Taxes
Tax calendar: key deadlines for companies in Colombia
Which obligations your company has during the year, how deadlines are assigned by tax ID, and how to stay organized to avoid penalties.
Every year the Colombian Government issues a decree setting the deadlines to file and pay national taxes. Knowing it in advance is the difference between a smooth close and a late-filing penalty.
How deadlines are assigned
Due dates depend mainly on the taxpayer type (large taxpayer, legal entity or individual) and the last one or two digits of the NIT (tax ID), excluding the check digit.
Obligations to keep on your radar
- Withholding tax: monthly filing and payment.
- VAT: bimonthly or every four months, depending on revenue.
- Income tax: annual, in one or more installments.
- Exogenous information: annual information report to the DIAN.
- ICA: municipal tax with its own calendar in Bogotá and each city.
Practical tips
- Build an internal calendar for your NIT as soon as the decree is out.
- Close your books at least five business days before each deadline.
- Reconcile withholdings and VAT monthly, not at year end.
Always confirm exact dates in the current decree or with the DIAN; they can change year to year.
At Acierto Asesores we track each client's tax calendar and alert you ahead of time.