Who is required to file the Master File and Country-by-Country Reports in Colombia for the 2023 reporting period?
Master File: Taxpayers that are part of a multinational group and meet the thresholds specified for filing the Local Transfer Pricing Report are required to file the Master File.
The Country-by-Country (CbC) Report applies to multinational groups resident in Colombia with revenues exceeding (81,000,000) UVT, in the case of group parent companies or local entities that collectively account for 20% or more of the group’s consolidated revenues.
DEADLINE SCHEDULE
| MASTER REPORT | COUNTRY-BY-COUNTRY REPORT | |||
| Last digit of the NIT | Due Date | Last digit of the NIT | Due date | |
| 1 | December 11 | 1 | December 11 | |
| 2 | December 12 | 2 | December 11 | |
| 3 | December 13 | 3 | December 12 | |
| 4 | December 14 | 4 | December 12 | |
| 5 | December 15 | 5 | December 13 | |
| 6 | December 18 | 6 | December 13 | |
| 7 | December 19 | 7 | December 14 | |
| 8 | December 20 | 8 | December 14 | |
| 9 | December 21 | 9 | December 15 | |
| 0 | December 22 | 0 | December 15 | |