We wish to inform you that on 23 September 2025 the Colombian Tax and Customs Authority (DIAN) issued Resolution 000227, which creates the Single Resolution on Tax, Customs and Foreign Exchange Matters (RUE–TAC). The resolution entered into force on 26 September 2025.
The RUE–TAC is a compilation instrument that consolidates into a single body the regulations currently in force within DIAN’s remit, in order to eliminate regulatory fragmentation, strengthen legal certainty and facilitate compliance.
In this first version, the resolution covers only the tax section, comprising 449 pages and 183 annexes.
Key topics include:
- The Single Tax Registry (RUT): registration, updating and cancellation for inactivity.
- Tax returns and assessments, including the prescription and enabling of official forms and their filing through DIAN’s electronic services.
- Third-party information reporting (información exógena): obliged parties, formats, technical specifications and reporting deadlines.
- The electronic invoicing system: invoicing rules, supporting documents, electronic payroll and RADIAN.
- International matters: exchange of information, country-by-country reports, transfer pricing and tax residence certificates.
- Tax procedures, collection and refunds.
The customs and foreign exchange sections are currently being compiled and will be incorporated in future updates of the resolution.
Resolution 000227 of 23 September 2025 (in Spanish)
Should you have any questions or require specific advice on how these regulations may affect your operations, please do not hesitate to contact us.
Cañón Asociados
contacto@canonasociados.com
Calle 99 No. 7A-77, Office 405
Bogotá, Colombia
