Can your RUT be canceled without you knowing? DIAN says yes (and here’s what you need to know)

Do you have a company or are you registered in the RUT but haven’t used it in years?

DIAN has just issued a new resolution that could remove you from the system… without you even requesting it.

And no, this is not an exaggeration.

Starting January 1st of next year, a regulation will come into effect that authorizes the automatic cancellation of the RUT due to tax inactivity.

If you’ve gone more than five years without reporting any activity, you could be removed from the system… even if you still have pending obligations.

Here’s what this measure means — in simple terms — who it applies to, and how to avoid (or reverse) an automatic RUT cancellation.

What is the automatic cancellation of the RUT?

It’s an automatic measure taken by DIAN to clean up its database.

If they detect that a taxpayer has had no type of tax activity for five consecutive years, they cancel the RUT without prior notice (other than the corresponding administrative act).

This cancellation does not eliminate your tax obligations — it only removes you from the active system, which can cause complications if you want to operate again in the future.

What is considered “tax inactivity”?

If during the past five years you have:
– Not updated your RUT
– Not filed any tax returns
– Not made any payments to DIAN
– Had no third-party information reported about you (e.g., by banks or clients)
– Not issued or received electronic invoices
– Not requested invoice numbering
– No outstanding debts with DIAN
– Not been involved in any administrative, judicial, or criminal proceedings with the tax authority

… then, for tax purposes, you are considered completely inactive. And DIAN can cancel your RUT without you requesting it.

Who is NOT subject to RUT cancellation?

The regulation includes several important exceptions. This automatic cancellation does not apply to:
– Foreign companies with no domicile in Colombia
– Foreign individual investors
– Community action boards
– Indigenous or Afro-Colombian communities
– Public entities, superintendencies, the Red Cross, community associations, parent groups, community homes, among others

In other words, if you fall into one of these categories, you may be inactive but still remain registered in the RUT system.

What will the procedure look like?

DIAN will follow a three-phase process:

I. Identification

First, they will review all RUT records that haven’t been updated. Then they will verify other causes of inactivity.

II. Issuance and Notification

Once the case is confirmed, DIAN will issue an administrative act ordering the cancellation and notify the taxpayer, explaining the reasons.

III. Inclusion and Report

Finally, the cancellation will be recorded in the system and an internal report will be generated with all relevant data.

This entire process is internal, fast, and doesn’t require direct involvement from the taxpayer.

Can the RUT be reactivated?

Yes.
If your RUT was canceled due to inactivity and you want to operate again, you can request reactivation at any time.

However, you’ll need to catch up on all missed obligations (returns, payments, reports).
And if DIAN detects that you still have outstanding matters, they may reactivate your RUT automatically to carry out the corresponding processes.

When does this take effect?

The resolution comes into force on January 1st of next year, and it repeals the previous rule (Resolution 000206 of 2023).
Any ongoing process under that resolution will continue normally until completed.

So… does this affect me?

It depends.

If your RUT has been inactive for five years or more (no returns, no invoicing, no updates)… yes, you could be removed from the system.

And even if it sounds like something harmless, remember: if you have pending obligations, they still apply.

The cancellation of your RUT does not exempt you from fulfilling them.

What can I do?

👉 Check the status of your RUT today
👉 Update it if you are active or planning to operate again
👉 Talk to your accountant or reach out to us if you have any doubts about your situation

Want to know if you might be on the cancellation list? Write to us.

We’ll conduct a full review of your RUT and guide you step by step.