{"id":2651,"date":"2026-06-01T11:57:33","date_gmt":"2026-06-01T16:57:33","guid":{"rendered":"https:\/\/canonasociados.com\/en\/?p=2651"},"modified":"2026-10-13T17:16:12","modified_gmt":"2026-10-13T22:16:12","slug":"corporate-obligations-2026-colombia","status":"publish","type":"post","link":"https:\/\/canonasociados.com\/en\/corporate-obligations-2026-colombia\/","title":{"rendered":"2026 Corporate and Company Law Obligations in Colombia"},"content":{"rendered":"\n
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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.<\/span><\/p>\n

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

To facilitate the tracking of these obligations, Ca\u00f1\u00f3n Asociados has prepared its 2026 Corporate Obligations<\/b> guide, a practical tool that brings together the main corporate duties and relevant dates for companies and other obliged parties in Colombia.<\/p>\n

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Renewal of the commercial registration<\/b><\/h2>\n
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All merchants, whether individuals or legal entities, must renew their commercial registration (matr\u00edcula mercantil) with the relevant Chamber of Commerce before 31 March 2026.<\/span><\/p>\n

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

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Ordinary shareholders\u2019 meeting and approval of financial statements<\/b><\/h2>\n
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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\u2019s operations.<\/span><\/p>\n

Proper preparation of these meetings is key from a company law, corporate and governance perspective.<\/span><\/p>\n

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Reporting and filing of financial statements<\/b><\/h2>\n
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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.<\/span><\/p>\n

In addition, the Superintendence of Companies set the deadlines for Report 01 \u2013 Year-End Financial Statements between April and May 2026, according to the last digits of the NIT.<\/span><\/p>\n

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Beneficial Ownership Registry (RUB)<\/b><\/h2>\n
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Companies, branches of foreign companies and business collaboration agreements must register and update beneficial ownership information with DIAN.<\/span><\/p>\n

This information must be updated within the prescribed deadlines whenever there are changes in the composition or details of the beneficial owners.<\/span><\/p>\n

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Statutory auditor and corporate compliance<\/b><\/h2>\n
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Companies exceeding the established asset or revenue thresholds must appoint a Statutory Auditor (Revisor Fiscal).<\/span><\/p>\n

Likewise, companies subject to special regulatory obligations must monitor compliance with reporting requirements relating to:<\/span><\/p>\n