Commercial Companies

There are 10 main obligations:


Companies and individuals must file the Income Tax Return for 2023, considering the following deadlines:

1.1. Legal entities/corporations and other taxpayers

Attachment TT1

1.2. Large Taxpayers

Attachment TT2

1.3. Individuals and unliquidated successions

Attachment TT3

2.1. For fiscal year 2024, the following individuals and companies will file wealth tax return:

2.1.1. Colombian tax resident individuals and unliquidated successions, considering their worldwide wealth.

2.1.2. Non-Colombian tax resident individuals, considering their wealth located in Colombia, owned directly or through a permanent establishment.

2.1.3. Non-Colombian tax resident unliquidated successions, considering their wealth located in Colombia.

2.1.4. Foreign companies and entities that (a) are not income taxpayer and (b) own wealth located in Colombia such as real estate properties, yachts, boats, artworks, planes or oil or mining rights, different to shares, receivables and/or portfolio investments.

The due dates to file and pay the net-wealth tax will be regulated by the Colombian Government.

Attachment TT4

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

Check deadlines for Annual return of assets owned  abroad:

3.1. Large Taxpayers

Attachment TT5

3.2. Legal entities/corporations not Large Taxpayers

Attachment TT6

3.3. Individuals

Attachment TT7

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

Check here the deadlines to file the Transfer pricing informative return and the 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 by December 31, 2023.

Check deadlines for Value Added Tax Returns:

5.1. Bimonthly

Attachment TT8

5.2. 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.

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

7.1. Large Taxpayers

Attachment TT12

7.2. Legal entities/corporations and Natural persons

Attachment TT13

Taxpayers of this tax must file and pay it annually. Check the filing and payment date of this obligation.

Attachment TT15

Taxpayers of this tax must file and pay it bimonthly. Check the filing and payment dates of this obligation.

Attachment TT16

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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