{"id":16165,"date":"2025-12-26T13:16:31","date_gmt":"2025-12-26T18:16:31","guid":{"rendered":"https:\/\/nexo.legal\/?p=16165"},"modified":"2025-12-26T13:22:28","modified_gmt":"2025-12-26T18:22:28","slug":"dian-requirements-companies","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/dian-requirements-companies\/","title":{"rendered":"Requerimientos de la DIAN para empresas: tipos, c\u00f3mo responderlos y defenderte correctamente (2025)"},"content":{"rendered":"\t\t
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Updated: December 2025<\/b><\/p>

DIAN requirements are official communications through which the tax authority requests information, corrections, or explains inconsistencies detected in a company\u2019s tax filings.<\/span><\/p>

Responding to them is <\/span>not optional<\/b>, and doing so incorrectly\u2014or late\u2014can result in <\/span>penalties, interest, official tax assessments, or judicial proceedings<\/b>.<\/span><\/p>

In this guide, we explain in a clear and practical way what types of DIAN requirements exist, how to respond to each one, and how to properly defend yourself, based on current regulations and Colombia\u2019s actual tax audit practices.<\/span><\/p>

What are DIAN requirements and why do they occur?<\/b><\/h2>

A requirement is an <\/span>administrative act<\/b> issued by the <\/span>National Tax and Customs Authority (DIAN)<\/b> when it detects:<\/span><\/p>

  • Inconsistencies between tax returns<\/span>

    <\/span><\/li>
  • Cross-checks with third-party information (ex\u00f3gena reports, banks, clients, suppliers)<\/span>

    <\/span><\/li>
  • Omissions, errors, or potential inaccuracies<\/span>

    <\/span><\/li>
  • Formal or substantive non-compliance<\/span>

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

    Today, DIAN cross-checks information <\/span>automatically and at scale<\/b>, which means <\/span>any company can be audited<\/b>, even if it has \u201calways filed its returns.\u201d<\/span><\/p>

    Types of DIAN requirements<\/b><\/h2>

    1. Ordinary requirement<\/b><\/h3>

    This is the most common type and the <\/span>first level of contact<\/b>.<\/span><\/p>

    DIAN may request:<\/span><\/p>

    • Accounting support documents<\/span>

      <\/span><\/li>
    • Explanations regarding reported figures<\/span>

      <\/span><\/li>
    • Corrections to tax returns<\/span>

      <\/span><\/li>
    • Filing of omitted tax returns<\/span>

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

      \ud83d\udccc <\/span>Minimum response deadline:<\/b> 15 calendar days.<\/span><\/p>

      \u26a0\ufe0f Although it may seem \u201cinformational,\u201d ignoring an ordinary requirement opens the door to <\/span>penalties and a special requirement<\/b>.<\/span><\/p>

      2. Tax audit inspection<\/b><\/h3>

      This is an evidentiary procedure in which DIAN directly verifies the company\u2019s tax reality.<\/span><\/p>

      It may include:<\/span><\/p>

      • On-site or virtual visits<\/span>

        <\/span><\/li>
      • Review of books, records, and accounting<\/span>

        <\/span><\/li>
      • Interviews with responsible parties<\/span>

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

        \ud83d\udccc It is always ordered through an <\/span>administrative resolution<\/b> and notified in advance.<\/span><\/p>

        Key recommendation:<\/b>
        <\/b> Never attend a tax inspection <\/span>without a prior audit and legal and accounting support<\/b>.<\/span><\/p>

        3. Special requirement<\/b><\/h3>

        At this point, you are already in the <\/span>formal stage of the tax audit process<\/b>.<\/span><\/p>

        This administrative act includes:<\/span><\/p>

        • Questioned facts<\/span>

          <\/span><\/li>
        • Evidence held by DIAN<\/span>

          <\/span><\/li>
        • Legal grounds<\/span>

          <\/span><\/li>
        • Proposed tax assessment and penalties<\/span>

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

          \ud83d\udccc <\/span>Deadline to respond:<\/b> 3 months.<\/span><\/p>

          At this stage, you may:<\/span><\/p>

          • Fully or partially accept the proposal<\/span>

            <\/span><\/li>
          • Submit technical and legal objections<\/span>

            <\/span><\/li>
          • Provide supporting evidence<\/span>

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

            \u26a0\ufe0f A poor response here <\/span>defines the outcome of the process<\/b>.<\/span><\/p>

            Stages of the DIAN tax audit process<\/b><\/h2>

            To understand how to defend yourself, it is essential to know the full process:<\/span><\/p>

            • Ordinary requirement<\/span>

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

              <\/span><\/li>
            • Special requirement<\/span>

              <\/span><\/li>
            • Response to the special requirement<\/span>

              <\/span><\/li>
            • Official reassessment or estimated assessment<\/span>

