{"id":2863,"date":"2026-07-06T18:33:16","date_gmt":"2026-07-06T23:33:16","guid":{"rendered":"https:\/\/hepacom.org\/obligaciones-anuales-de-una-esal\/"},"modified":"2026-07-07T10:19:32","modified_gmt":"2026-07-07T15:19:32","slug":"obligaciones-anuales-de-una-esal","status":"publish","type":"post","link":"https:\/\/hepacom.org\/en\/obligaciones-anuales-de-una-esal\/","title":{"rendered":"Annual obligations of a non-profit organization: the complete calendar"},"content":{"rendered":"

Creating the foundation was the beginning; keeping it up-to-date is what keeps it alive. Every year, a non-profit organization has a list of tasks with the Chamber of Commerce and the DIAN (Colombian Tax Authority) that cannot be missed. Knowing the annual obligations of a non-profit organization<\/strong> This is what separates a foundation that operates smoothly from one that ends up sanctioned or, worse, removed from its special tax regime and forced to pay taxes it could have avoided. Here's the complete schedule, showing who to contact for each matter and in which month, so you won't be caught off guard.<\/p>\n

At Hepacom, we are a foundation (a non-profit organization) that works to provide decent housing for families in Itag\u00fc\u00ed, so we manage this calendar ourselves every year. This guide is for informational purposes; the procedures are handled by the Chamber of Commerce and the DIAN (National Tax and Customs Directorate).<\/p>\n

What are the annual obligations of a non-profit organization?<\/h2>\n

A foundation has obligations on two fronts: registration with the Chamber of Commerce and tax compliance with the DIAN (Colombian Tax Authority). In addition, it has internal governance responsibilities, such as convening the general assembly. These tasks are few, but they have fixed deadlines, and several are interdependent.<\/p>\n

The golden rule is that being exempt from paying income tax doesn't mean being exempt from compliance. Non-profit entities under the Special Tax Regime file tax returns, report, and update their information just like any other entity; the benefit applies to the tax itself, not to the obligations. If you're just starting out, first look at... How to create a foundation in Colombia<\/a> y What is a non-profit organization?<\/a>.<\/p>\n

The calendar of obligations, month by month<\/h2>\n

This is the map we use to make sure we don't miss any dates. Use these dates as a reference and confirm the DIAN tax calendar and your Chamber's rules each year, as they may change.<\/p>\n

<\/p>\n

\n\n\n\n\n\n\n\n\n\n\n
Source: DIAN (dian.gov.co), Chamber of Commerce and Tax Code (arts. 19, 356 and 364-5). Reference dates; check the official calendar each year. Last updated: July 2026.<\/caption>\n
Obligation<\/th>\nBefore whom<\/th>\nReference period<\/th>\n<\/tr>\n<\/thead>\n
Ordinary meeting of associates or founders<\/td>\nInternal organ<\/td>\nFirst 3 months of the year (according to statutes)<\/td>\n<\/tr>\n
Registration renewal<\/td>\nChamber of Commerce<\/td>\nUntil March 31<\/td>\n<\/tr>\n
Update to the Special Tax Regime (RTE)<\/td>\nDIAN<\/td>\nUntil June 30th<\/td>\n<\/tr>\n
Income tax return and supplementary documents<\/td>\nDIAN<\/td>\nAccording to the tax calendar (by NIT)<\/td>\n<\/tr>\n
Exogenous information<\/td>\nDIAN<\/td>\nAccording to the DIAN's annual calendar<\/td>\n<\/tr>\n
Financial statement (if it exceeds the income limit)<\/td>\nDIAN<\/td>\nAlong with the RTE update<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

<\/p>\n

Common mistakes that take a foundation out of the special regime<\/h3>\n