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).

Trusted by Cross-Border Businesses — 95% Project Success in the Colombia

Ask Question?

Kindly share details — we’ll get back soon.

Why Trust Us

Our Expertise in Colombia Transfer Pricing Benchmarking & Compliance

01

DIAN-Aligned Documentation

We prepare Local and Master Files consistent with the Colombian Tax Code, Decree 2120/2017, and OECD BEPS Action 13, ensuring compliance with both domestic and global Transfer Pricing rules.
02

Benchmarking in Transfer Pricing

Our experts conduct benchmarking analyses using Latin American and global comparables to validate intercompany pricing across goods, services, financing, and intangible transactions.
03

Audit & Disclosure Support

We provide audit support during DIAN reviews and assist in preparing annual disclosure forms (Form 120) and Transfer Pricing reports, minimizing the risk of adjustments and penalties.
04

Global Consistency, Local Precision

Our documentation approach aligns with OECD standards while incorporating Colombian-specific documentation thresholds and sectoral benchmarking practices.

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.

Functional, asset & risk (FAR) analysis
Comparable search and profitability testing
Arm’s-length range determination
Preparation of BMF and OECD-compliant documentation
Colombia Transfer pricing TP Study

5000+

Transfer Pricing Documentation

Business-Centric TP Development
Risk-Based TP Documentation
Jurisdiction-Specific TP Compliance
trusted by 100+ global brands

Colombia Transfer pricing
About Us

Our Commitment: Accuracy, Transparency & Global Compliance

We deliver accurate and compliant Transfer Pricing documentation that satisfies DIAN’s requirements and OECD international standards — reducing audit risk and ensuring regulatory consistency.

Strategic Compliance

Our strategic compliance services include benchmarking studies, Local and Master File preparation, annual Form 120 reporting, and audit representation — ensuring complete compliance with Colombia’s Transfer Pricing framework and OECD BEPS Action 13.

Financial Strategy

On-Time Documentation Filing
100%
Client Satisfaction Rate
97%
Audit Defence Success Rate
95%
How It Works

A Simple Process for Transfer Pricing Documentation & Benchmarking

01

Identify Related-Party Transactions

Review cross-border dealings under Colombia’s Transfer Pricing legislation.
02

Perform Benchmarking Analysis

Compare pricing to independent market transactions to determine arm’s-length compliance.
03

Prepare & Submit Reports

File Form 120 and maintain documentation compliant with DIAN and OECD BEPS guidelines.
Our Team Experts

Experienced Transfer Pricing Advisors at Your Service

faq

Answers to Your Transfer Pricing Concerns Colombia

Get clarity on the most common questions our clients ask about international transfer pricing services.

Still Have Questions?

Confused About Transfer Pricing? Let's Simplify It Together.
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

Yes, Colombia applies OECD principles for method selection, comparability, and economic analyses.
This ensures Transfer Pricing in Colombia aligns with global best practices.

Cross-border related-party transactions and dealings with tax havens must be documented.
A Transfer Pricing Study supports compliant pricing for businesses 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.

Benchmarking compares Colombian controlled transactions with independent Latin American and global comparables.
This validates arm’s length Transfer Pricing outcomes in Colombia.

Colombia imposes significant penalties, adjustments, and interest for missing or inaccurate documentation.
Robust Transfer Pricing documentation reduces audit exposure in Colombia.

Annual updates are recommended to reflect financial changes and evolving regulations.
Regular updates maintain accurate Transfer Pricing compliance in Colombia.

Colombia Transfer Pricing – Free 30-Min Consultation

Transfer Pricing Report - Colombia
Legal Quotient Consultants

Colombia