These are the unique cases where the DIAN can cancel your RUT in 2026
Under Resolution 217 of 2025, the DIAN has initiated a massive campaign to cancel the RUT ex officio for those taxpayers who have prolonged periods of inactivity or irregularities in their data.
TL;DR
- The DIAN is canceling RUTs ex officio under Resolution 217 of 2025 due to prolonged inactivity or data irregularities.
- A RUT can be canceled for five consecutive years of inactivity, defined by not updating information, not filing taxes, no payment receipts, no third-party reports, and no electronic invoicing activity.
- Identity theft or providing false, incomplete, or incorrect data during RUT inscription will result in immediate cancellation and sanctions.
- Duplicate RUTs for the same individual or entity will be unified, with the duplicate canceled.
- RUT cancellation can also occur due to judicial orders, company liquidation, or if a taxpayer is proven to be a fictitious supplier selling invoices to defraud the state.