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Accounting Bogotá
The DIAN requires independent professionals, salaried employees and restaurants
Within the “Up to Date with the DIAN” program, the DIAN carries out visits and other procedures for independent professionals, salaried employees and restaurants in order to encourage compliance with their obligations.
Key information
The tax authority estimates that many people, especially independent workers, do not comply with their tax obligations and may therefore be considered non-filers or evaders.
It should be remembered that the DIAN currently has sufficient mechanisms to identify taxpayers who fail to comply with their obligations and who may be required to respond at any time.
Frequently, when the DIAN issues a request, it is because it has sufficient information about the taxpayer. The best thing that taxpayer can do is pay proper attention to the request and find a way to become “up to date with the DIAN.” However, taxpayers should not forget that they may incur possible penalties, which in many cases are much higher than the taxes themselves.
Consequently, if you believe you have pending matters with the DIAN, it is better to act in time. Contact us and we will guide you through these procedures. Phone: 310 558 91 17. The first consultation is free.
https://www.dian.gov.co/descargas/EscritosComunicados/2017/170_Comunicado_de_prensa_27102017.pdf
Would You Like to Pay Less Income Tax to the DIAN and Less Industry, Commerce and Signage Tax (ICA)?
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Accounting Bogotá
Would you like to pay less income tax to the DIAN and less Industry, Commerce and Signage Tax (ICA)?
For 2022, 2023 and subsequent years, the rate used to calculate tax in income tax returns for both individuals and legal entities in Colombia is 35%. In addition to the above, ICA tax must be paid on the income received, and the rate depends on each municipality. These taxes represent a very high tax burden, especially for small companies and merchants, as well as for some professionals who work independently.
Key information
By registering under the Simple Taxation Regime (RST), the burden of complying with tax obligations is not only simplified; most importantly, the amount payable as taxes may be significantly reduced because the rates are much lower. RST rates range from 1.8% to 14.5%, and their application depends on gross income and the business activity carried out.
Contact us and we will help you evaluate the possibility of reducing your tax payments.
Remember: the first consultation is FREE. Request it here.If you need more information, advice or guidance, request an appointment here or write to
310 558 91 17 – 313 821 48 03If you need more information, advice or guidance, request an appointment and tell us about your case so we can review the next step.
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Accounting Bogotá
Supporting Document for purchases made from parties not required to issue invoices
Do you know whether you must generate a Supporting Document for purchases made from parties not required to issue invoices?
Key information
According to DIAN Resolution 167 of December 30, 2021, the required parties had a deadline to implement it beginning May 2, 2022. However, through Resolution 488 of April 29, 2022, the DIAN postponed this obligation to August 1, 2022. Nevertheless, as with Electronic Invoicing and Electronic Payroll, this Supporting Document is already a reality, so implementation is necessary.
But who is required to do it?
You are required to generate it if you acquire goods or services from a supplier that is not required to issue a sales invoice, so that you can document the transaction and have support for costs, deductions or deductible taxes in your tax returns.
If you are an electronic invoicer, VAT-liable party, income tax and complementary tax taxpayer, and you need to support costs and deductions for income tax and complementary tax purposes, as well as deductible VAT, you must generate the Supporting Document.
Do you need more information? Request an appointment or contact us here or at:
310 558 91 17 - 313 821 48 03
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Accounting Bogotá
Tax Value Unit (UVT) value, year 2026
The UVT for 2026 in Colombia was set at $52,374.
Key information
Through Resolution 000238 of December 15, 2025, the DIAN set the value of the Tax Value Unit (UVT) applicable for 2026. This value is used to adjust the amounts contained in provisions related to taxes and obligations administered by the DIAN.
| Concept | 2026 Value |
|---|---|
| Tax Value Unit (UVT) | $52,374 |
| Minimum penalty | $524,000 |
This value is used for different calculations in the assessment of taxes and penalties for omission or late filing.
As a business owner, you should focus your efforts on developing your company’s operations. We take care of the accounting, financial information, correct tax calculation and timely filing of taxes so that you do not incur unnecessary penalties.
Remember that we treat your accounting matter, situation or problem as our own in order to solve it quickly.
Contact us: +57 310 558 91 17 – 313 821 48 03
Schedule your appointment for more personalized advice here.If you need more information, advice or guidance, request an appointment and tell us about your case so we can review the next step..
