Colombian Non-Profit Organizations

There are 8 main obligations:


Local Non-profit organizations must file the Income Tax Returns for 2023, considering the following deadlines:

1.1. Legal entities

Attachment TT1

1.2. Large Taxpayers

Attachment TT2

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

Check deadlines for Annual return of assets owned abroad:

2.1. Large Taxpayers

Attachment TT15

2.2. Legal entities

Attachment TT16

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

Check here deadlines for transfer pricing informative return and supporting documentation.

Attachment TT11

Individuals and companies or entities subject to Value Added Tax VAT must file the VAT returns bimonthly or triannual, depending on the annual income received as of December 31, 2023.

Check deadlines for Value Added Tax Returns:

4.1. Bimonthly

Attachment TT8

4.2. Triannual

Attachment TT9

Withholding agents of VAT and income tax, and designated self-withholders of Income Tax are required to submit and pay returns every month during 2024.

Check here deadlines for withholding tax returns.

Attachment TT10

Taxpayers must provide DIAN (Colombian Tax Authority) with information about operations/transactions sustained with costumers or users.

Such information must be reported in 2024 by the following dates:

6.1. Large Taxpayers

Attachment TT12

6.2. Legal entities

Attachment TT13

If you are a Non-Profit Organization -ESAL- or an Entity of the Cooperative Sector -ESCOOP-, you must update your Web Registry to continue in the Special Tax Regime, otherwise you will be a taxpayer of the Ordinary Regime for 2023.

Article 23 of Law 2277 of 2022 establishes that the update of the web registry must be done within the first six months every year.

Check deadlines to update the Web Registry.

Attachment TT18

If on the first of January, April, July and October of each year there have been changes in the information reported regarding the beneficial owners, these must be updated within the month following the respective cut-off, that is, on the following dates:

Attachment TT17

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