{"id":16136,"date":"2025-12-23T17:19:21","date_gmt":"2025-12-23T22:19:21","guid":{"rendered":"https:\/\/nexo.legal\/?p=16136"},"modified":"2025-12-23T19:16:39","modified_gmt":"2025-12-24T00:16:39","slug":"exogena-errores-sanciones-2026","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/exogena-errores-sanciones-2026\/","title":{"rendered":"Informaci\u00f3n ex\u00f3gena DIAN: los errores que le est\u00e1n costando millones a las empresas"},"content":{"rendered":"\t\t
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Updated DIAN penalties for 2026 (UVT 52,374)<\/b><\/h3>

Correctly filing <\/span>ex\u00f3gena information<\/b> with the DIAN is not just another formality \u2014 it is one of the <\/span>main sources of tax penalties for companies in Colombia<\/b>.<\/span><\/p>

In practice, many business owners comply with their taxes but make <\/span>formal mistakes in ex\u00f3gena reporting<\/b> that end up costing them millions.<\/span><\/p>

In this guide, we explain in a <\/span>clear and straightforward way<\/b> what ex\u00f3gena information is, which formats are most commonly used, the mistakes most frequently penalized by the DIAN, how to avoid them, and the <\/span>penalties in force for 2026<\/b>, calculated using the <\/span>2026 UVT: $52,374 COP<\/b>.<\/span><\/p>

The idea is simple: <\/span>help you identify risks before the DIAN does<\/b>.<\/span><\/p>

What is ex\u00f3gena information and why is it so sensitive?<\/b><\/h2>

Ex\u00f3gena information is the <\/span>detailed report<\/b> that companies and certain individuals must file with the DIAN regarding their operations with third parties: payments, income, withholdings, payroll, among others.<\/span><\/p>

What does the DIAN use it for?<\/b><\/h3>

To <\/span>cross-check information between taxpayers<\/b>.<\/span>
<\/span> What you report must match what your clients, suppliers, employees, and financial institutions report.<\/span><\/p>

That is why ex\u00f3gena information is <\/span>not reviewed in isolation<\/b>. The DIAN cross-checks it with:<\/span><\/p>

  • Income tax returns<\/span>

    <\/span><\/li>
  • VAT returns<\/span>

    <\/span><\/li>
  • Withholding tax filings<\/span>

    <\/span><\/li>
  • Electronic payroll<\/span>

    <\/span><\/li><\/ul>

    A small mistake can trigger a big alert.<\/span><\/p>

    Most common ex\u00f3gena information formats<\/b><\/h2>

    Without going into every existing format, these are the ones that most frequently cause problems for companies:<\/span><\/p>

    Form 1001 \u2013 Payments or accruals<\/b><\/h3>

    This form reports <\/span>all payments made to third parties<\/b>, whether domestic or foreign.<\/span><\/p>

    It includes:<\/span><\/p>

    • Suppliers<\/span>

      <\/span><\/li>
    • Contractors<\/span>

      <\/span><\/li>
    • Professional fees<\/span>

      <\/span><\/li>
    • Services<\/span>

      <\/span><\/li>
    • Purchases<\/span>

      <\/span><\/li>
    • Deductible and non-deductible payments<\/span>

      <\/span><\/li><\/ul>

      Typical mistake:<\/b> failing to report payments made abroad or using the wrong document type for a foreign supplier.<\/span><\/p>

      Form 1005 \u2013 Withholdings applied<\/b><\/h3>

      Records the <\/span>withholdings your company applied to third parties<\/b> (income tax, VAT, etc.).<\/span><\/p>

      Typical mistake:<\/b> reporting withholdings that do not match the payment base reported in Form 1001.<\/span><\/p>

      Form 1006 \u2013 Withholdings received<\/b><\/h3>

      Includes <\/span>withholdings applied to your company by your clients<\/b>.<\/span><\/p>

      Typical mistake:<\/b> omitting withholdings that were actually deducted and later claiming them in the income tax return.<\/span><\/p>

      Form 1007 \u2013 Income received<\/b><\/h3>

      Reports <\/span>gross income<\/b>, not net profit.<\/span><\/p>

      Typical mistake:<\/b> reporting only the gain instead of the total income (for example, in asset sales).<\/span><\/p>

      Form 2276 \u2013 Payroll<\/b><\/h3>

      Includes payments related to:<\/span><\/p>

      • Salaries<\/span>

        <\/span><\/li>
      • Benefits<\/span>

        <\/span><\/li>
      • Employment-related fees<\/span>

        <\/span><\/li>
      • Pensions<\/span>

        <\/span><\/li>
      • Severance or termination payments<\/span>

        <\/span><\/li><\/ul>

        Typical mistake:<\/b> using negative values or inconsistencies between electronic payroll and ex\u00f3gena information.<\/span><\/p>

        Most common mistakes penalized by the DIAN<\/b><\/h2>

        These are the errors most frequently identified in real audits:<\/span><\/p>

        1. Not reporting foreign suppliers<\/b><\/h3>

        Many business owners believe that if the supplier is foreign, it does not need to be reported.<\/span>
        <\/span> Serious mistake.<\/b>
        <\/b> Payments made abroad <\/span>must be included<\/b> in ex\u00f3gena information, with proper identification.<\/span><\/p>

