Colombia Expands Digital Platform Reporting Rules for Nonresident Operators Under DIAN Resolution 000228

• DIAN issued Resolution 000228 of 2025, introducing new reporting obligations for certain nonresident digital platforms operating in Colombia.
• The resolution expands the definition of “platform operator subject to reporting” to include nonresident entities facilitating relevant activities in Colombia, such as supplying goods/services or leasing real estate.
• Nonresident platforms must now report income generated in Colombia, aligning their obligations with those of domestic platforms.
• Resolution 000228 refines technical definitions, updates due diligence requirements, and removes outdated concepts to align with OECD standards and the DPI MCAA.
• Certain provisions from previous resolutions are repealed to ensure consistency and compliance with international commitments.

Source: taxathand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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