Value Added Tax (VAT) Advisory
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Accounting Bogotá
Value Added Tax (VAT) Advisory
Advisory services on Value Added Tax (VAT) for people who start a business activity or provide services and, when registering in the RUT, seek to be classified as not responsible for VAT (formerly the Simplified Regime), in order not to become responsible for Value Added Tax. However, even if they meet the legal requirements, doing so may cause them to lose many business opportunities because of the limitations this regime imposes.
Value Added Tax (VAT) Advisory
First, business growth and development are being limited. The purpose of starting a business is to achieve the fastest possible growth. However, although being classified as not responsible for VAT under obligation 49 in the RUT reduces obligations, it also significantly limits proper business development.
If you register under obligation 49 — Not responsible for VAT — you are setting limits on growth and development. By contrast, being classified under responsibility 48 — Sales Tax — not only considerably expands the field of action in business and avoids limiting growth out of fear of being reclassified, but the amounts payable as VAT may be minimal compared with the business development that can be achieved. For this, it is enough to comply with the filing deadlines according to the DIAN tax calendar for 2022.
The obligation to invoice is independent of VAT responsibility; therefore, a person may not be responsible for VAT and at the same time may be required to issue invoices. This is established by Unified Electronic Invoice Concept 100202208-106-RAD-91142 of August 19, 2022.
The first advisory session is FREE.
310 558 91 17 - 313 821 48 03
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, 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.
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 03Supporting 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?
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
Tax Value Unit (UVT) value, year 2026
Through Resolution 000238 of December 15, 2025, the DIAN set the value of the Tax Value Unit (UVT) applicable in 2026.
Concept | 2026 Value
Tax Value Unit (UVT) | $52,374
Minimum penalty | $524,000
| These values are 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. |
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| 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. | New ICA rates in Bogotá as of 2022 |
With the issuance of District Agreement 780 of November 6, 2020, new rates were created for the Industry and Commerce Tax (ICA) in the city of Bogotá.
Article 6 of the Agreement modifies the Industry and Commerce Tax rate starting in taxable year 2022 for industrial, service and financial activities. Among others, professional consulting activities and services provided by contractors, builders and developers increased from 6.9 to 8.66 per thousand, while consulting services in the practice of a liberal profession decreased from 9.66 to 7.66 per thousand as of 2022.
Likewise, Article 5 establishes a temporary increase in ICA rates for taxable year 2021 for those who increased their income during the epidemiological situation caused by Coronavirus (COVID-19).
Later, Resolution No. SDH-000265 of April 13, 2021 adopted and updated the classification of economic activities (CIIU) and defined the ICA rates for all taxable activities in Bogotá.
For the correct application of Bogotá’s Industry and Commerce Tax, the District Treasury Secretariat has published the ICA Guide, which helps clarify questions when applying the tax.
These rates are important in order to apply the correct rate in ICA withholding processes. Learn here who the withholding agents are for Bogotá’s Industry and Commerce Tax and how the system operates.
According to the dynamics of ICA withholding under Resolution DDI-000305 of January 16, 2020 on withholding agents, Bogotá’s ICA Large Taxpayers are subject to withholding only by public entities and by large taxpayers designated by the DIAN. For 2026, Resolution DDI 029334 of October 31, 2025 designated Bogotá’s ICA Large Taxpayers.
The withholding system is governed, as applicable to the nature of the Industry and Commerce Tax, by the specific rules adopted by the Capital District and the general withholding rules applicable to income tax and complementary taxes.
To ensure efficient collection of the Industry and Commerce Tax, the Bogotá District Tax Directorate issued Resolution DDI-000305 of January 16, 2020, designating withholding agents for the Industry and Commerce Tax.
The following are withholding agents: public law entities; those classified as large taxpayers by the DIAN; those designated by the district tax director; intermediaries or third parties involved in transactions where ICA withholding is generated; consortiums and temporary unions when they make payments or credits to account to taxpayers under the ordinary or preferential ICA regime; and ordinary ICA regime taxpayers when the beneficiary is a taxpayer under the preferential regime and carries out taxed activities in the Capital District.
Withholding is not applied to payments or credits to non-ICA taxpayers, non-taxed or exempt payments, payments to public law entities, payments to a large taxpayer that files ICA in Bogotá except when the withholding agent is a public entity, resources from the health system capitation payment unit, public utility payments, or when a special taxable base applies, in which case withholding is applied on that base.
The ICA withholding rate is the rate corresponding to the respective activity. When the party subject to withholding does not report the activity or it cannot be established, the withholding rate is the maximum rate in force for the taxable period, and the transaction is taxed at that same rate.
