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).Documentation Index
Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
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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-notedebit-note
Validation Rules
tax.Identity
tax.Identity
| Field | Test | Validation Code / Message |
|---|---|---|
code |
| GOBL-CO-TAX-IDENTITY-01Invalid Colombian tax identity code |