Colombia: Main recurring corporate, tax and labor obligations - First semester 2026
Colombia -
In Colombia, companies must comply with certain corporate, tax and labour obligations during the year. In this document we highlight the main obligations to be taken into account in the first half of 2026.
We offer a complete half-yearly summary in which the following legal obligations are informed:
- Ordinary meeting of the general shareholders assembly
- Obligation to appoint a statutory auditor
- Superintendence of Companies oversight
- Obligation to implement SAGRILAFT
- Adoption of corporate transparency and ethics programs
- Submission of non-financial reports to the Superintendence of Companies
- Renewal of business registration
- Renewal of the commercial registration
- Update of the National Tourism Registry
- Registration of websites in the Commercial Registry
- Filing of financial statements with the Chamber of Commerce
- Submission of financial statements to the Superintendence of Companies
- Submission of foreign exchange information
- Deadlines for filing tax returns
- Update of information in the National Database Registry
- Employer obligations for the first half of 2026
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