Minimum bases to apply withholding for 2026:
Minimum withholding bases for 2026 (UVT value: $52,374)
Concept | Base in UVT | Base in pesos
Services | 4 UVT | $209,496
Purchases | 27 UVT | $1,414,098
Source: Bogotá District Treasury Secretariat - ICA.
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We provide tax advisory services.
Contact us; the first consultation is free: Tel / WhatsApp 310 558 91 17 – 313 821 48 03
Expiration of DIAN electronic signature
The Electronic Signature replaced what was formerly called the Digital Signature. This mechanism is used by the DIAN to validate the information submitted by taxpayers. In this way, the tax authority ensures that the documents are generated directly by the responsible parties, that there is no impersonation, and therefore that the information has full legality and effectiveness. This mechanism was implemented in 2016.
Because this mechanism is valid for three years, it is possible that for some taxpayers it has already expired or is close to expiring. They may then have problems signing documents for submission to the DIAN and may incur late filing of tax obligations.
If it has not yet expired, the update procedure is very simple and can be completed online through the DIAN guide. If it has already expired, the process is somewhat more complex and may require an appointment with the DIAN.
If you need help or guidance, we will gladly assist you.
Contact us by email here or by phone at 313 821 48 03 – 310 558 91 17. The first consultation is FREE.
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.
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.
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.
When the DIAN issues a request, it is usually because it has sufficient information about the taxpayer. The best response is to pay proper attention to the request and become up to date with the DIAN. Possible penalties can often be much higher than the taxes themselves.
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
| Restaurants, cafés, fruit shops, bakeries, fast-food outlets, bars, taverns and nightclubs have a defined regime for value added tax. These activities are generally not required to charge VAT, except in specific cases, but are subject to the National Consumption Tax (INC). | The simplified and ordinary INC regimes also apply to them. In both cases, those carrying out these activities have obligations, and non-compliance leads to penalties. Many of these businesses fail to comply with minimum legal operating requirements and are exposed to possible fines or penalties. By formalizing your business, you gain an advantage over others because you can focus on growth without fear. Proper classification under the correct regime ensures normal development of activities without creating additional burden. | With our advice, we identify whether you fall under the ordinary or simplified INC regime, clearly explaining the advantages and disadvantages in each case and proposing viable alternatives. We always seek compliance with tax regulations while also reducing costs to the maximum extent legally permitted. |
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| Determine National and Local Tax Obligations | Carrying out a business activity or providing income-generating services implies national and local tax responsibilities. It is important to identify the obligations that apply in order to avoid possible investigations, penalties and late-payment interest costs. Acquiring these tax responsibilities does not necessarily mean that taxes will be payable. Identifying in time which responsibilities arise from carrying out business activities is essential to reduce unbudgeted and unexpected costs. | A request from a tax authority such as the DIAN or a municipal or local tax office can be exhausting, frustrating, costly, and may even seriously affect your personal assets. In many cases, several years may pass without any type of request. Tax authorities may let time pass, sometimes deliberately, and act during the final period legally available to them in order to secure higher revenue. These entities usually have up to five years to begin a process that may end in collection for all years that were not declared. |
| VAT, invoicing and Supporting Document | National Consumption Tax (INC). | Electronic Invoicing Advisory. |
Expiration of the DIAN electronic invoicing digital certificate.Can invoicing continue through a POS system?.
Supporting Document for purchases made from parties not required to issue invoices.If 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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Vencimiento de firma electrónica DIAN
Vencimiento de Firma Electrónica DIAN.
La Firma Electrónica reemplazó lo que antes se llamaba Firma Digital. Este mecanismo es utilizado por la DIAN para validar la información que los contribuyentes envían. De esta manera, la Entidad Fiscalizadora se asegura que son generados directamente por los responsables y que no hay suplantación, y en consecuencia tiene plena legalidad y eficacia. Este mecanismo se implementó a partir de 2016.
Como este mecanismo tiene una vigencia de tres (3) años, es muy posible que para algunos contribuyentes que la hayan tramitado, ya este vencida o este próxima a hacerlo, y por lo tanto, puedan presentar problemas al momento de firmar los documentos para envío a la DIAN, y caer en una eventual extemporaneidad en la presentación de las Obligaciones tributarias como la Retención en la Fuente de acuerdo a las fechas del Calendario Tributario 2020 y sus modificaciones realizadas a casusa del Estado de Emergencia que invocó el Gobierno Nacional a raíz de situación mundial con respecto a COVID-19
Solución
Si aún no se ha vencido, el procediendo de actualización es muy sencillo y se hace vía WEB (ver paso a paso) https://www.dian.gov.co/impuestos/Firma%20Electrnica/1pasoapaso.pdf, sin embargo, si el vencimiento ya se produjo, el proceso es un poco más complejo y más aun teniendo en cuenta las restricciones de movilidad, ya que este trámite se requiere hacer de forma presencial, no obstante, este servicio por ahora se puede hacer vía WEB mediante solicitud de cita en la DIAN desde https://agendamientodigiturno.dian.gov.co/ y seguir el proceso el cual puede durar algunos días.
