Report 75 to the Superintendence of Companies: a filing guide

If you have heard of Report 75, “SAGRILAFT and PTEE”, you are probably involved in corporate compliance. This report is an obligation introduced in 2023 for companies supervised by the Superintendence of Companies that are required to have implemented SAGRILAFT and/or PTEE. Below, we explain in straightforward terms what it is, who must file it and how reporting to the Superintendence works.

Report 75 was introduced by the Superintendence through External Circular 100-000003 of 11 September 2023. It combined two previously separate reports: Report 50, concerning prevention of money laundering and terrorist financing (ML/TF), and Report 52, concerning the Business Transparency and Ethics Programme (PTEE). Since 2023, the information companies must provide about SAGRILAFT and PTEE has therefore been consolidated into a single annual report. The aim is to simplify and strengthen supervision: one form gives the Superintendence a comprehensive picture of the development and effectiveness of a company’s measures against money laundering, terrorist financing and corruption.

What exactly is Report 75?

It is a mandatory annual report that companies subject to these rules must complete and submit to the Superintendence. Through a dedicated platform, the company provides structured data and responses on the implementation status of its SAGRILAFT and/or PTEE during the previous year. For example, it includes information on the appointment of a compliance officer, updates to the risk matrix, controls implemented and progress in ethics training, among other key matters. Essentially, it is a supervisory tool enabling the authority to assess each organisation’s compliance with its regulatory duties in these areas.

The filing obligation applies exclusively to companies required to implement SAGRILAFT and/or PTEE: non-financial companies supervised by the Superintendence that meet the criteria for an ML/TF prevention system or an anti-corruption programme. If your company falls outside those criteria — for example, an SME below certain revenue thresholds or without significant international business — it does not have to submit this report. If it is subject to the obligation, however, this responsibility should be carefully managed to avoid problems.

How and when is Report 75 filed?

The Superintendence of Companies has established an annual filing calendar, generally around the middle of the year. From 2024 onwards, the report must be submitted each July according to a staggered schedule based on the last two digits of the company’s tax identification number (NIT). This distributes submissions across different days. For example, in 2025, companies whose NIT ended in 01–10 had to file by 15 July 2025, those ending in 11–20 by 16 July, and so on, ending with NITs in 91–00, whose deadline was 28 July 2025. The Superintendence publishes the relevant schedule in advance each year. It is important to check the schedule for the current year, as extensions are not granted: if a deadline is 25 July, for example, the filing must be completed by that date, without exception.

To file the report, the Superintendence provides software called STORM USER. This is the official mechanism for receiving business reports: it allows users to complete electronic forms with the required information and securely submit them to the authority’s platform. Companies must therefore download and install STORM USER on a computer, with Java installed, and complete the Report 75 fields according to the instructions. The process includes registering the company in the system, entering the requested data for each section relating to SAGRILAFT and PTEE, and generating a file that is submitted online to the Superintendence. Step-by-step guidance is available on the authority’s official website. Many companies assign the task to their compliance officer or risk team, although external advisers may also assist because of the technical nature of the process.

Do not leave preparation of Report 75 until the last minute. Although STORM USER guides completion, gathering the necessary internal information — policies, training records, risk assessments and other materials — can take time. Prepare in advance to gather the annual reporting data, normally as of 31 December of the previous year, and enter it correctly. If the company has both SAGRILAFT and PTEE, ensure that progress under both programmes is reported. Check the form twice before submission to avoid rejection for incomplete information.

Consequences of failing to file or filing incorrectly

Report 75 is not optional. A company required to file that misses the deadline fails to comply with a reporting obligation to the Superintendence. The authority may first initiate administrative enforcement proceedings for failure to submit the report. The company would be formally required to explain the omission and, without a valid justification, could be fined.

Penalties for non-filing or for providing false or inaccurate information can be significant. Under the applicable rules, failure to fulfil this duty can lead to fines of up to 200 statutory monthly minimum wages (200 SMMLV). The company would also be recorded as non-compliant, potentially increasing penalties for repeat failures and affecting its standing with the authority. In the past, the Superintendence has sanctioned companies not so much for shortcomings in their compliance systems as for failing to report mandatory information. Before Report 75 existed, companies were fined for not submitting Reports 50 or 52 when due. Under the unified arrangement, stricter oversight is expected.

It is therefore essential to file Report 75 each year correctly and on time. Keep SAGRILAFT and PTEE implementation up to date so that, when reporting season arrives, the form can be completed smoothly. If your company lacks the technical knowledge to prepare the report, consider support from compliance specialists. The Marín Ortega team, for example, can assist with the preparation and proper submission of Report 75, helping ensure that the information meets the Superintendence’s requirements and avoids penalties for formal failures. Meeting this annual obligation helps avoid fines and demonstrates your company’s commitment to transparency and good practices.