Colombia’s New Foreign Exchange Reporting Rules: What Asset Managers & Investors Must Know in 2026

Published: May 6, 2026 | AMP Asset Management Partners

Colombia’s tax authority has introduced important changes to how foreign exchange information must be reported. Through Resolutions 180 of 2024 and 230 of 2025, DIAN is requiring more detailed, frequent, and technical reporting from banks, financial intermediaries, and companies involved in cross-border transactions.

If your investments, funds, or clients have any exposure to Colombia — whether through direct investments, loans, dividends, real estate, or international payments — these rules directly affect you.

Why These Changes Matter

For years, foreign exchange reporting in Colombia was relatively straightforward. That has changed. DIAN now wants greater transparency to fight money laundering and improve oversight of international money flows. The new rules demand quarterly submissions in specific digital formats, clear identification of where money comes from and where it goes, and stricter deadlines.

For asset managers and foreign investors, this means one thing: compliance has become more complex and the cost of getting it wrong has increased.

Who Needs to Pay Attention?

The main responsibility falls on Intermediarios del Mercado Cambiario (IMCs) — essentially banks and authorized exchange operators — as well as clearing account holders and certain postal financial services. However, any company or investor whose transactions generate foreign exchange movements will feel the impact. Even if you don’t file the reports yourself, your financial partners must receive accurate information from you to submit correctly.

Key Deadlines You Should Know

The most recent deadline — covering all of 2025 and the first quarter of 2026 — passed at the end of April 2026. From the second quarter of 2026 onward, reporting follows a staggered schedule based on the last digit of your NIT (tax ID). This means different companies will have different submission dates every quarter.

Staying on top of your specific deadline is now essential. Missing it is no longer a minor administrative issue.

What Information Must Be Submitted?

DIAN now requires nine specific XML formats to be filed every quarter. These cover imports, exports, external debt, services, capital transfers, modifications, and even a mandatory “no activity” report when nothing happened during the period.

In addition, every transaction must clearly show the origin and destination of funds. This new AML requirement adds another layer of detail that many companies are still adapting to.

All submissions must use the updated Prevalidador Cambiario 3.0.0 tool. The days of simple spreadsheets or manual filings are over.

The Real Risk: Penalties

Non-compliance carries real financial consequences. Under Article 651 of the Tax Statute, penalties can reach between 0.5% and 1% of the value of the unreported or incorrectly reported information. For asset managers handling significant volumes, these amounts add up quickly. Late filings, incomplete data, or errors can also damage relationships with banks and complicate future transactions.

What Should You Do Now?

Take a practical approach. First, confirm that your 2025 and Q1 2026 reports were submitted correctly by the April deadline. Second, map out exactly which of your transactions fall under the nine required formats. Third, update your internal processes to capture the origin and destination of every fund movement. Finally, align your compliance calendar with the new staggered deadlines starting in Q2 2026.

Many companies are using this moment to review their entire foreign exchange reporting process with their banks and legal advisors.

How AMP Can Help

At AMP Asset Management Partners, we work with clients to simplify these obligations. We help review current reporting setups, coordinate with financial intermediaries, prepare and validate submissions, and build ongoing compliance calendars tailored to your NIT. Our goal is to turn regulatory complexity into a manageable process so you can focus on your investments.

Bottom Line

Colombia’s foreign exchange reporting rules have become more demanding, but they are manageable with the right preparation. Companies and investors who adapt now will avoid penalties and keep their operations running smoothly. Those who wait risk both financial costs and operational headaches.

If you have Colombian exposure in your portfolio, now is the time to review your compliance position.

Need help understanding how these rules affect your specific situation? Contact the AMP Legal & Compliance team for a confidential review.

Email: info@amp-col.com