- Non-resident digital platform operators in Colombia must register, obtain a Tax Identification Number, and submit annual electronic information reports to DIAN.
- Reporting applies to platforms facilitating qualified services, goods supply, or real estate rentals involving Colombian residents or assets.
- The first reporting period is Q4 2025, with reports due by February 27, 2026.
- Required information includes platform and seller details, transaction amounts, property addresses, and rental specifics.
- Non-compliance can result in penalties up to approximately USD 97,000, with additional penalties for registration failures.
Source: fiscal-requirements.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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