{"id":10208,"date":"2025-10-28T14:18:20","date_gmt":"2025-10-28T19:18:20","guid":{"rendered":"https:\/\/brickabogados.com\/?p=10208"},"modified":"2025-10-28T14:20:47","modified_gmt":"2025-10-28T19:20:47","slug":"new-deadlines-for-reports-of-exogenous-exchange-information-what-clearing-account-holders-should-know","status":"publish","type":"post","link":"https:\/\/brickabogados.com\/en\/new-deadlines-for-reports-of-exogenous-exchange-information-what-clearing-account-holders-should-know\/","title":{"rendered":"New deadlines for reports of exogenous exchange information: what clearing account holders should know"},"content":{"rendered":"
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      Prepared by Emiliana Garay<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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The Directorate of National Taxes and Customs (DIAN) issued Resolution 000230 of October 20, 2025 (“Resolution 000230”), by which it modifies article 2.2.5 of Resolution 000180 of 2024, establishing new deadlines for the presentation of exogenous exchange information by the holders of compensation accounts.<\/p>\n

This decision responds to the need to extend the terms initially provided for, in order to allow those obliged to complete the computer developments required to comply with the technical specifications established in the External Regulatory Circular DCIP 83.<\/p>\n

\u00bfWhat changed?<\/h2>\n

With the entry into force of Resolution 000230, the reporting deadlines that had been previously established by Resolution 000204 of 2025 are modified. According to the latter, the holders of compensation accounts should:<\/p>\n

    \n
  • Report to the DIAN, no later than October 31, 2025, the information corresponding to the operations carried out during the fourth quarter of 2023 and the four quarters of the year 2024.<\/li>\n<\/ul>\n
      \n
    • Report no later than January 31, 2026, the information corresponding to the operations of the year 2025 (that is, of the four quarters of that year).<\/li>\n<\/ul>\n

      Now, with Resolution 000230 of 2025, these deadlines were modified and unified as follows:<\/p>\n

      The exogenous information would change from the holders of compensation accounts, corresponding to the last quarter of 2023; as well as that of the year 2024, it must be submitted to the DIAN no<\/b> later than the last calendar day of January 2026.<\/b><\/p>\n

      For its part, the exogenous exchange rate information of the holders of compensation accounts corresponding to the year 2025; and that corresponding to the first quarter of the year 2026 must be submitted to the DIAN no later than the last calendar day of April 2026.<\/p>\n

      From the second quarter of 2026 onwards, the information must be presented in accordance with the quarterly calendar indicated in article 2.2.1. of Resolution 000180 of 2024, as follows:<\/p>\n\n\n\n\n\n\n\n\n
      \n

      Last digit of the NIT (not including
      verification digit) or ID<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n

      		\n

      Delivery date to the DIAN<\/span><\/b><\/o:p><\/span><\/p>\n<\/td>\n<\/tr>\n

      \n

      1 and 2<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n

      		\n

      Tenth (10) and eleventh (11) business day of April,
      July, October and January<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

      \n

      3 and 4<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n

      		\n

      Twelfth (12) and thirteenth (13) business day of
      April, July, October and January<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

      \n

      5 and 6<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n

      		\n

      Fourteenth (14) and fifteenth (15) business day of
      April, July, October and January<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

      \n

      7 and 8<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n

      		\n

      Sixteenth (16) and seventeenth (17) business day of
      April, July, October and January<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n<\/tr>\n

      \n

      9 and 0<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n

      		\n

      Eighteenth (18) and nineteenth (19) business day of
      April, July, October and January<\/span><\/b><\/o:p><\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      Important:<\/h2>\n

      The formats contained in the Technical Annexes of Resolution 000204 of 2025 will continue to be applicable for these purposes, and compliance with these new deadlines does not exempt reporters from their obligation to guarantee the veracity, accuracy and completeness of the information provided.<\/p>\n

      Additionally, the Bank of the Republic has implemented a technological improvement in the Foreign Exchange Information System (SIC) that revolutionizes the process of obtaining external debt statements. Starting in October, system users can generate these documents automatically.<\/p>\n


      <\/p>\n

      \u00bfWhat is the novelty?<\/h2>\n

      <\/div>\n

      The SIC now has a specific module that allows the automated generation of external debt statements, replicating the agility tha already existed for foreign investment statements. This innovation eliminates procedures and substantially reduces waiting times, since previously, obtaining an external debt statement was a process that could take up to 15 working days, requiring the formal presentation of a right of petition. With the new platform authorized users can:<\/p>\n


      <\/p>\n

      \n<\/p>

        \n
      • Request the statement directly from your access to the SIC.<\/li>\n
      • Receive it in your email approximately 10 minutes.<\/li>\n
      • Avoid face-to-face documentary procedures.<\/li>\n<\/ul>\n
        \n

        Requirements to obtain the statements<\/h2>\n<\/div>\n

        To access this tool, users must have:<\/p>\n


        <\/p>\n

        \n<\/p>

          \n
        • External credit identification number to be consulted.<\/li>\n
        • Identity document of the applicant.<\/li>\n
        • Specification of the role in the operation (creditor or debtor).<\/li>\n<\/ul>\n


          <\/p>\n

          Do not hesitate to contact Brick Abogados if you have any questions or if you would like further details on the topic discussed above.<\/span><\/p>\n

          ****
          <\/span>This document is for informational purposes only and does not constitute legal advice, nor does it engage the responsibility or professional opinion of Brick Abogados.<\/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<\/div>","protected":false},"excerpt":{"rendered":"

          The Directorate of National Taxes and Customs (DIAN) issued Resolution 000230 of October 20, 2025 (“Resolution 000230”), by which it modifies article 2.2.5 of Resolution 000180 of 2024, establishing new deadlines for the presentation of exogenous exchange information by the holders of compensation accounts.<\/p>","protected":false},"author":1,"featured_media":10200,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"default","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 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