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Contact usThese are the most frequently asked questions about Resolutions 180 of 2024 and 204 of 2025
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When advances are made under Numeral 2017, the invoice is later broken down into FOB and freight. Can we indicate in the observations that the pending balance corresponds to freight, or should the advance form be canceled and redone separating advance and freight?
Only the FOB value must be legalized in format 1067.
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If there is a correction from a previous period, should it be done using the validator corresponding to that period or the new one?
If the correction is made before Q4 2023, it must be reported using the validator that was enabled for that period.
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If I close the account in March 2024 and it is already canceled at Banco de la República, meaning it was no longer reported, should I still report form 1070 (absence) to DIAN?
Exogenous information must only be reported while compensation accounts remain active. Reports must be submitted up to the period in which the account was active.
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Does changing the exchange declaration generate penalties?
No fines are generated, as long as the change is reported to the bank and DIAN within the applicable period and DIAN has not issued a request for information.
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If an import invoice includes internal freight costs, can a single payment be made or should it be split into goods and freight?
The payment can be made in one or multiple transfers according to the agreement with the supplier. Each amount must be reported under the applicable numeral (goods or expenses).
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When correcting foreign exchange exogenous information, when do penalties apply?
Penalties apply if corrections are made after DIAN initiates an administrative audit or information request.
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Are DIAN numerals the same as those reported to Banco de la República?
No. Resolution 180 of 2024 defines the numerals monitored by DIAN under validator 3.0.
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If export payments are received for a lower amount due to bank fees, should it be declared?
The received amount must be reported. Bank fees can be deducted from operational expenses if applicable. All supporting documents, including SWIFT messages, must be kept.
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Should bank fees still be reported under numeral 2270 and in which form?
They must still be reported to Banco de la República under numeral 2270 using Form No. 5 (if through IMC). However, they are not reported to DIAN under Resolution 180 of 2024.
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Should compensation account earnings still be reported under numeral 1595 and in which format?
Yes, financial earnings must be reported in format 1062.
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In format 1059, is the value to be reported (e.g., numeral 2022) the same as box 78 of the import declaration?
This value may vary depending on the Incoterm used and will only match when an Incoterm other than EXW or FCA is applied.
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If I legalize export pre-financing and later export and receive payment, should I report the same DEX again? Would that duplicate the DEX?
Only disbursements must be reported, not amortizations.
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Do pending quarters need to be submitted again to Banco de la República?
Pending information must only be submitted to DIAN. Banco de la República continued with its regular monthly reporting.
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If information from previous quarters was already submitted to DIAN, can it be replaced instead of canceled?
No, since format versions have been updated and replacements cannot be made with different versions.
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If a client deducts an amount from my payment due to a commercial agreement (e.g., early payment discount), how should it be reported? Is it considered a deduction?
No. Deductions only apply when the client covers export-related expenses and deducts them from the transfer. Commercial discounts should be applied to operational expenses if applicable; otherwise, to the FOB value.
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If I paid an invoice in euros but my compensation account currency is USD, should I report the amount in euros or the converted value?
The value must be reported in the account’s functional currency, in this case USD.
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If transfers to the compensation account come from a Colombian bank (not monetized but transferred), whose information should be reported as the sender?
According to technical annexes, city and country must correspond to the beneficiary account (outflows) or sender account (inflows).
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If goods arrived in a Free Trade Zone and I legalized using the import declaration number instead of the commercial invoice, should I correct it?
Yes. If it was an import advance and goods first entered a Free Trade Zone, legalization must be done using the commercial invoice. Corrections are required if reported otherwise.
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I manage compensation account movements in the Lyntik platform. Will it update DIAN requirements automatically, or do I need separate formats?
The platform will include DIAN updates and will be available after May 31.
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If I have import declaration data within the reporting quarter, should it be included in the exchange declaration as before? And what if it belongs to a previous quarter?
Yes. If customs information is available before submitting exogenous data, it can be included in formats 1059 or 1060. If received later, it must be legalized in format 1067 in the quarter when it becomes available.
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Specify when or under what circumstances option 3 is used in formats 1059, 1060, 1061, and 1062.
Option 3 is used only when correcting an exchange declaration that results in a change in the nature of the operation (e.g., from services to import or export).
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Where are financed direct transfers reported and legalized?
