Global Daily Tax News, Colombian Transfer Pricing Returns Soon Due, (Aug 31, 2026)

Colombia's tax authority has highlighted the approaching deadlines for taxpayers to comply with their transfer pricing regime obligations for the 2025 tax year and part of 2026.

In June 2026, the tax agency began accepting the Transfer Pricing Informative Declaration (Form 120) and released the pre-validator for Form 1125.

In announcing the launch of the filing window, including for master and local files, the tax agency set out instructions for the forms' completion and for filing. Specific guidance on the preparation of transfer pricing declarations was also prepared by the agency.

The tax agency has highlighted that these returns are due between September 9, 2026, and September 22, 2026, depending on the final digit of the taxpayer identification number (NIT), as follows:

• September 9, 2026, for taxpayers with a NIT ending 1;

• September 10, 2026, for taxpayers with a NIT ending 2;

• September 11, 2026, for taxpayers with a NIT ending 3;

• September 14, 2026, for taxpayers with a NIT ending 4;

• September 15, 2026, for taxpayers with a NIT ending 5;

• September 16, 2026, for taxpayers with a NIT ending 6;

• September 17, 2026, for taxpayers with a NIT ending 7;

• September 18, 2026, for taxpayers with a NIT ending 8;

• September 21, 2026, for taxpayers with a NIT ending 9; and

• September 22, 2026, for taxpayers with a NIT ending 0.