January 31, 2026 is the final deadline for submitting foreign exchange reporting information (información exógena cambiaria) applicable to compensation account holders (titulares de compensación), covering:
- Fourth quarter of 2023, October through December
- All four quarters of 2024, January through December
April 30, 2026 is the final deadline for submission of:
- All four quarters of 2025, January through December
- First quarter of 2026
These consolidated deadlines reflect accumulated reporting obligations and require immediate compliance planning. Beginning with the second quarter of 2026, the regular filing schedule set forth in Article 2.2.1 of Resolution 000180 of September 26, 2024 (Resolución 000180 del 26 de septiembre de 2024) will apply as follows:
| Last digit of Tax Identification Number (NIT) or national ID (Cédula) | Filing deadline with the National Tax and Customs Authority (DIAN) |
|---|---|
| 1 and 2 | Tenth and eleventh business day of April, July, October, and January |
| 3 and 4 | Twelfth and thirteenth business day of April, July, October, and January |
| 5 and 6 | Fourteenth and fifteenth business day of April, July, October, and January |
| 7 and 8 | Sixteenth and seventeenth business day of April, July, October, and January |
| 9 and 0 | Eighteenth and nineteenth business day of April, July, October, and January |