              <\/span><\/li>
            • Motion for reconsideration<\/span>

              <\/span><\/li>
            • Resolution deciding the reconsideration<\/span>

              <\/span><\/li>
            • Lawsuit before the administrative courts<\/span>

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

              Each stage has <\/span>strict deadlines and different consequences<\/b>.<\/span><\/p>

              Obligation to retain accounting documentation<\/b><\/h2>

              Article 632 of the <\/span>Colombian Tax Code (Estatuto Tributario)<\/b> establishes that:<\/span><\/p>

              All taxpayers must retain accounting documentation for <\/span>at least 5 years<\/b>.<\/span><\/p>

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

              • Invoices<\/span>

                <\/span><\/li>
              • Contracts<\/span>

                <\/span><\/li>
              • Bank statements<\/span>

                <\/span><\/li>
              • Cost and deduction support documents<\/span>

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

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

                \ud83d\udccc If you do not have proper documentation, DIAN may disallow costs and deductions, <\/span>even if they were real<\/b>.<\/span><\/p>

                How to properly respond to an ordinary requirement<\/b><\/h2>

                Key best practices:<\/span><\/p>

                • Review <\/span>exactly what DIAN is requesting<\/b> (no more, no less)<\/span>

                  <\/span><\/li>
                • Verify consistency between accounting records, tax returns, and ex\u00f3gena reports<\/span>

                  <\/span><\/li>
                • Respond <\/span>within the deadline<\/b>

                  <\/b><\/li>
                • Provide clear and well-organized documentation<\/span>

                  <\/span><\/li>
                • Evaluate whether a voluntary correction is advisable<\/span>

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

                  \u26a0\ufe0f Common mistake: responding \u201cquickly\u201d without analysis.<\/span>
                  <\/span> A poorly structured response <\/span>makes the situation worse<\/b>.<\/span><\/p>

                  How to act during a tax inspection<\/b><\/h2>

                  Before the visit:<\/b><\/p>

                  • Conduct a tax and accounting audit<\/span>

                    <\/span><\/li>
                  • Identify risks and contingencies<\/span>

                    <\/span><\/li>
                  • Prepare documentation and technical explanations<\/span>

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

                    During the inspection:<\/b><\/p>

                    • Channel all communication through legal counsel<\/span>

                      <\/span><\/li>
                    • Do not provide information that was not requested<\/span>

                      <\/span><\/li>
                    • Document every action taken<\/span>

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

                      How to defend yourself against a special requirement<\/b><\/h2>

                      At this stage, improvisation is not an option.<\/span><\/p>

                      A proper defense includes:<\/span><\/p>

                      • Legal analysis of the administrative act<\/span>

                        <\/span><\/li>
                      • Review of DIAN\u2019s evidence<\/span>

                        <\/span><\/li>
                      • Technical and accounting support<\/span>

                        <\/span><\/li>
                      • Applicable case law<\/span>

                        <\/span><\/li>
                      • Strategic decision: accept, negotiate, or challenge<\/span>

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

                        \ud83d\udccc In many cases, a well-structured defense <\/span>reduces penalties or prevents an official assessment altogether<\/b>.<\/span><\/p>

                        Key recommendations if you receive a DIAN requirement<\/b><\/h2>

                        – Identify the type of requirement<\/span>
                        <\/span>– Control deadlines and dates<\/span>
                        <\/span>– Do not ignore emails or electronic notifications<\/span>
                        <\/span>– Do not respond without professional advice<\/span>
                        <\/span>– Assess financial and potential criminal exposure<\/span><\/p>

                        Do not assume \u201cnothing will happen\u201d<\/span>
                        <\/span>Do not submit incomplete or inconsistent information<\/span><\/p>

                        Missing deadlines may result in:<\/span><\/p>

                        • High penalties<\/span>

                          <\/span><\/li>
                        • Interest<\/span>

                          <\/span><\/li>
                        • Asset seizures<\/span>

                          <\/span><\/li>
                        • Criminal risks in serious cases<\/span>

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

                          Conclusion: anticipating is the best defense<\/b><\/h2>

                          DIAN requirements are not a problem in themselves; the real problem is <\/span>responding incorrectly or too late<\/b>.<\/span><\/p>

                          With the right strategy, many tax audits can be <\/span>controlled, corrected, or successfully defended<\/b>.<\/span><\/p>

                          At <\/span>Nexo Legal<\/b>, we support companies with:<\/span><\/p>

                          • Handling and responding to DIAN requirements<\/span>

                            <\/span><\/li>
                          • Defense in tax audit processes<\/span>

                            <\/span><\/li>
                          • Preventive tax strategy<\/span>

                            <\/span><\/li>
                          • Tax risk management<\/span>

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

                            \ud83d\udce9 <\/span>Contact us before responding.<\/b>
                            <\/b> In tax audits, <\/span>order and strategy are everything<\/b>.<\/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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