{"id":18279,"date":"2026-08-16T14:47:08","date_gmt":"2026-08-16T19:47:08","guid":{"rendered":"https:\/\/nexo.legal\/exogena-2026-plazo-extendido-empresas\/"},"modified":"2026-08-18T15:13:16","modified_gmt":"2026-08-18T20:13:16","slug":"exogena-2026-plazo-extendido-empresas","status":"publish","type":"post","link":"https:\/\/nexo.legal\/es\/exogena-2026-plazo-extendido-empresas\/","title":{"rendered":"Ex\u00f3gena 2026: El Plazo Extendido del 31 de Agosto que Muchas Empresas Est\u00e1n Pasando por Alto"},"content":{"rendered":"<p><strong>Quick answer:<\/strong> Through Resolution 000021 of July 17, 2026, Colombia&#8217;s tax authority (DIAN) extended the deadline for several exogenous information reporting formats for tax year 2025 to <strong>August 31, 2026<\/strong>. Many companies are still working off the original calendar and haven&#8217;t heard about the change \u2014 creating the opposite risk: relaxing too much and still filing late, or filing early with incomplete data out of unnecessary rush.<\/p>\n<hr \/>\n<h2>Tabla de Contenido<\/h2>\n<ol>\n<li><a href=\"#resolution\"><a href=\"#resolucion\">Ex\u00f3gena 2026: qu\u00e9 cambi\u00f3 con la Resoluci\u00f3n 000021<\/a><\/a><\/li>\n<li><a href=\"#what-is-it\"><a href=\"#que-es\">Qu\u00e9 es la informaci\u00f3n ex\u00f3gena y por qu\u00e9 le importa a tu empresa<\/a><\/a><\/li>\n<li><a href=\"#who-must-report\"><a href=\"#obligados\">Qui\u00e9n est\u00e1 obligado a reportar<\/a><\/a><\/li>\n<li><a href=\"#formats\"><a href=\"#formatos\">Los formatos con plazo extendido al 31 de agosto<\/a><\/a><\/li>\n<li><a href=\"#exception\"><a href=\"#excepcion\">La excepci\u00f3n que ya venci\u00f3: formato 2820 sin firma electr\u00f3nica<\/a><\/a><\/li>\n<li><a href=\"#why-it-matters\"><a href=\"#por-que-importa\">Por qu\u00e9 esto no es un simple tr\u00e1mite administrativo<\/a><\/a><\/li>\n<li><a href=\"#penalties\"><a href=\"#sanciones\">Sanciones por no reportar o reportar tarde<\/a><\/a><\/li>\n<li><a href=\"#what-to-do\"><a href=\"#que-hacer\">Qu\u00e9 hacer en las pr\u00f3ximas semanas<\/a><\/a><\/li>\n<li><a href=\"#faq\">FAQ<\/a><\/li>\n<\/ol>\n<hr \/>\n<h2><a href=\"#resolucion\">Ex\u00f3gena 2026: qu\u00e9 cambi\u00f3 con la Resoluci\u00f3n 000021<\/a><\/h2>\n<p>On July 17, 2026, DIAN issued <strong>Resolution 000021<\/strong>, adjusting formats and extending deadlines for exogenous tax information reporting for tax year 2025 \u2014 the year reported during 2026. The resolution arrived weeks before the original deadline, giving companies real extra time \u2014 but also creating confusion: if your accountant or finance team built their internal schedule before mid-July, they may still be working against the old date, unaware they have more time \u2014 or worse, assuming they have more time than they actually do for the formats that were <strong>no<\/strong> covered by the extension.<\/p>\n<hr \/>\n<h2><a href=\"#que-es\">Qu\u00e9 es la informaci\u00f3n ex\u00f3gena y por qu\u00e9 le importa a tu empresa<\/a><\/h2>\n<p>Exogenous information is the detailed annual report certain individuals and companies must submit to DIAN, describing their operations with third parties during the year \u2014 payments to suppliers, income from clients, payroll, withholdings applied, financial movements, among others. DIAN uses this information to <strong>cross-check<\/strong> it against what each taxpayer reports on their own income tax return.<\/p>\n<p>Si tu empresa no reporta, reporta tarde, o reporta con errores, no solo te expones a una sanci\u00f3n directa por el incumplimiento \u2014 tambi\u00e9n aumentas el riesgo de que tu propia declaraci\u00f3n de renta (o la de tus clientes y proveedores) genere inconsistencias frente a lo que la DIAN ya tiene registrado desde otras fuentes.