##  [Colombia: Main recurring corporate, tax and labor obligations - First semester 2026](/en_GB/new/colombia-main-recurring-corporate-tax-and-labor-obligations-first-semester-2026) 

# Colombia: Main recurring corporate, tax and labor obligations - First semester 2026





Colombia - 02 / 09 / 2026

















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**In Colombia, companies must comply with certain corporate, tax and labour obligations during the year. In** [**this document**](https://www.garrigues.com/sites/default/files/noticias/files/20260224_newsletter-obligaciones-recurrentes-2026-colombia-1s_en.pdf) **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









[LatAm](/en_GB/tags/latam), [Colombia](/en_GB/tags/colombia), [Tax](/en_GB/tags/tax), [Corporate](/en_GB/tags/corporate), [Labor](/en_GB/tags/labor), [Public Law](/en_GB/tags/public-law), [Data Protection](/en_GB/tags/data-protection)







 

 



 

 

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[Andres Crump](/en_GB/team/andres-crump-gomez)




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    [Bogota](https://www.garrigues.com/en_GB/office/bogota)
 










 ![Mónica Bolaños Castro- Garrigues](/sites/default/files/styles/medium/public/team/photo/Monica_Bolanos_Castro_en_20241217.jpg?itok=VMtRdrE0)

[Mónica Bolaños](/en_GB/team/monica-bolanos-castro)




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    [Bogota](https://www.garrigues.com/en_GB/office/bogota)
 










 ![](/sites/default/files/styles/medium/public/team/photo/10005215.jpg?itok=RgW56mHR)

[Camilo Zarama](/en_GB/team/camilo-zarama-martinez)




![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact](<mailto:camilo.zarama@garrigues.com   >)

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    [Bogota](https://www.garrigues.com/en_GB/office/bogota)
 










 ![Carolina Camacho Solana- Garrigues](/sites/default/files/styles/medium/public/team/photo/Carolina_Camacho_Solana_20230511.jpg?itok=3swum_gd)

[Carolina Camacho](/en_GB/team/carolina-camacho-solana)




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- +57 601 326 69 99
    
    [Bogota](https://www.garrigues.com/en_GB/office/bogota)
 










 

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