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Companies and individuals with obligations owed to the DIAN that predate 10 August 2026 can catch up with an 85% reduction in penalties and a special late-payment interest rate of 4.5% per year, under Legislative Decree 1419 of 2026. The deadline to access this relief is 19 November 2026, according to DIAN Press Release No. 133 of 22 October 2026.
What the DIAN announced
The tax and customs authority invited 198,182 taxpayers nationwide, who hold 643,332 pending obligations totaling COP 22.9 trillion, to settle their tax, customs or foreign-exchange situation. Medellín, Cali, Bogotá, Bucaramanga and Cúcuta account for the largest balances. The DIAN's director general, Andrés Felipe Velásquez Reyes, called the measure "an exceptional opportunity to settle obligations" and linked it to the reconstruction of the areas affected by the earthquake.
Relief for taxpayers nationwide
- Late-payment penalties: an 85% discount, with interest at a rate of 4.5% per year.
- Corrections: tax returns can be corrected without interest.
- Court proceedings: settlements in tax, customs and foreign-exchange proceedings, with up to an 85% reduction in penalties and interest at 4.5% per year.
Additional relief in the areas affected by the earthquake
For those whose tax domicile was, as of 10 August 2026, in one of the departments affected by the emergency, the decree adds payment plans of up to 24 months without a guarantee, rescheduling of payment-agreement installments for up to twelve months and special treatment for donations and support for affected people.
What it means for your company
- Review your pending obligations with your accountant: unpaid returns, partial payments or final penalties predating 10 August 2026.
- Identify errors to correct: correcting returns without interest is an opportunity to adjust differences before year-end.
- Calculate and prioritize: compare the amount with and without the benefit, and plan your cash flow to pay before 19 November.
- Confirm your tax domicile if you operate in one of the affected areas, since the additional relief depends on it.
- Put your source data in order: many differences start with documents that do not match across invoicing, payroll and accounting. Keeping electronic invoicing and electronic payroll in the same accounting system, as OptaERP does, makes it easier to reconcile what was invoiced, paid and declared.
For specific questions, the DIAN refers taxpayers to www.dian.gov.co and to its contact points across the country.
How IT2S supports you
The tax decision belongs to your accountant. What IT2S can do is help your information come from a single place: we implement OptaERP, with DIAN electronic invoicing and payroll, so your accounting team works with consistent data all year round.
Sources
Related services and products
- OptaERP: Sales, purchasing, inventory, accounting and DIAN electronic invoicing in a single system.
