Foreign-Owned Colombian Company (SAS): Annual Calendar

A foreign-owned Colombian simplified stock company (SAS) generally must renew commercial registration and prepare annual accounts. It must meet applicable DIAN filing duties. Supersociedades reports depend on supervision or a specific request. Banrep no longer requires the general-regime annual Form 15 (VUE renewal guidance; annual accounts; DIAN calendar; CURIF; Banrep notice).

This calendar covers a privately owned SAS that continues in business. It is not a list of every sector rule or a closure procedure. The dates marked 2026 apply to filings in that year. Many concern the previous tax or financial year. See personal name vs SAS for the ownership choice and closing an inactive SAS for closure.

Who it applies to

When does Supersociedades reporting apply?

Entities under Supersociedades supervision called vigilancia or control must submit the financial reports without waiting for an individual order. Entities under inspección must submit when a specific administrative order requires it. A small SAS can therefore receive a reporting request. An inspected entity supervised by another superintendency must notify Supersociedades before the deadline to seek exclusion (CURIF, chapter I).

In 2026, Decree 1074 sets the size threshold above 789,390.6 tax value units (UVT). The test uses total assets or total income at year end. This rule applies where another superintendency does not already supervise the company. Supervision under this test starts on the first business day of April after that year end. Other grounds also exist. Ask the accountant to check the applicable unit value and all grounds; do not treat the size test as the only route to supervision (art. 2.2.2.1.1.1 and following articles).

Preparing accounts, approving them, depositing them and reporting them to Supersociedades are different tasks. Keep the evidence for each applicable task. Check any request addressed to the company, including the required supporting documents.

Steps

How to build the company's calendar

Gather the DIAN tax registry record (RUT), chamber certificate, bylaws, prior returns, accounts, shareholder records, RUB receipt and investment records.
Ask the accountant to identify the company's tax regime and reporting duties for the year.
Check the company's official notification email for individual reporting requests.
Enter each applicable deadline from the current official schedule, using the company's tax ID (NIT).
Assign a preparer and an authorised signer to each filing.
Record separate payment and supporting-document deadlines.
Keep each filing receipt, payment receipt and approval record.

Use the RUB guide for ownership-chain checks. For a property business, ask about municipal and activity-specific duties, using the property-tax guide and the tourist-rental guide as starting points. Ask separately about payroll, electronic invoicing, statutory-auditor duties, special taxes and sector reports where relevant. The official sources in the table cover the core calendar, not every possible obligation.

Costs

Costs and mistakes to avoid

Request an itemised quote for bookkeeping, returns, corporate records and any required reports. Keep taxes and chamber charges separate from professional fees.

Do not copy the shareholder's personal tax calendar. Do not assume no revenue removes filing duties. Do not reuse last year's NIT dates without checking the current official schedule. Home-country reporting is separate; see the related country guides linked from personal name vs SAS.

Educational information, not legal or tax advice. Ask a Colombian lawyer or accountant to determine the calendar for your company.

Deadlines

The annual list

When	Duty and condition	Official source
Year end	Close the accounts at each financial year end and at least annually on 31 December. Prepare certified financial statements, with a statutory auditor's opinion if the company has one. Submit them for shareholder approval at the time required by law or the bylaws.	General Accounting Circular, section 2.1
By 31 March	Renew the company and registered establishments. Follow the renewal steps.	VUE renewal guidance
Within the month after approval	Deposit the approved financial statements, notes and audit opinion, if any, with the chamber. The exception covers entities required to submit them to Supersociedades in the form and time it requires.	Section 2.2.8; Law 222, art. 41; Decree 19, art. 150
Quarterly review dates	Check RUB changes on 1 January, 1 April, 1 July and 1 October. Update only when required. The published 2026 update deadlines are 2 February, 4 May, 3 August and 3 November. Initial filing has its own deadline.	Arts. 1.4.1.10–1.4.1.11; 2026 dates
DIAN's annual schedule	For ordinary corporate income-tax filers that are not large taxpayers, the 2026 schedule places the return and first instalment in May, and the second instalment in July, by the last digit of the tax ID number (NIT). Large taxpayers and other regimes have separate schedules.	DIAN calendar 2026
During the year, if applicable	Check monthly withholding returns and VAT returns for each two-month or four-month period that applies. Foreign-asset and transfer-pricing reports have their own conditions and dates.	DIAN calendar and reporting categories
Annual information-report schedule, if applicable	Check third-party information reporting (información exógena). Income and withholding-agent tests can trigger it. Low revenue alone does not settle the question.	Resolution 227, art. 1.3.1.1 and Title 3
Supersociedades schedule, if required	Submit year-end financial reports under CURIF. The 2026 schedule for reports 01 and 01-A runs through April and May, by the last two NIT digits. Supporting documents have separate deadlines.	CURIF, chapter I; 2026 reporting dates
When an investment event occurs	Check Banrep registration, substitution or cancellation for the transaction. Do not add an annual Form 15 filing for a general-regime company.	Current investment guidance; Form 15 removal

Exceptions

Does foreign investment need an annual Banrep update?

Banrep removed Form 15 for general-regime companies and branches from the 2017 financial year. Foreign ownership alone does not bring that old annual form back (Banrep notice).

Investment events still matter. A change of investor, investment destination or recipient company can require a substitution. Substitution needs an existing registration and replaces it, in whole or in part, with a new one. Cancellation also needs an existing registration. An act or event must end the investor’s holding of all or part of the investment. Use the current process for the transaction and confirm its deadline. Special-regime reporting is separate (Banrep investment guidance, updated August 2026). See investment registration and missing investment records for the detailed checks.

Official sources

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Frequently asked questions

Does every foreign-owned SAS send financial reports to Supersociedades?

No. Supervision or a specific request determines the reporting duty. A company below the size threshold can still receive an order to report.

Is Banrep Form 15 an annual duty for a general-regime SAS?

No. Banrep removed that annual report from the 2017 financial year. Investment registration, substitution and cancellation still need separate checks.

Is the chamber renewal the same as depositing financial statements?

No. Renewal and the deposit of approved financial statements are separate duties. The deposit rule has an exception for required submissions to Supersociedades.

Can I use my personal tax deadlines for the SAS?

No. Use the company tax regime and NIT. Corporate, large-taxpayer and other schedules differ.

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