Colombia DIAN News

DIAN Files Unified Positive Report on Customs Sanctioning Bill

Colombia's Dirección de Impuestos y Aduanas Nacionales (DIAN) filed a unified positive report for the first legislative debate of the Customs Sanctioning Bill (Régimen Sancionatorio Aduanero) on April 21, 2026. The proposal, developed through 27 working sessions with the Consejo Gremial Nacional, reduces the total number of customs sanctions from 357 to 235 and reorganizes infractions by user type with differentiated penalty ranges. The bill aims to strengthen customs control, combat contraband, and provide greater legal certainty for foreign trade participants. DIAN's target is for the law to be enacted before June 20, 2026, in compliance with a Constitutional Court mandate.

Latin America Records 243 Tax Reform Measures in 2025, CIAT Report Finds

The CIAT Observatory of Fiscal Reforms documented 243 significant tax measures across 19 Latin American countries during fiscal year 2025. Of these, 127 measures focused on strengthening tax administrations and 116 involved fiscal policy adjustments. The report highlights regional trends toward modernization and evasion control, with Argentina, Brazil, and Uruguay achieving legislative advances while Colombia faced normative substitution processes or congressional delays. Three strategic priorities emerged: expanding tax bases to increase revenue, consolidating existing systems, and reducing administrative burdens. Technology adoption, including electronic invoicing and pro-forma sworn declarations, was identified as a key driver for voluntary compliance.

Electronic Invoice Training Apr 28 May 12 26

Colombia's DIAN announced three virtual training sessions on its Electronic Invoice System (Sistema de Factura Electrónica) to be held via Microsoft Teams. Sessions cover support documents for non-obligated parties and electronic payroll (April 28), step-by-step electronic invoice activation (May 12), and the Radian platform (May 26), each running from 9:00 a.m. to 10:00 a.m. Participation is open to the public via published connection links.