<\/p>\n<hr \/>\n<h2><a href=\"#obligados\">Qui\u00e9n est\u00e1 obligado a reportar<\/a><\/h2>\n<p>Para el a\u00f1o gravable 2025, est\u00e1n obligados a presentar informaci\u00f3n ex\u00f3gena, entre otros:<\/p>\n<ul>\n<li><strong>Companies<\/strong> with gross income exceeding <strong>2,400 UVT<\/strong> (approximately COP $119,517,600 in 2025)<\/li>\n<li><strong>Personas naturales<\/strong> with gross income exceeding <strong>11,800 UVT<\/strong> (approximately COP $587,628,000), provided the sum of their capital and\/or non-labor income exceeds 2,400 UVT<\/li>\n<li><strong>Anyone who applies withholding taxes<\/strong> for income, VAT, or stamp tax purposes \u2014 regardless of total income<\/li>\n<li><strong>Entities supervised by the Financial Superintendency<\/strong> y <strong>savings and credit cooperatives<\/strong><\/li>\n<\/ul>\n<p>El punto que m\u00e1s se pasa por alto: superar el tope de ingresos no es el \u00fanico criterio. Si tu empresa practica retenciones, ya est\u00e1s obligada a reportar ex\u00f3gena independientemente de qu\u00e9 tan grande o peque\u00f1a sea, un detalle que muchas pymes descubren tarde.<\/p>\n<hr \/>\n<h2><a href=\"#formatos\">Los formatos con plazo extendido al 31 de agosto<\/a><\/h2>\n<p>According to Resolution 000021, these are the formats whose deadline moved to <strong>August 31, 2026<\/strong>:<\/p>\n<ul>\n<li><strong>Formats 2839 V1 and 2840 V1<\/strong><\/li>\n<li><strong>Format 2820<\/strong>, for the general population of filers<\/li>\n<li><strong>Formats 2823, 2824, 2825, 2826, 2827, 2828, 2829, 2833, 2834, and 2835<\/strong><\/li>\n<\/ul>\n<p>Si tu empresa reporta bajo cualquiera de estos formatos, tienes hasta el 31 de agosto \u2014 no antes, pero tampoco despu\u00e9s sin incurrir en extemporaneidad.<\/p>\n<hr \/>\n<h2><a href=\"#excepcion\">La excepci\u00f3n que ya venci\u00f3: formato 2820 sin firma electr\u00f3nica<\/a><\/h2>\n<p>There&#8217;s an important nuance that can easily slip by unnoticed: if your company is required to file <strong>Format 2820<\/strong> but filed it (or was required to file it) <strong>without DIAN&#8217;s Electronic Signature Instrument<\/strong>, or couldn&#8217;t file it due to technical issues, the special deadline for that specific case expired on <strong>July 31, 2026<\/strong> \u2014 earlier, not later, than the general date.<\/p>\n<p>Si tu empresa est\u00e1 en ese grupo espec\u00edfico y no present\u00f3 a tiempo, ya est\u00e1s en extemporaneidad para ese formato puntual, aunque el resto de tu informaci\u00f3n ex\u00f3gena todav\u00eda tenga plazo hasta el 31 de agosto. Vale la pena revisar esto con tu contador de inmediato, porque corregir voluntariamente antes de que la DIAN te notifique reduce la sanci\u00f3n de forma significativa (ver secci\u00f3n de sanciones).<\/p>\n<hr \/>\n<h2><a href=\"#por-que-importa\">Por qu\u00e9 esto no es un simple tr\u00e1mite administrativo<\/a><\/h2>\n<p>La informaci\u00f3n ex\u00f3gena que tu empresa reporta este mes es exactamente el tipo de dato que la DIAN usa para detectar inconsistencias en la temporada de declaraci\u00f3n de renta que arranc\u00f3 el 12 de agosto. Si tu empresa reporta pagos a un proveedor, y ese proveedor no declara ese ingreso, o lo declara por un monto distinto, el cruce de informaci\u00f3n puede generar un requerimiento \u2014 para cualquiera de las dos partes. Cubrimos en detalle c\u00f3mo la DIAN usa estos cruces durante la temporada de renta en nuestro art\u00edculo sobre los cruces de informaci\u00f3n que la DIAN ya tiene antes de que declares.<\/p>\n<p>En otras palabras: la calidad y puntualidad de tu informaci\u00f3n ex\u00f3gena no solo te protege a ti de una sanci\u00f3n directa \u2014 tambi\u00e9n protege la coherencia de las declaraciones de todos los que aparecen en tu reporte.<\/p>\n<hr \/>\n<h2><a href=\"#sanciones\">Sanciones por no reportar o reportar tarde<\/a><\/h2>\n<p>Las sanciones asociadas a la informaci\u00f3n ex\u00f3gena son de las m\u00e1s altas del Estatuto Tributario en proporci\u00f3n al valor reportado:<\/p>\n<ul>\n<li><strong>Not reporting, or reporting with errors<\/strong>: a penalty of <strong>1% of the amount not reported or reported with errors<\/strong>, capped at <strong>7,500 UVT<\/strong><\/li>\n<li><strong>Reporting late<\/strong> (but before DIAN issues a formal request): a penalty of <strong>0.5% of the amount reported late<\/strong>, also capped at 7,500 UVT<\/li>\n<li><strong>Minimum penalty<\/strong>: 10 UVT, even if the amount at stake is small<\/li>\n<li><strong>Voluntary correction reductions<\/strong>: if you correct or file before DIAN formally notifies you, the penalty can be reduced by 50% to 70%, depending on when you act<\/li>\n<\/ul>\n<p>La diferencia entre corregir por iniciativa propia y esperar a que la DIAN te contacte no es menor \u2014 puede significar pagar menos de la mitad de la sanci\u00f3n que te corresponder\u00eda.