The Colombian government’s fiscal adjustment plan, outlined in the Proyecto de Ley 477 de 2026, introduced on October 29, assigns several tasks to the DIAN (Dirección de Impuestos y Aduanas Nacionales). These tasks include calculating the IVA (Value-Added Tax) paid by each person, using electronic invoice information, to facilitate refunds by Prosperidad Social starting in 2028. The project also applies a new sanctions regime for invoicing and obligations for technology providers authorized by the DIAN. Additionally, it establishes a new payment facilities window, reducing sanctions and allowing for mutual agreement terminations, with a resolution deadline of August 31, 2027.
The DIAN started the year with an incomplete staff. As of February, it had 21,937 positions, with 16,090 occupied, leaving 5,847 vacancies, equivalent to 26.7% of its workforce. While addressing these vacancies, the DIAN continues to process requests under Decreto Legislativo 1419, issued in response to the August earthquake emergency, with deadlines extending until November 19.
The same project aims to reduce state spending. Article 17 requires entities to cut service contract costs in half by 2027 compared to the previous year. Article 16 mandates a 20% reduction in personnel expenses for entities under the General Budget of the Nation by 2028, with the exception of the Fuerza Pública.
Despite the hiring freeze imposed by Decreto Legislativo 1384 (extending until December 31), the Comisión Nacional del Servicio Civil allowed the DIAN 2676 competition to continue, currently in the testing phase. New hires would join a payroll that the project plans to reduce the following year, creating conflicting objectives for the DIAN: filling vacancies while adhering to mandated spending cuts.
Read Also: Transport Ministry sets new electric scooter rules
The project’s justification recognizes the weight of tax administration in the plan, dedicating one of its six pillars to equipping the DIAN with tools for debt recovery, improved tax inspections, and leveraging electronic invoicing data. The calculation of recaudo in the project supposes that there will be people to operate these tools.
For companies, these changes have immediate consequences: invoice validation delays, processing of relief applications under Decreto Legislativo 1419, and responses to requests will depend on the DIAN’s operational capacity. Their electronic invoices will also serve as the foundation for IVA refunds to millions of citizens, with expanded sanctions for invoicing errors.
The Congreso may review whether the DIAN should remain subject to the same personnel expense rules as other entities or if its workforce should align with the functions assigned by law. The project is still under review in economic committees, leaving room for adjustments.
Leave a Reply