Colombia

Colombia’s tax system is administered by the DIAN (Dirección de Impuestos y Aduanas Nacionales). Electronic invoicing is mandatory for most businesses through the DIAN’s e-invoicing platform.

Businesses are identified by their NIT (Número de Identificación Tributaria), which includes a check digit. For B2C transactions (using the simplified tag), customers may be identified using various document types including Registro civil, Tarjeta de identidad, Cédula de ciudadanía, Tarjeta de extranjería, Cédula de extranjería, Pasaporte, PEP, or NUIP. If no customer identity is provided for simplified invoices, the reserved final consumer code is used automatically.

IVA (Impuesto sobre el Valor Agregado) applies at general, reduced, and zero rates. Some goods and services are excluded or exempt from IVA.

Invoice series must be pre-registered with the DIAN. Municipality codes are required for addresses. Both credit notes and debit notes are supported for invoice corrections, each requiring a specific correction cause code from the DIAN (e.g. partial refund, revoked, discount, adjustment for credit notes; interest, pending charges, change in value for debit notes).

Base Details

Key	Value
Tax Country Code	CO
Currency	COP
Base Time Zone	America/Bogota

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax
IC	IC	Consumption Tax
ICA	ICA	Industry and Commerce Tax
INC	INC	National Consumption Tax
RVAT	ReteIVA	Retención en la fuente por el Impuesto al Valor Agregado
RICA	ReteICA	Retención en la fuente por el Impuesto de Industria y Comercio
RR	Retefuente	Retención en la fuente por el Impuesto de la Renta

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	19.0%
reduced	standard	Reduced Rate	5.0%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note
• debit-note