3.1 Financial Statements

A copy of the Financial Statements must be deposited with the Chamber of Commerce within one month of the date on which they are approved at the ordinary meeting. 

This, unless the company is under the surveillance or control of the Superintendence of Companies, or if the company is under inspection but it was required by the entity to file this information by means of an official order. In these cases, the information must be submitted before the Superintendence of Companies. 

For the three cases mentioned above, the Superintendence of Corporations will inform each company individually and by means of an administrative act, the dates for the presentation of the Financial Statements and additional information.

Companies must be attentive to:

• To receive this administrative act to the notification e-mail, which they have registered in the commercial registry, and;

• Verify in the following link https://www.supersociedades.gov.co/ in the section “consultation of required companies – court 2025”.

In any case, the Superintendence of Corporations has already published the date by which this information must be submitted: 

3.2 Consolidated or Combines Financial Statements

In addition to submitting year-end financial statements to the Superintendence of Corporations in accordance with section 3.1, the parent or controlling company, or the subsidiary in charge of combining local financial information, must prepare and submit consolidated or combined general purpose financial statements, as applicable.

The consolidated or combined financial statements must be submitted no later than the last business day of the month of May, that is, May 29, 2026.

3.3 Report 08 – sustainability Report

This is a voluntary obligation for the following entities:

A. Controlled or supervised companies with total income or assets equal to or greater than 40,000 SMMLV, according to the year of cut-off.

B. Supervised or controlled entities that belong to the following sectors and that have received total income equal to or greater than 30,000 SMMLV.

• Mining-energy
• Manufacturing
• Construction
• Tourism
• ICT
• New technologies

The dates for submission of Report 08 – Sustainability Report in 2026 are as follows:

3.4 Surveilled or controlled companies under voluntary liquidation or that do not comply the ongoing concern hypothesis: 

Surveilled or controlled entities undergoing a voluntary liquidation process or that do not comply the ongoing concern hypothesis, must submit Report No. 04 and the additional documents before the last working day of May, i.e. May 29st, 2026.

3.5 Exclusion from submitting financial information.  

The companies under inspection that (i) have been required to do so and are supervised by another superintendency, (ii) are in a dissolution event due to non-compliance with the Going Concern Hypothesis or (iii) are in the process of voluntary liquidation at the end of the financial year, must report this situation to the Business Reports group by e-mail at webmaster@supersociedades.gov.co, prior to the expiry of the deadlines set for submitting the information, in order to be excluded from submitting the Financial Statements.