<\/p>\n<hr \/>\n<h2><a href=\"#que-hacer\">Qu\u00e9 hacer en las pr\u00f3ximas semanas<\/a><\/h2>\n<ol>\n<li><strong>Confirm with your accountant or finance team which formats apply to your company<\/strong> and whether they fall under Resolution 000021&#8217;s extension.<\/li>\n<li><strong>Check immediately whether your company was required to file Format 2820 without an electronic signature<\/strong> \u2014 that special deadline already expired July 31.<\/li>\n<li><strong>Don&#8217;t wait until August 31 to start preparing<\/strong> \u2014 the extended deadline is a safety margin, not an invitation to leave it for the last minute.<\/li>\n<li><strong>Check the consistency of your data against what you&#8217;ll declare on your own income tax return<\/strong> this same month, since both processes are directly related.<\/li>\n<li><strong>If you find an error or a delay, correct voluntarily before DIAN notifies you<\/strong> \u2014 the penalty reduction for self-correction is considerable.<\/li>\n<\/ol>\n<hr \/>\n<h2>Cu\u00e1ndo Buscar Asesor\u00eda Profesional<\/h2>\n<p>Vale la pena consultar con un contador o asesor tributario si tu empresa nunca ha reportado informaci\u00f3n ex\u00f3gena antes, si no tienes claro cu\u00e1les de los formatos de la Resoluci\u00f3n 000021 te aplican, o si ya identificaste que est\u00e1s en extemporaneidad en el formato 2820 y necesitas corregir con el menor impacto posible en sanciones.<\/p>\n<p>En Nexo Legal acompa\u00f1amos a empresas colombianas en el cumplimiento de sus obligaciones tributarias, incluyendo la preparaci\u00f3n y presentaci\u00f3n de informaci\u00f3n ex\u00f3gena, para evitar sanciones evitables y mantener la coherencia entre lo que tu empresa reporta y lo que declara. Si tienes dudas sobre tu plazo espec\u00edfico, cont\u00e1ctanos antes del 31 de agosto.<\/p>\n<hr \/>\n<h2>FAQ<\/h2>\n<p><strong>What is the new deadline for exogenous information reporting in 2026?<\/strong><br \/>\nResolution 000021 of July 17, 2026 extended the deadline for several formats (2839 V1, 2840 V1, 2820 for general filers, and formats 2823 through 2835) to August 31, 2026.<\/p>\n<p><strong>Who is required to report exogenous information in Colombia?<\/strong><br \/>\nCompanies with gross income exceeding 2,400 UVT, individuals with gross income exceeding 11,800 UVT who also exceed 2,400 UVT in capital or non-labor income, anyone applying withholding taxes regardless of amount, and entities supervised by the Financial Superintendency or savings and credit cooperatives.<\/p>\n<p><strong>Does the extended deadline apply to all formats?<\/strong><br \/>\nNo. Format 2820, when filed without DIAN&#8217;s Electronic Signature Instrument or due to technical circumstances, had a special deadline that expired July 31, 2026 \u2014 earlier than the general deadline.<\/p>\n<p><strong>What happens if my company doesn&#8217;t report exogenous information?<\/strong><br \/>\nA penalty of 1% of the amount not reported or reported with errors applies, capped at 7,500 UVT, with a minimum penalty of 10 UVT.<\/p>\n<p><strong>What happens if I report late but before DIAN requires me to?<\/strong><br \/>\nThe late-filing penalty is 0.5% of the amount reported late, with the same 7,500 UVT cap \u2014 and it can be reduced by 50% to 70% if you correct or file on your own initiative before DIAN&#8217;s notification.<\/p>\n<p><strong>Is exogenous information reporting related to my income tax return?<\/strong><br \/>\nYes, directly. DIAN cross-checks the exogenous information third parties report against what each taxpayer declares, and inconsistencies between the two sources are one of the most common causes of DIAN follow-up requests.<\/p>\n<hr \/>\n<p>En Nexo Legal acompa\u00f1amos a empresas colombianas en el cumplimiento de su ex\u00f3gena 2026, incluyendo la preparaci\u00f3n y presentaci\u00f3n de informaci\u00f3n ex\u00f3gena, para evitar sanciones evitables y mantener la coherencia entre lo que tu empresa reporta y lo que declara.