- DIAN has introduced new reporting obligations for Digital Platform Operators starting from the 2025 fiscal year.
- Obligations apply to platforms offering services (e.g., transport, delivery, tutoring, advertising, legal, accounting) and real estate rentals.
- The first reporting deadline is 27 February 2026 for the 2025 fiscal year.
- Annual reporting will be required in subsequent years.
- DIAN has specified technical and content requirements for these reports.
Source: fintua.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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