{"id":9725,"date":"2026-01-30T11:04:44","date_gmt":"2026-01-30T16:04:44","guid":{"rendered":"https:\/\/www.gallegolawyers.com\/foreign-exchange-reporting-information-2026\/"},"modified":"2026-03-01T23:10:08","modified_gmt":"2026-03-02T04:10:08","slug":"foreign-exchange-reporting-information-2026","status":"publish","type":"post","link":"https:\/\/www.gallegolawyers.com\/en\/foreign-exchange-reporting-information-2026\/","title":{"rendered":"Foreign Exchange Reporting Information: 2026 Opens with Accumulated Deadlines and a New Filing Calendar"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9725\" class=\"elementor elementor-9725 elementor-9245\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1bb43b7 e-flex e-con-boxed e-con e-parent\" data-id=\"1bb43b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ff0d38 elementor-widget elementor-widget-text-editor\" data-id=\"4ff0d38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>January 31, 2026 is the final deadline for submitting foreign exchange reporting information (informaci\u00f3n ex\u00f3gena cambiaria) applicable to compensation account holders (titulares de compensaci\u00f3n), covering:<\/p>\n<ol>\n<li>Fourth quarter of 2023, October through December<\/li>\n<li>All four quarters of 2024, January through December<\/li>\n<\/ol>\n<p>April 30, 2026 is the final deadline for submission of:<\/p>\n<ol>\n<li>All four quarters of 2025, January through December<\/li>\n<li>First quarter of 2026<\/li>\n<\/ol>\n<p>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 (Resoluci\u00f3n 000180 del 26 de septiembre de 2024) will apply as follows:<\/p>\n<p> <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79f7804 e-flex e-con-boxed e-con e-parent\" data-id=\"79f7804\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-048a45f elementor-widget elementor-widget-text-editor\" data-id=\"048a45f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<table class=\"dian-table\">\n  <thead>\n    <tr>\n      <th>Last digit of Tax Identification Number (NIT) or national ID (C\u00e9dula)<\/th>\n<th>Filing deadline with the National Tax and Customs Authority (DIAN)<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>1 and 2<\/td>\n<td>Tenth and eleventh business day of April, July, October, and January<\/td>\n    <\/tr>\n    <tr>\n      <td>3 and 4<\/td>\n<td>Twelfth and thirteenth business day of April, July, October, and January<\/td>\n    <\/tr>\n    <tr>\n      <td>5 and 6<\/td>\n<td>Fourteenth and fifteenth business day of April, July, October, and January<\/td>\n    <\/tr>\n    <tr>\n      <td>7 and 8<\/td>\n<td>Sixteenth and seventeenth business day of April, July, October, and January<\/td>\n    <\/tr>\n    <tr>\n      <td>9 and 0<\/td>\n<td>Eighteenth and nineteenth business day of April, July, October, and January<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>January 31, 2026 is the final deadline for submitting foreign exchange reporting information (informaci\u00f3n ex\u00f3gena cambiaria) applicable to compensation account holders (titulares de compensaci\u00f3n), 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, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":9254,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[43],"tags":[],"class_list":["post-9725","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sin-categoria"],"_links":{"self":[{"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/posts\/9725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/comments?post=9725"}],"version-history":[{"count":1,"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/posts\/9725\/revisions"}],"predecessor-version":[{"id":9726,"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/posts\/9725\/revisions\/9726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/media\/9254"}],"wp:attachment":[{"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/media?parent=9725"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/categories?post=9725"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gallegolawyers.com\/en\/wp-json\/wp\/v2\/tags?post=9725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}