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Branches of Foreign Companies

There are 8 main duties:

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Home Taxes Branches of Foreign Companies
1. Income Tax return

Branches of foreign companies must file the Income Tax Returns of 2021, considering the following deadlines:

1.1. Legal entities and other taxpayers

1 1. Large Taxpayers

2. Normalization tax.

Branches that omitted assets or registered non-existent liabilities in their income tax return as of January 1st, 2022 must file the normalization tax return paying a tax at a 17% rate.

Check here for filing deadlines of “Normalization” Tax return.

3. Annual return of assets owned located abroad.

Income taxpayers must file the annual return of assets owned located abroad.

Check deadlines for Annual return of assets owned located abroad:

3.1. Large Taxpayers

3.2. Legal entities/corporations not Large Taxpayers

4. Transfer Pricing Returns

Income taxpayers that perform business activities with related parties located abroad and within custom zones, are subject to transfer pricing regime and must file the informative return and supporting documentation.

Check here deadlines for Transfer pricing Informative Statement and Proof of transfer pricing.

5. Value Added Tax (IVA)

Entities subject to Value Added Tax VAT must file the VAT returns bimonthly or triannual, depending on the gross income received in 2021.

Check deadlines for Value Added Tax Returns:

5.1. Bimonthly

5.2. Triannual

6. Withholding Tax return

Withholding agents of VAT, income tax, and designated self-withholders of Income Tax are required to submit and pay withholdings and self-withholdings every month during 2022.

Check here deadlines for withholding tax returns. 

7. Exogenous Information

Taxpayers must provide DIAN (Colombian Tax Authority) with information about operations/transactions sustained with costumers or users. Such information must be reported in 2022 by the following dates:

7.1. Large Taxpayers

7.2. Legal entities 

8. Final beneficiaries report

Branches of Foreign Companies must file the information related to their final beneficiaries no later than September 30th, 2022.

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Address: Calle 72 No 5-83 Piso 5
PBX: (+57 601) 326 42 70 – (+57 601) 606 97 00
Fax: (+57 601) 606 97 00
Email: [email protected]

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Contact information Bogotá


Address: Calle 72 No 5-83 Piso 5
PBX: (+57 1) 326 42 70 – (+57 1) 606 97 00
Fax: (+57 1) 606 97 00
Email: [email protected]

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