Ethics Programme)
- Compliance Officers
- Regulatory reports to Supersociedades
In particular, Report 75 on SAGRILAFT, RMM and PTEE must be filed during July 2026 in accordance with the schedule set by the Superintendence of Companies.
Corporate planning and corporate risk management
Proper management of corporate obligations strengthens corporate governance processes, keeps company information up to date and reduces legal, corporate and regulatory risks.
In an environment of increasing supervision and greater reporting obligations, it is essential to have tools that facilitate the timely monitoring of these corporate duties.
For this reason, Cañón Asociados has made its 2026 Corporate Obligations guide available as a practical reference tool for companies and business groups.
Download the 2026 Corporate Obligations guide (in Spanish)
Should you require assistance or specific clarification regarding any of the obligations included in the guide, our team is available to provide specialised support.
