Extensions for Reporting Foreign Exchange Exogenous Information

DIAN issued Resolution 230 of 2025, which modifies Article 2.2.5 of Resolution 180, 2024, extending the deadlines for submitting foreign exchange exogenous information by foreign exchange market intermediaries (IMC), holders of compensation accounts, and postal concessionaires with financial services.

• For information corresponding to the fourth quarter of 2023 and all quarters of 2024: Deadline extended until January 31, 2026.
• For information from the quarters of 2025 and the first quarter of 2026: Deadline extended until April 30, 2026.
• Starting from the second quarter of 2026: Regular deadlines established in Resolution 180, 2024 will resume.

DIAN acknowledged that the implementation of the new XML technical formats (1059 to 1070) and the Foreign Exchange “Prevalidator Program version 3.0.0” has posed technological challenges for those required to report. Therefore, this extension was granted to allow for a smoother transition and to prevent penalties due to operational difficulties.

It is recommended to use this additional time to conduct tests, correct errors, and adjust reporting systems.