        2. Payment bases and withholdings that do not match<\/b><\/h3>

        The DIAN cross-checks:<\/span><\/p>

        • Form 1001 (payments)<\/span>

          <\/span><\/li>
        • Form 1005 (withholdings applied)<\/span>

          <\/span><\/li>
        • Form 1006 (withholdings received)<\/span>

          <\/span><\/li><\/ul>

          If the figures do not match, an automatic alert is triggered.<\/span><\/p>

          3. Omitting payments or reporting them twice<\/b><\/h3>

          This usually happens due to:<\/span><\/p>

          • Lack of reconciliation<\/span>

            <\/span><\/li>
          • Manual data handling<\/span>

            <\/span><\/li>
          • Poor control of cash payments<\/span>

            <\/span><\/li><\/ul>

            The DIAN penalizes <\/span>both omissions and duplications<\/b>.<\/span><\/p>

            4. Errors in taxpayer ID (NIT) or third-party identification<\/b><\/h3>

            A single incorrect digit may cause the DIAN to treat the transaction as <\/span>not reported<\/b> \u2014 even if the amount is correct.<\/span><\/p>

            5. Reporting incomplete values<\/b><\/h3>

            Classic example:<\/span>
            <\/span> Reporting $5,000 instead of $5,000,000.<\/span>
            <\/span> The DIAN does <\/span>not<\/b> consider data-entry errors to be \u201charmless.\u201d<\/span><\/p>

            6. Reporting net income instead of gross income<\/b><\/h3>

            Ex\u00f3gena information is <\/span>not<\/b> the income tax return.<\/span>
            <\/span> Here, <\/span>gross income<\/b> must be reported, without deducting costs.<\/span><\/p>

            7. Negative values in payroll<\/b><\/h3>

            Form 2276 <\/span>does not allow negative values<\/b>.<\/span>
            <\/span> Adjustments must be made at the accounting level, not in ex\u00f3gena reporting.<\/span><\/p>

            Best practices to avoid penalties<\/b><\/h2>

            If you want to significantly reduce real risk, these practices work:<\/span><\/p>

            • Prior reconciliation between:<\/span>

              <\/span>
              • Accounting<\/span>

                <\/span><\/li>
              • Tax returns<\/span>

                <\/span><\/li>
              • Electronic payroll<\/span>

                <\/span><\/li>
              • Ex\u00f3gena information<\/span>

                <\/span><\/li><\/ul><\/li>
              • Complete supporting documentation for every reported value<\/span>

                <\/span><\/li>
              • Mandatory use of the <\/span>DIAN pre-validator<\/b> before filing<\/span>

                <\/span><\/li>
              • Final cross-review, ideally by someone other than the preparer<\/span>

                <\/span><\/li>
              • Annual regulatory updates (formats, concepts, thresholds)<\/span>

                <\/span><\/li>
              • Filing within deadlines and keeping proof of submission<\/span>

                <\/span><\/li><\/ul>

                Most penalties do not arise from tax evasion, but from <\/span>disorganization<\/b>.<\/span><\/p>

                Penalties for errors in ex\u00f3gena information (2025\u20132026)<\/b><\/h2>

                Penalties for errors, omissions, or non-compliance in ex\u00f3gena information filings are regulated by <\/span>Article 651 of the Colombian Tax Statute<\/b>.<\/span><\/p>

                Types of penalties<\/b><\/h2>

                Failure to file information:<\/b>
                <\/b> Penalty of <\/span>1% of the unreported amount<\/b>.<\/span><\/p>

                Incorrect information:<\/b>
                <\/b> Penalty of <\/span>0.7% of the difference<\/b> between the correct information and what was reported.<\/span><\/p>

                Late filing:<\/b>
                <\/b> Penalty of <\/span>0.5% of the amount reported after the deadline<\/b>.<\/span><\/p>

                Data without monetary value:<\/b>
                <\/b> Penalty of <\/span>0.5 UVT for each incorrect or omitted data point<\/b>.<\/span><\/p>

                \ud83d\udd0e Important clarification on deadlines<\/b><\/h2>

                Deadlines for filing ex\u00f3gena information <\/span>are not fixed<\/b> and may change every year.<\/span>
                <\/span> In practice, <\/span>deadlines usually begin in May<\/b>, according to the <\/span>tax calendar issued by the DIAN in December of the previous year<\/b>.<\/span><\/p>

                For this reason, it is critical not to assume prior-year dates and to always review the current calendar, as filing late \u2014 even by a few days \u2014 can trigger penalties.<\/span><\/p>

                Minimum and maximum penalties<\/b><\/h2>

                Minimum penalty:<\/b><\/p>

                • 10 UVT<\/span>

                  <\/span><\/li>
                • 2026: $523,740 COP<\/b>

                  <\/b><\/li><\/ul>

                  Maximum penalty:<\/b><\/p>

                  • 7,500 UVT<\/span>

                    <\/span><\/li>
                  • 2026: $392,805,000 COP<\/b>

                    <\/b><\/li><\/ul>

                    Possible penalty reductions<\/b><\/h2>

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

                    Practical conclusion:<\/b> correcting early is always cheaper.<\/span><\/p>

                    Conclusion for business owners<\/b><\/h2>

                    We are approaching <\/span>year-end<\/b>, a natural moment to review how your company\u2019s accounting and tax compliance are functioning.<\/span><\/p>

                    In many cases, ex\u00f3gena information errors are not caused by bad faith, but by <\/span>inherited processes, lack of cross-review<\/b>, or simply because the business grew faster than its internal controls.<\/span><\/p>

                    Year-end is also often a time of change:<\/span><\/p>

                    • Changing accountants<\/span>

                      <\/span><\/li>
                    • Internal reorganization<\/span>

                      <\/span><\/li>
                    • Adjustments in how information is reported to the DIAN<\/span>

                      <\/span><\/li><\/ul>

                      Before filing ex\u00f3gena information or starting a new tax year with accumulated risks, it is worth <\/span>reviewing processes, reconciling figures, and ensuring everything is aligned<\/b>.<\/span><\/p>

                      A timely review can prevent penalties, formal requests, and major headaches in 2026.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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