Through Resolution 000033 dated October 30, 2026, the Colombian Tax Authority (DIAN) amended and supplemented Title 3 of Resolution 000227 of 2025, updating the obligations, concepts, formats and technical specifications for tax information reporting (exogenous information), with phased application for tax years 2026, 2027 and 2028.

The main changes include:

1. New loan reporting (Format 1026 v7): Individuals, legal entities and other parties required to file exogenous information that grant cash loans, with or without interest, must report each borrower — when the amounts disbursed during the year or the balance at December 31 exceed 24 UVT— including their relationship with the borrower (shareholder, employee, customer, supplier, related party, among others), loan type, disbursements, payments, reductions and year-end balance. Credit card financing and direct financing of the price of goods or services are excluded, unless a separate cash loan exists. Article 1.3.4.1.3 of Resolution 000227 of 2025 is repealed as of tax year 2027.

2. Financial Transactions Tax (GMF) reporting: New Format 2624 v1 is created, through which GMF withholding agents will report annually, per taxpayer, the taxable and exempt bases, the GMF withheld and any refunds. In addition, GMF is reported under concept 5101 in the payment formats.

3. Amendments to existing formats and concepts: Adjustments include, among others, payments or credits to accounts (Format 1001), input VAT on sales returns (Format 1005), income received on behalf of third parties, costs and deductions, exempt income and exempt occasional gains, tax credits (Format 1004 v9, which now details the credit originated in the year, the amount claimed and the balances carried forward) and employment and pension income (Format 2276 v5). New concept 5106 is created for payments related to science, technology and innovation activities.

4. Related parties (Format 1035): The restriction that prevented subsidiaries from reporting their domestic parent company is removed, so reporting now runs both ways.

5. Non-profit entities: Format 2575 v2 requires reporting all donations received, whether certified or not, including those from abroad; the formats on accounting surpluses and their use (Formats 2834 and 2835) are also adjusted.

6. Transactions with foreign third parties and digital assets: New fields identify the parties and describe the transactions to enhance traceability (Formats 2854 and 2856).

When do these changes become effective?

• Tax year 2026 (filed in 2027): mandatory pension fund contributions, education grants funded with public resources, input VAT on sales returns, income received on behalf of third parties, costs and deductions, vehicle information, payments in common-benefit projects, transactions with digital assets and foreign third parties, and concept 5101 (GMF) in the payment formats. Loans for tax year 2026 continue to be reported under the current rules.
• Tax year 2027 (filed in 2028): new loan reporting (Format 1026 v7), tax credits (Format 1004 v9), employment and pension income (Format 2276 v5), exempt income and exempt occasional gains, donations (Format 2575 v2) and accounting surpluses of non-taxpayer entities.
• Tax year 2028 (filed in 2029): the annual GMF report by withholding agents (Format 2624 v1) becomes effective.

Recommendation: Companies should update, as of the 2026 year-end close, the accounting configuration of the concepts that change for tax year 2026 reporting (including GMF concept 5101) and, from January 1, 2027, track loans granted (to shareholders, employees, related parties or others) by borrower, including disbursements, payments and balances, to comply with the new Format 1026. Business groups should also review their Format 1035 reporting.

The content of this bulletin is for informational purposes only, For which reason you may not use it under any circumstances for advisory services regarding the subject matter described therein.

If you need advisory services for any of the issues discussed, our team of professionals will be happy to assist you. contacto@jadelrio.com