<\/p>\n<hr \/>\n<p><em>Published: August 2026 \u2014 Nexo Legal<\/em><\/p>\n<p><em>Sources: DIAN \u2014 Resolution 000021 of July 17, 2026 | <a href=\"https:\/\/incp.org.co\/publicaciones\/infoincp-publicaciones\/impuestos\/2026\/07\/dian-ajusto-formatos-y-amplio-plazos-para-informacion-exogena-del-ano-gravable-2025\/\" target=\"_blank\" rel=\"noopener\">INCP \u2014 DIAN adjusted formats and extended exogenous information deadlines<\/a> | <a href=\"https:\/\/siemprealdia.co\/colombia\/impuestos\/sancion-por-no-presentar-informacion-exogena\/\" target=\"_blank\" rel=\"noopener\">Actual\u00edcese \u2014 Penalty for not filing exogenous information<\/a><\/em><\/p>\n<hr \/>","protected":false},"excerpt":{"rendered":"<p>Quick answer: Through Resolution 000021 of July 17, 2026, Colombia&#8217;s tax authority (DIAN) extended the deadline for several exogenous information reporting\u2026<\/p>","protected":false},"author":1,"featured_media":18288,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":"","rank_math_title":"Colombia Exogenous Information 2026: Extended Deadline","rank_math_description":"Colombia extended the exogenous information reporting deadline to August 31, 2026 (Resolution 000021). Who must report and what changed.","rank_math_focus_keyword":"exogenous information reporting Colombia 2026"},"categories":[1,42],"tags":[253,254,251,255,250,249,252],"coauthors":[62],"class_list":["post-18279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all","category-tax-and-accounting-blogs","tag-colombia-business-compliance","tag-colombia-tax-deadline-august-2026","tag-colombia-tax-reporting-2026","tag-dian-formatos","tag-dian-information-exogena","tag-exogena-colombia","tag-resolucion-000021-dian"],"rttpg_featured_image_url":{"full":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1.jpg",2560,1707,false],"landscape":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1.jpg",2560,1707,false],"portraits":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1.jpg",2560,1707,false],"thumbnail":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1-150x150.jpg",150,150,true],"medium":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1-300x200.jpg",300,200,true],"large":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1-1024x683.jpg",1024,683,true],"1536x1536":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1-1536x1024.jpg",1536,1024,true],"2048x2048":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1-2048x1366.jpg",2048,1366,true],"trp-custom-language-flag":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1-18x12.jpg",18,12,true],"bm-post-thumb":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1-250x250.jpg",250,250,true],"bm-post-medium":["https:\/\/nexo.legal\/wp-content\/uploads\/2026\/08\/exogena-2026-plazo-extendido-empresas-1-480x250.jpg",480,250,true]},"rttpg_author":{"display_name":"Daniela Hern\u00e1ndez","author_link":"https:\/\/nexo.legal\/es\/author\/direccioncomercial\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/nexo.legal\/es\/all\/\" rel=\"category tag\">All<\/a> <a href=\"https:\/\/nexo.legal\/es\/tax-and-accounting-blogs\/\" rel=\"category tag\">Tax and Accounting<\/a>","rttpg_excerpt":"Quick answer: Through Resolution 000021 of July 17, 2026, Colombia's tax authority (DIAN) extended the deadline for several exogenous information reporting\u2026","_links":{"self":[{"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/posts\/18279","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/comments?post=18279"}],"version-history":[{"count":1,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/posts\/18279\/revisions"}],"predecessor-version":[{"id":18284,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/posts\/18279\/revisions\/18284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/media\/18288"}],"wp:attachment":[{"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/media?parent=18279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/categories?post=18279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/tags?post=18279"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/nexo.legal\/es\/wp-json\/wp\/v2\/coauthors?post=18279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}