DIAN Information Reporting (Exógena): the mistakes that are costing companies millions

Updated DIAN penalties for 2026 (UVT 52,374)

Correctly filing exógena information with the DIAN is not just another formality — it is one of the main sources of tax penalties for companies in Colombia.

In practice, many business owners comply with their taxes but make formal mistakes in exógena reporting that end up costing them millions.

In this guide, we explain in a clear and straightforward way what exógena information is, which formats are most commonly used, the mistakes most frequently penalized by the DIAN, how to avoid them, and the penalties in force for 2026, calculated using the 2026 UVT: $52,374 COP.

The idea is simple: help you identify risks before the DIAN does.

What is exógena information and why is it so sensitive?

Exógena information is the detailed report that companies and certain individuals must file with the DIAN regarding their operations with third parties: payments, income, withholdings, payroll, among others.

What does the DIAN use it for?

To cross-check information between taxpayers.
What you report must match what your clients, suppliers, employees, and financial institutions report.

That is why exógena information is not reviewed in isolation. The DIAN cross-checks it with:

• Income tax returns
  
  
• VAT returns
  
  
• Withholding tax filings
  
  
• Electronic payroll
  
  

A small mistake can trigger a big alert.

Most common exógena information formats

Without going into every existing format, these are the ones that most frequently cause problems for companies:

Form 1001 – Payments or accruals

This form reports all payments made to third parties, whether domestic or foreign.

It includes:

• Suppliers
  
  
• Contractors
  
  
• Professional fees
  
  
• Services
  
  
• Purchases
  
  
• Deductible and non-deductible payments
  
  

Typical mistake: failing to report payments made abroad or using the wrong document type for a foreign supplier.

Form 1005 – Withholdings applied

Records the withholdings your company applied to third parties (income tax, VAT, etc.).

Typical mistake: reporting withholdings that do not match the payment base reported in Form 1001.

Form 1006 – Withholdings received

Includes withholdings applied to your company by your clients.

Typical mistake: omitting withholdings that were actually deducted and later claiming them in the income tax return.

Form 1007 – Income received

Reports gross income, not net profit.

Typical mistake: reporting only the gain instead of the total income (for example, in asset sales).

Form 2276 – Payroll

Includes payments related to:

• Salaries
  
  
• Benefits
  
  
• Employment-related fees
  
  
• Pensions
  
  
• Severance or termination payments
  
  

Typical mistake: using negative values or inconsistencies between electronic payroll and exógena information.

Most common mistakes penalized by the DIAN

These are the errors most frequently identified in real audits:

1. Not reporting foreign suppliers

Many business owners believe that if the supplier is foreign, it does not need to be reported.
Serious mistake.
Payments made abroad must be included in exógena information, with proper identification.

2. Payment bases and withholdings that do not match

The DIAN cross-checks:

• Form 1001 (payments)
  
  
• Form 1005 (withholdings applied)
  
  
• Form 1006 (withholdings received)
  
  

If the figures do not match, an automatic alert is triggered.

3. Omitting payments or reporting them twice

This usually happens due to:

• Lack of reconciliation
  
  
• Manual data handling
  
  
• Poor control of cash payments
  
  

The DIAN penalizes both omissions and duplications.

4. Errors in taxpayer ID (NIT) or third-party identification

A single incorrect digit may cause the DIAN to treat the transaction as not reported — even if the amount is correct.

5. Reporting incomplete values

Classic example:
Reporting $5,000 instead of $5,000,000.
The DIAN does not consider data-entry errors to be “harmless.”

6. Reporting net income instead of gross income

Exógena information is not the income tax return.
Here, gross income must be reported, without deducting costs.

7. Negative values in payroll

Form 2276 does not allow negative values.
Adjustments must be made at the accounting level, not in exógena reporting.

Best practices to avoid penalties

If you want to significantly reduce real risk, these practices work:

• Prior reconciliation between:
  
  
  • Accounting
    
    
  • Tax returns
    
    
  • Electronic payroll
    
    
  • Exógena information
    
    
• Complete supporting documentation for every reported value
  
  
• Mandatory use of the DIAN pre-validator before filing
  
  
• Final cross-review, ideally by someone other than the preparer
  
  
• Annual regulatory updates (formats, concepts, thresholds)
  
  
• Filing within deadlines and keeping proof of submission
  
  

Most penalties do not arise from tax evasion, but from disorganization.

Penalties for errors in exógena information (2025–2026)

Penalties for errors, omissions, or non-compliance in exógena information filings are regulated by Article 651 of the Colombian Tax Statute.

Types of penalties

Failure to file information:
Penalty of 1% of the unreported amount.

Incorrect information:
Penalty of 0.7% of the difference between the correct information and what was reported.

Late filing:
Penalty of 0.5% of the amount reported after the deadline.

Data without monetary value:
Penalty of 0.5 UVT for each incorrect or omitted data point.

🔎 Important clarification on deadlines

Deadlines for filing exógena information are not fixed and may change every year.
In practice, deadlines usually begin in May, according to the tax calendar issued by the DIAN in December of the previous year.

For this reason, it is critical not to assume prior-year dates and to always review the current calendar, as filing late — even by a few days — can trigger penalties.

Minimum and maximum penalties

Minimum penalty:

• 10 UVT
  
  
• 2026: $523,740 COP
  
  

Maximum penalty:

• 7,500 UVT
  
  
• 2026: $392,805,000 COP
  
  

Possible penalty reductions

If you correct the information before a DIAN formal notice, the penalty may be reduced by up to 90%.
After a notice is issued, reductions may still apply, but they are smaller.

Practical conclusion: correcting early is always cheaper.

Conclusion for business owners

We are approaching year-end, a natural moment to review how your company’s accounting and tax compliance are functioning.

In many cases, exógena information errors are not caused by bad faith, but by inherited processes, lack of cross-review, or simply because the business grew faster than its internal controls.

Year-end is also often a time of change:

• Changing accountants
  
  
• Internal reorganization
  
  
• Adjustments in how information is reported to the DIAN
  
  

Before filing exógena information or starting a new tax year with accumulated risks, it is worth reviewing processes, reconciling figures, and ensuring everything is aligned.

A timely review can prevent penalties, formal requests, and major headaches in 2026.