Quick answer: Through Resolution 000021 of July 17, 2026, Colombia’s tax authority (DIAN) extended the deadline for several exogenous information reporting formats for tax year 2025 to August 31, 2026. Many companies are still working off the original calendar and haven’t heard about the change — creating the opposite risk: relaxing too much and still filing late, or filing early with incomplete data out of unnecessary rush.
Table of Contents
- What Changed with Resolution 000021
- What Exogenous Information Reporting Is and Why It Matters
- Who Must Report
- The Formats With the Extended August 31 Deadline
- The Exception That Already Expired: Format 2820 Without Electronic Signature
- Why This Isn’t Just Administrative Paperwork
- Penalties for Not Reporting or Reporting Late
- What to Do in the Coming Weeks
- FAQ
What Changed with Resolution 000021
On July 17, 2026, DIAN issued Resolution 000021, adjusting formats and extending deadlines for exogenous tax information reporting for tax year 2025 — the year reported during 2026. The resolution arrived weeks before the original deadline, giving companies real extra time — 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 — or worse, assuming they have more time than they actually do for the formats that were not covered by the extension.
What Exogenous Information Reporting Is and Why It Matters
Exogenous information is the detailed annual report certain individuals and companies must submit to DIAN, describing their operations with third parties during the year — payments to suppliers, income from clients, payroll, withholdings applied, financial movements, among others. DIAN uses this information to cross-check it against what each taxpayer reports on their own income tax return.
If your company doesn’t report, reports late, or reports with errors, you’re not just exposed to a direct penalty for the failure — you also increase the risk that your own income tax return (or that of your clients and suppliers) will show inconsistencies against what DIAN already has on record from other sources.
Who Must Report
For tax year 2025, those required to file exogenous information reporting include:
- Companies with gross income exceeding 2,400 UVT (approximately COP $119,517,600 in 2025)
- Individuals with gross income exceeding 11,800 UVT (approximately COP $587,628,000), provided the sum of their capital and/or non-labor income exceeds 2,400 UVT
- Anyone who applies withholding taxes for income, VAT, or stamp tax purposes — regardless of total income
- Entities supervised by the Financial Superintendency and savings and credit cooperatives
The point most often overlooked: exceeding the income threshold isn’t the only criterion. If your company applies withholdings, you’re already required to report exogenous information regardless of how large or small it is — a detail many SMEs discover too late.
The Formats With the Extended August 31 Deadline
According to Resolution 000021, these are the formats whose deadline moved to August 31, 2026:
- Formats 2839 V1 and 2840 V1
- Format 2820, for the general population of filers
- Formats 2823, 2824, 2825, 2826, 2827, 2828, 2829, 2833, 2834, and 2835
If your company reports under any of these formats, you have until August 31 — not before, but not after either without incurring a late-filing penalty.
The Exception That Already Expired: Format 2820 Without Electronic Signature
There’s an important nuance that can easily slip by unnoticed: if your company is required to file Format 2820 but filed it (or was required to file it) without DIAN’s Electronic Signature Instrument, or couldn’t file it due to technical issues, the special deadline for that specific case expired on July 31, 2026 — earlier, not later, than the general date.
If your company falls into that specific group and didn’t file on time, you’re already in late-filing status for that particular format, even though the rest of your exogenous information reporting still has until August 31. It’s worth reviewing this with your accountant immediately, because correcting voluntarily before DIAN notifies you significantly reduces the penalty (see the penalties section below).
Why This Isn’t Just Administrative Paperwork
The exogenous information your company reports this month is exactly the kind of data DIAN uses to detect inconsistencies during the income tax filing season that opened August 12. If your company reports payments to a supplier, and that supplier doesn’t declare that income, or declares a different amount, the information cross-check can trigger a follow-up request — for either party. We cover in detail how DIAN uses these cross-checks during filing season in our article on the information cross-checks DIAN already has before you file.
In other words: the quality and timeliness of your exogenous information reporting doesn’t just protect you from a direct penalty — it also protects the consistency of the returns of everyone who appears in your report.
Penalties for Not Reporting or Reporting Late
Penalties tied to exogenous information reporting are among the highest in Colombia’s Tax Code relative to the value reported:
- Not reporting, or reporting with errors: a penalty of 1% of the amount not reported or reported with errors, capped at 7,500 UVT
- Reporting late (but before DIAN issues a formal request): a penalty of 0.5% of the amount reported late, also capped at 7,500 UVT
- Minimum penalty: 10 UVT, even if the amount at stake is small
- Voluntary correction reductions: if you correct or file before DIAN formally notifies you, the penalty can be reduced by 50% to 70%, depending on when you act
The difference between correcting on your own initiative and waiting for DIAN to contact you isn’t small — it can mean paying less than half the penalty you’d otherwise owe.
What to Do in the Coming Weeks
- Confirm with your accountant or finance team which formats apply to your company and whether they fall under Resolution 000021’s extension.
- Check immediately whether your company was required to file Format 2820 without an electronic signature — that special deadline already expired July 31.
- Don’t wait until August 31 to start preparing — the extended deadline is a safety margin, not an invitation to leave it for the last minute.
- Check the consistency of your data against what you’ll declare on your own income tax return this same month, since both processes are directly related.
- If you find an error or a delay, correct voluntarily before DIAN notifies you — the penalty reduction for self-correction is considerable.
When to Seek Professional Advice
It’s worth consulting an accountant or tax advisor if your company has never reported exogenous information before, if you’re unclear which of Resolution 000021’s formats apply to you, or if you’ve already identified that you’re late on Format 2820 and need to correct with the least possible penalty impact.
At Nexo Legal, we help Colombian companies meet their tax compliance obligations, including preparing and filing exogenous information reporting, to avoid avoidable penalties and keep what your company reports consistent with what it declares. If you’re unsure about your specific deadline, contact us before August 31.
FAQ
What is the new deadline for exogenous information reporting in 2026?
Resolution 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.
Who is required to report exogenous information in Colombia?
Companies 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.
Does the extended deadline apply to all formats?
No. Format 2820, when filed without DIAN’s Electronic Signature Instrument or due to technical circumstances, had a special deadline that expired July 31, 2026 — earlier than the general deadline.
What happens if my company doesn’t report exogenous information?
A 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.
What happens if I report late but before DIAN requires me to?
The late-filing penalty is 0.5% of the amount reported late, with the same 7,500 UVT cap — and it can be reduced by 50% to 70% if you correct or file on your own initiative before DIAN’s notification.
Is exogenous information reporting related to my income tax return?
Yes, 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.
At Nexo Legal, we help Colombian companies stay compliant with their 2026 exogenous information reporting obligations, avoiding avoidable penalties and keeping what your company reports consistent with what it declares.
Published: August 2026 — Nexo Legal
Sources: DIAN — Resolution 000021 of July 17, 2026 | INCP — DIAN adjusted formats and extended exogenous information deadlines | Actualícese — Penalty for not filing exogenous information