Key information

It is the Single Tax Registry, through which individuals and legal entities are identified before the National Tax and Customs Directorate (DIAN).

We Create and Formalize Your Company

Do you have a postponed idea of creating your own company and becoming your own boss?

Do you have a company but still do not have the commercial registration and RUT that allow it to grow?

Have you thought about participating in public or private bidding processes but do not have the necessary documents?

Would you like to see your business grow and expand your market nationally and internationally?

Would you like to generate employment and stop being an employee?

Are you abroad and want to open your company in Colombia?

If you answered yes to any of the previous questions, now is the time to bring your business idea to life.

Creating an SAS company is very easy, fast and affordable. However, timely and ongoing accounting, tax and labor advice is also very necessary in order to avoid unnecessary risks that could stop its growth and development.

We take care of creating, formalizing or legalizing your company, and you take care of making your dream a reality and watching it grow.

Tell us about your projects and together we can make them happen. Let us start today.

We are experts in professional advisory services for business creation and formalization, accounting, tax, labor matters and other requirements according to your business needs.

Remember: the first consultation is FREE. Request it here.If you need more information, advice or guidance, request an appointment here or write to This email address is being protected from spambots. You need JavaScript enabled to view it...

310 558 91 17 – 313 821 48 03Can invoicing continue through a POS system?

POS receipts, that is, those generated through a cash register or computer program, may no longer be issued when the purchase exceeds 5 UVT ($212,060 for 2023). This is provided in paragraph 2 of Article 13 of Law 2155 of September 14, 2021, which modifies Article 616-1 of the Tax Code. This means that for sales above that amount, an electronic invoice must necessarily be prepared, especially when the buyer needs to support the purchase as a cost or expense, since amounts invoiced on a POS receipt are not deductible.

This became effective as of February 1, 2023, according to the schedule established in Resolution 001092 of July 1, 2022.

Therefore, if you are required to issue invoices and had been doing so through a POS system, the most advisable course is to implement Electronic Invoicing if you have not already done so, because buyers will likely request an invoice. It should be noted that once the POS receipt is generated, it is not possible to request that it be replaced with an electronic invoice, and that cost or expense cannot be deducted. This is established in Unified Electronic Invoice Concept 100202208-106-RAD-911 of August 19, 2022, section 3.3.2.1.

Likewise, if you are an income tax taxpayer or are responsible for VAT and need the cost or expense of the goods or services acquired to be deductible in the income tax return, or if you want to deduct the VAT paid in the VAT return, it is necessary for those items to be supported by an electronic invoice and not by a POS receipt, regardless of the amount. For example, POS receipts for gasoline purchases are not deductible. Consequently, it is best to request an electronic invoice for all payments made.

If you are thinking about creating your own company, with the DIAN’s free solution you can begin as an electronic invoicer, comply with the rules and avoid possible penalties.

Contact us so that, through professional advice, you can carry out a successful process as an electronic invoicer.

Remember that the first consultation is FREE, or schedule a personalized appointment here.

310 558 91 17 - 313 821 48 03

Differences between operating as an individual and as an SAS

One way professionals or entrepreneurs can carry out their activities is directly, that is, acting as an individual. Another way is through a legal entity, which may be a Simplified Joint Stock Company (SAS). This legal entity may be their own company, created by the individual as shareholder or partner, or may be used through a contract.

When practicing a profession, generally under a contracting arrangement, certain differences and/or difficulties may arise in obtaining a contract, especially when the goal is to contract with a government entity. This is where it becomes necessary to evaluate whether it is more convenient to operate as an individual or to incorporate a legal entity, which may be an SAS, and obtain the contract through it.

Let us review some differences between the two in order to decide which is more convenient.

If you require advisory services or the process for creating an SAS, do not hesitate to contact us and we will gladly carry out the process. Cell / WhatsApp: 310 558 91 17. Schedule an advisory appointment here.

310 558 91 17 - 313 821 48 03

Expiration of the DIAN electronic invoicing digital certificate

For many individuals and legal entities required to issue electronic invoices, and who began as electronic invoicers in 2020 using the DIAN’s free solution, the digital certificates that allow them to validate those documents before the DIAN have expired or are close to expiring. It should be remembered that digital certificates are valid for one year, and once they expire, invoices cannot be generated.

If this is your case, it is necessary to process the renewal of that certificate in order to continue invoicing.

Contact us here so we can provide the relevant advice at 310 558 91 17 or through /contacto#cb-contact-form and This email address is being protected from spambots. You need JavaScript enabled to view it..

Electronic Invoicing Advisory

For 2021, all individuals and legal entities responsible for VAT must invoice transactions through Electronic Invoicing.

