Source-cited draft: company formation & entity choice for Colombia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types, incorporation and annual compliance | The Sociedad por Acciones Simplificada (SAS) is by far the most common vehicle in Colombia — flexible, single-shareholder-capable, with no minimum capital and incorporation by private document. Companies acquire legal personality on registration with the local Cámara de Comercio. | |
| Most common entity — SAS | Sociedad por Acciones Simplificada — limited liability, 1+ shareholder, may be foreign-owned, no residency requirement for shareholdersLey 1258 de 2008 (SAS) | |
| Other entity types | Sociedad Anónima (S.A.), Sociedad de Responsabilidad Limitada (Ltda.), branch of a foreign company (sucursal)Código de Comercio (Decreto 410 de 1971) | |
| Minimum share capital (SAS) | No statutory minimum; subscribed capital must be paid within 2 years of incorporationLey 1258 de 2008 | |
| Incorporation document (SAS) | Bylaws may be a private document (no notarization required) unless real property/specific assets are contributedLey 1258 de 2008, art. 5 | |
| Legal representative | At least one legal representative required; no residency requirementLey 1258 de 2008 | |
The Sociedad por Acciones Simplificada (SAS) is by far the most common vehicle in Colombia — flexible, single-shareholder-capable, with no minimum capital and incorporation by private document. Companies acquire legal personality on registration with the local Cámara de Comercio.
Other Colombia computations in the OpenAccountants library.
| Registration with Chamber of Commerce |
| Register with the local Cámara de Comercio to obtain legal personality and Matrícula Mercantil (~5 business days)Código de Comercio; Ley 1258 de 2008 |
| Tax registration | Obtain RUT and NIT (tax ID) from DIAN; required before invoicing and bankingEstatuto Tributario Nacional (RUT obligation) |
| Registry tax (impuesto de registro) | 0.3%–1% of capital, depending on municipality/department, plus Chamber of Commerce registration feesLey 223 de 1995 (impuesto de registro) |
| Typical incorporation timeline | 5 to 10 business days (Chamber of Commerce registration plus NIT)Ley 1258 de 2008 (procedural) |
| Annual commercial registry renewal | Renew Matrícula Mercantil with the Cámara de Comercio annually (deadline 31 March)Código de Comercio |
| Core annual compliance | File annual CIT return with DIAN, periodic VAT and withholding returns, financial statements, and (where thresholds met) exógena information returnsEstatuto Tributario Nacional; DIAN annual deadline decree |
| Statutory auditor (Revisor Fiscal) | Required where gross assets exceed 5,000 SMLMV or gross income exceeds 3,000 SMLMV at prior year-endLey 43 de 1990; Código de Comercio art. 203 |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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