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Compensation account holders must report to the Dian

From January 16, natural and legal persons will have to present their exogenous exchange information to the entity.

As of January 16, natural or legal persons residing in Colombia and having clearing accounts, is open bank accounts in foreign banks and denominated in foreign currency registered with the Central Bank, must present exogenous its exchange information with the Dian.

The calendar to fulfill this obligation is opened in January and citizens must take into account that if they fail to comply with this, they will be sanctioned by the entity.

“These account holders, registered with the Bank of the Republic, and that carry out foreign exchange operations, have the advantage that they do not require payments to be monetized, or that for them there is dollar / peso convertibility, and that means saving in the assessment of their financial movements ”, explained Luisa Fernanda Hernández, customs and changes manager of BDO in Colombia.

According to Hernandez, the holders of compensation accounts have quarterly obligations to report foreign exchange information to the Dian, and in accordance with Resolution No. 9147 of 2006, during the first month of the year the data corresponding to the last quarter must be transmitted. of 2018.

This obligation shall be made in the following periods, according to the last digit of the exchange NIT bound. Here you should not consider the verification digit), like this:

Within the data transmission, the obligors must include the data of exchange operations for importation, exportation, services, external indebtedness under the jurisdiction of the Dian, clarification of data and information on opening or canceling compensation accounts.


“The penalty for not transmitting exogenous exchange information is 200 UVT for each unfulfilled quarter and adds that the penalty for extemporaneity is 25 UVT per month or fraction of a month of delay, without exceeding 200 UVT for each unfulfilled quarter,” he explained. Hernandez



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