Through Resolution 042 of May 2020 and Resolution 012 of 2021, the DIAN defined the schedule establishing the deadlines to begin electronic invoicing. Those deadlines expired between May and November 2020, depending on the code of the main CIIU activity. At this point, the required parties should already be using electronic invoicing.

However, some required parties may not yet have implemented it.

Although this process is not complex, it does require special care in every step in order to be successful.

Depending on certain characteristics of the person, whether an individual or legal entity, implementation may be free or may involve a cost.

It is advisable to analyze these characteristics to determine the best implementation method with the advice of experts in the subject, who can guide the full process.

We offer the advice you need for Electronic Invoicing, especially by implementing the entire process with the DIAN’s free solution until the first invoices are obtained.

Contact us by email here or by phone / WhatsApp at 310 558 91 17 – 313 821 48 03. The first consultation is FREE. Schedule it here.

How to liquidate or close an SAS company

A maxim of law says that things are undone in the same way they are done; another says that ignorance of the law does not exempt a person from responsibility.

In this regard, many people, with the intention of starting a business, easily incorporate an SAS company.

It is very common to see recently graduated professionals, encouraged by the entrepreneurship promoted in their universities, first associate with classmates to create a Simplified Joint Stock Company (SAS) because of how easy it is to create. In this way, they seek to make their dreams of becoming independent entrepreneurs and their own bosses a reality. Without a doubt, it is a very sound option. However, after creating the company and giving legal life to a new entity, frustration sometimes follows because, for some reason, the corporate purpose of the SAS cannot be carried out.

At that moment, the promoters must decide whether to continue or close the company.

When creating an SAS, it is necessary to consider not only its creation but also its possible, and sometimes premature, termination. Like individuals, SAS companies are born and die.

However, the act of terminating an SAS is often not taken into account, either because of optimism that it will never happen, simple forgetfulness, lack of foresight or mere neglect.

The Chambers of Commerce, the DIAN and municipal treasury offices have many records of SAS companies that came into legal existence but never operated or carried out their corporate purpose and still remain active. Their creators simply forgot about them.

If an SAS is still “alive,” it remains, until its liquidation and dissolution, subject to rights and obligations — and the obligations are almost always greater than the rights.

Even if the company has not carried out a single transaction or activity, from the moment it is created it acquires immediate obligations, especially before oversight entities such as the DIAN, treasury secretariats or municipal tax offices, Chambers of Commerce and others. These obligations end only with the dissolution and liquidation of the SAS, as well as the cancellation of the RUT before the DIAN and the RIT before the Treasury Secretariat. It should be remembered that even if a company carries out no transactions of any kind, at a minimum it is required to renew its registration annually at the Chamber of Commerce, file an income tax return and file municipal taxes.

Many SAS companies are in this situation or are about to be, and it must be taken into account that responsibility falls directly on their promoters and legal representatives.

If your SAS is in this condition, the best course is to close it properly.

Contact us here at 310 558 91 17 - 313 821 48 03 or This email address is being protected from spambots. You need JavaScript enabled to view it. so we can handle this process properly.

The first consultation is free. Schedule an appointment here.

We Help You Create Your Company

In general terms, regarding business creation in Colombia, including the representation of a foreign company, the law provides for the following types of companies.

Types or classes of commercial companies:

Simplified Joint Stock Company (SAS): a minimum of one (1) person is required, with no limit on shareholders; it may be formed by legal entities and foreign companies.

Limited Liability Company: formed by a minimum of two (2) partners and a maximum of 25.

Corporation: formed by a minimum of five (5) partners, with no limit on the number of shareholders.

General Partnership: minimum of two (2) capitalist or industrial partners.

Simple Limited Partnership: minimum of two (2) partners, with a maximum of 25 limited or capitalist partners. There must be at least one (1) managing partner.

Limited Partnership by Shares: minimum of five (5) limited partners, with no limit on partners, and one (1) managing partner.

Branches or subsidiaries

A branch is a commercial establishment opened in Colombia by a company domiciled abroad, whose administrator has authority to legally represent it (Article 263 of the Commercial Code). Opening a branch allows the foreign company to carry out permanent business in Colombia (Article 58 of the General Procedural Code, Article 20 of the Tax Code and Article 471 of the Commercial Code).

A subsidiary is a company directly controlled by another company, without the use of intermediary companies.

To register a foreign company, certain requirements must be met and specific steps must be followed, which you can consult in the corresponding guide.

Currently, the easiest way to create a company is through the SAS structure, due to its expedited process and reduced formalities. However, it is necessary to keep in mind that SAS companies hold rights and obligations just like any other company.

We take care of creating, formalizing or legalizing your company, and you take care of making your dream a reality and watching it grow.

Contact us and we will help you create your SAS company.

Contact: +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.

Schedule an appointmentGeneral contact.