Transfer Pricing Report - Colombia
Take Control of Transfer Pricing Colombia for Tax Clarity & Total Tax Compliance.
Colombia’s Transfer Pricing regime, established under Articles 260–1 to 260–11 of the Colombian Tax Code, requires related-party transactions to adhere to the arm’s-length principle.
Companies engaged in cross-border related-party dealings must maintain Transfer Pricing documentation aligned with OECD BEPS Action 13 standards and submit annual reports to DIAN (Dirección de Impuestos y Aduanas Nacionales).
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Achieve Complete Transfer Pricing Compliance in Colombia
At Transfer Pricing Report, we ensure full compliance through transparent, data-backed Transfer Pricing documentation and benchmarking studies tailored to DIAN’s expectations.
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We deliver accurate and compliant Transfer Pricing documentation that satisfies DIAN’s requirements and OECD international standards — reducing audit risk and ensuring regulatory consistency.

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Still Have Questions?
Is Transfer Pricing documentation mandatory in Colombia?
Yes, Colombia requires Transfer Pricing documentation for related-party transactions under the Tax Statute (Articles 260–1 to 260–11).
A complete Transfer Pricing Study ensures compliance with Colombia’s arm’s length regulation
Does Colombia follow OECD Transfer Pricing Guidelines?
Yes, Colombia applies OECD principles for method selection, comparability, and economic analyses.
This ensures Transfer Pricing in Colombia aligns with global best practices.
Which transactions require a Transfer Pricing Study in Colombia?
Cross-border related-party transactions and dealings with tax havens must be documented.
A Transfer Pricing Study supports compliant pricing for businesses in Colombia.
What documentation filings are required in Colombia?
Colombia requires an Informative Return (Form 120), Local File, and Master File for qualifying taxpayers.
Accurate Transfer Pricing documentation ensures timely compliance in Colombia.
How does benchmarking work under Colombia’s TP rules?
Benchmarking compares Colombian controlled transactions with independent Latin American and global comparables.
This validates arm’s length Transfer Pricing outcomes in Colombia.
What penalties apply for non-compliance in Colombia?
Colombia imposes significant penalties, adjustments, and interest for missing or inaccurate documentation.
Robust Transfer Pricing documentation reduces audit exposure in Colombia.
How often should Transfer Pricing documentation be updated in Colombia?
Annual updates are recommended to reflect financial changes and evolving regulations.
Regular updates maintain accurate Transfer Pricing compliance in Colombia.
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