Payments of financed transfers are reported under standard debt numerals in format 1061. Legalizations apply only to disbursements in format 1061 or 1067 depending on when customs clearance occurs.
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When are import advance loans legalized and in which format?
Disbursements are legalized in format 1061 or 1067 depending on whether customs clearance occurs within the same quarter or a later one.
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Does creating a CDT with compensation account funds count as a foreign investment? Which numeral applies?
It is treated as a financial investment abroad and must be reported under exchange numeral 4585.
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I must report format 1061 for an intercompany loan not related to imports or exports. Why are certain numerals not enabled for legal entities?
Only loans financing foreign trade operations must be reported to DIAN. Other loans are only reported to Banco de la República. Numerals differ for individuals and legal entities.
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Should advances pending legalization as of September 30, 2023, with customs documents already available, be reported in format 1067?
No. Advances with customs clearance before September 30, 2024 must be legalized in formats 1059 or 1060, not 1067 for those quarters.
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If I submitted Q3 2023 exogenous data in January 2024, do I need to submit it again in the new formats?
Q3 2023 should have been reported in October 2023. Validator 3.0 applies only from Q4 2023 onwards.
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In Form 4, who should be listed as beneficiary when reporting CDT operations?
Beneficiary data must match the SWIFT message details of each transaction, including city and country.
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For CDT interest and capital return, should different numerals be used?
Yes. Capital return must be reported under numeral 4058 and earnings under 1595. Previous declarations must be corrected if needed.
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How should loans from residents to non-residents be reported if they are not related to foreign trade?
Only loans related to foreign trade financing must be reported to DIAN. Others are reported only to Banco de la República.
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We import goods from China that arrive in Buenaventura, are transported under OTM to a Free Trade Zone, inspected, and then nationalized without any modification. Should reporting be based on import declarations or commercial invoices, and from what date does this apply?
According to Resolution 180, for operations from October 1, 2024 onward, if goods pass through a Free Trade Zone, they must be reported using the commercial invoice number, regardless of later processes.
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If I have not used my compensation account for months but still report absence (form 1070), should I close it after 12 months of inactivity?
If reports are submitted regularly, the account remains active indefinitely. However, if there are no mandatory operations, it is recommended to cancel it and reopen it when needed.
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Should bank fees deducted from export payments be applied to goods or expenses? And what about credit notes due to quality issues?
According to Resolution 204, lower received amounts due to fees or discounts must be applied to goods numerals (e.g., 1050, 1040). Credit notes must be retained for DIAN requirements.
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If we do not use compensation accounts, do we need to change our processes? Is it mandatory to have one? Can audits still apply?
If operations are handled through IMC, reporting obligations fall on them. The company must only report customs legalization for advance payments. Audits may still apply.
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If there are differences between import declaration values and supplier invoices, where are they reported?
Differences must first be analyzed to determine their legal basis. Import/export formats must report net transferred or received values.
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If an export advance was received but the export did not occur and funds were returned, how should it be reported?
Returns must be reported using the same numeral as the original transaction. No customs document is required if no export occurred.
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If external debt is not related to foreign trade, should interest payments still be reported?
Only loans financing foreign trade must be reported to DIAN. Others are reported only to Banco de la República.
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Is legalization using customs clearance date only for advances or all operations?
Legalization applies only to advances and must use the clearance date for operations from October 1, 2024 onward.
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If there are no movements in a period, should a blank XML be submitted or omitted?
If no numerals apply, format 1070 must still be submitted at minimum.
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Is it mandatory to report financial investment balances?
Financial investments only need to be updated with Banco de la República.
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If my account is in EUR, which USD exchange rate should I use to convert values for report 1059?
As a general rule, the exchange rate of the transaction date must be used.
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If I have external loans from non-residents to residents, channeled through a compensation account for future capitalization, should they be reported in format 1061?
Only loans financing foreign trade operations must be reported to DIAN. Others are reported only to Banco de la República.
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Regarding external loans for pre-financing and working capital, when should they be legalized and from what date does this apply?
Legalization is required only for loans disbursed from April 7, 2025 onward and applies to operations except disbursements (channeling).
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If foreign exchange information for the last quarter of 2023 was already submitted in January 2024, should it be submitted again with the updated requirements?
The previous submission must be canceled and then resubmitted using the current validator and updated technical specifications.
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