Si requiere ayuda u orientación con gusto le podemos colaborar.
Consúltenos mediante correo electrónico AQUI o a los teléfonos Cels 313 821 48 03 – 310 558 91 17. La primera consulta es GRATIS.
DIAN requiere a independientes, asalariados y restaurantes
La DIAN dentro del programa "Al dia con la DIAN" adelanta visistas y otras diligencias a Profesionales Independientes, Asalariados y Restaurantes con el animo de procurar el cumplimiento de las obligaciones de estas personas.
La entidad fiscalizadora estima que son muchas las personas, especialemente independientes que no cumplen las obligaciones tributarias por lo cual pueden ser considerados como omisos o evasores.
Se debe recordar que en la actualidad la DIAN cuenta con los mecanismos suficientes para identificar a los contribuyentes que no cumplen con sus obligaciones y que en cualquier momento seran requeridos.
Con frecuencia, cuando la DIAN efectua un requerimiento, es por que cuenta con la suficiente informacion del contribuyente, y lo mejor que puede hacer este contribuyente es prestarle la suficiente atencion al mismo y buscar la forma de ponerse " AL dia con la DIAN". pero no debe olvidar que puede incurrir en probables sanciones las cuales en muchas ocaciones son mucho mas elevadas que los mismos impuestos a pagar.
En concecuenia, si usted cree que tiene asuntos pendientes con la DIAN, es mejor actuar a tiempo. Contáctenos y lo orientamos en estos procedimientos. Tel 310 558 91 17. La primera consulta es gratis.
https://www.dian.gov.co/descargas/EscritosComunicados/2017/170_Comunicado_de_prensa_27102017.pdf
Impuesto Nacional al Consumo INC.
Los restaurantes, cafeterías, fruterías, panaderías, expendio de comidas rápidas, bares, tabernas, discotecas tienen un régimen definido en cuanto al valor agregado. Estas actividades no están en la obligación de cobrar el IVA, salvo excepciones, sino que están sometidas al Impuesto Nacional al Consumo INC.
También les aplica el Régimen Simplificado y el Común del INC. En ambos casos los ejecutores de estas actividades tienen unas obligaciones cuyo incumplimiento deriva en sanciones. Muchos de los negocios mencionados incumplen los mínimos lineamientos legales de funcionamiento por lo que están expuestos a eventuales multas o sanciones. Al formalizar su negocio tienen ventaja frente a los demás ya que se pueden concentrar en el crecimiento del mismo sin temor alguno. Una adecuada clasificación del régimen asegura un desarrollo normal de actividades sin que implique mayor desgaste.
Con nuestra asesoría se identifica si usted aplica al Régimen Común o Simplificado del Impuesto Nacional al Consumo INC indicándole de forma clara las ventajas y desventajas en cada caso proponiendo alternativas viables buscando siempre el cumplimento de la norma tributaria pero buscando también la reducción de los costos al máximo permitido en la búsqueda de un justo equilibrio
Determinar las Obligaciones Fiscales Nacionales y Locales
El hecho de desarrollar una actividad mercantil o de prestación de servicios generadora de renta, implica que se tienen unas responsabilidades de orden tributario nacional y local. Es importante identificar las obligaciones que se tienen con el objeto de evitar posibles investigaciones con las eventuales sanciones y costos por intereses de mora. Al adquirir estas responsabilidades fiscales, no implica que la consecuencia sea la de pagar impuestos. Identificar a tiempo qué responsabilidades se adquieren por desarrollar actividades mercantiles es fundamental para disminuir costos no presupuestados e inesperados.
El requerimiento de una entidad fiscalizadora como la DIAN o Oficina de impuestos municipales o locales puede ser desgastante, frustrante, oneroso e incluso puede comprometer seriamente su patrimonio personal. En muchos casos pueden pasar varios años sin que haya algún tipo de requerimiento. Las entidades fiscalizadoras pueden dejar pasar el tiempo a veces deliberadamente y actuar en los últimos momentos que legalmente les está permitido con el fin asegurar un mayor ingreso. Normalmente estas entidades tienen hasta cinco años para iniciar un proceso que puede terminar en cobros de todos los años dejados de declarar.
