Countries
Colombia
The Colombian tax regime is based on the DIAN (Dirección de Impuestos y Aduanas Nacionales) specifications for electronic invoicing.
Base Details
Key | Value |
---|---|
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 |
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
Key | Name | Percents | Description |
---|---|---|---|
zero | Zero Rate | 0.0% | |
standard | Standard Rate | 19.0% | |
reduced | Reduced Rate | 5.0% |
Correction Definitions
This tax regime supports auto-generation of corrective invoices or credit and debit notes.
Invoice Types
The types of invoices that can be created with a preceding definition:
-
credit-note
Stamp Keys
Stamp keys from the previous invoice that need to be referenced:
-
dian-cude
Correction Methods
Key | Name | Extras |
---|---|---|
partial | Partial refund | dian:1 |
revoked | Revoked | dian:2 |
discount | Discount | dian:3 |
price-adjustment | Adjustment | dian:4 |
other | dian:5 |