Colombia

DIAN Issues Unified Resolution No. 000227: Streamlining Tax, Customs, and Exchange Regulations

Posted on by llbsadmin
Colombia blog
25
Sep

The National Tax and Customs Directorate (DIAN) has issued Unified Resolution 000227, a document that consolidates and organizes the current tax, customs, and exchange regulations.

With this measure, DIAN aims to reduce regulatory fragmentation and make it easier for taxpayers, companies, and officials to access and apply the rules.

What does this Resolution mean for businesses?

The main objective is to unify, simplify, and streamline existing regulations, which translates into:

  • Greater clarity in tax processes.
  • Faster access to regulatory information.
  • Better control in fulfilling obligations.

Key consolidated topics

In this first stage, the Resolution brings together tax regulations, including:

  • Tax Identification Registry (RUT).
  • Tax filing and settlement.
  • Exogenous information reports.
  • Electronic invoicing and equivalent documents.
  • Supporting documents and electronic payroll.
  • RADIAN.
  • Collection and refund processes.

A detailed index allows for quick access to each provision.

Key updates in Electronic Invoicing

The Resolution includes significant amendments such as:

  • Resolution 165 of 2023 – Electronic Invoice and Equivalent Electronic Documents.
  • Resolution 119 of 2024.
  • Resolution 189 of 2024.
  • Resolution 167 of 2021 – Supporting Document.
  • Resolution 13 of 2021 – Electronic Payroll Supporting Document.
  • Resolution 85 of 2022 – RADIAN.
    (among others)

 

Who does it apply to?

It applies to all taxpayers registered in the RUT, except for special regimes or exceptions set out in the regulation.

Effective date

As of January 1, 2026, key provisions will come into effect, including:

  • Cancellation of the RUT due to tax inactivity.
  • Exceptions and cancellation procedures.
  • Reactivation of the RUT canceled due to inactivity.

What should companies do?

The issuance of this Resolution is an opportunity to review and update internal tax compliance processes. Companies should anticipate these changes to avoid penalties and ensure proper fiscal management ahead of 2026.

Is your company ready for the changes introduced by the Unified Resolution?

At LLB Solutions, we support you in the implementation of invoicing processes, electronic reporting, and regulatory compliance, ensuring your organization is ready on time.

Contact us today and secure your company’s tax compliance.

info@llbsolutions.com | https://llbsolutions.com/es/contacto/ 

 

llbsadmin