The Confederation of Cooperatives of Colombia (Confecoop) has requested the National Tax and Customs Directorate (DIAN) to immediately suspend requirements for reports under the Common Reporting Standard (CRS) sent to cooperatives that do not engage in financial activities. Confecoop states that these notices lack legal basis for non-obligated entities. The request is supported by regulations such as Resolution 000078 of 2020 and Concept 10520 of 2025.
In Cali on March 2, 2026, Confecoop sent a respectful letter to DIAN requesting the suspension of notices requiring Common Reporting Standard (CRS) reports for taxable years 2022, 2023, and 2024. These documents, titled “Omiso reporte información financiera, Estándar Común de Reportes – CRS años gravables 2022, 2023 y 2024”, have been sent to various cooperative organizations, including those not engaged in financial activities.
Confecoop argues that non-financial cooperatives are not required to report under CRS, so they cannot be subject to demands for alleged non-compliance. This stance is backed by DIAN's Resolution 000078 of 2020 and Concept 10520 of 2025, which clearly define the scope of obligated entities.
The confederation stresses that it will continue supporting affected cooperatives and undertaking institutional efforts to ensure proper application of regulations and protect these organizations from improper requirements. No contradictions are reported in the available information on this matter.
