Not tax advice. Computation tools only. Have a professional review before filing.
OOpenAccountants
openaccountants/skills/colombia-iva.md
colombia-iva.md434 lines17.4 KB
v20
1---
2name: colombia-iva
3description: Use this skill whenever asked to prepare, review, or classify transactions for a Colombia IVA (Impuesto sobre las Ventas) return or advise on Colombian VAT registration, filing, and DIAN compliance. Trigger on phrases like "prepare IVA return Colombia", "Colombian VAT", "IVA Colombia", "DIAN", "NIT", or any Colombia IVA request. ALWAYS read this skill before touching any Colombia IVA work.
4version: 2.0
5jurisdiction: CO
6tax_year: 2025
7category: international
8depends_on:
9 - vat-workflow-base
10---
11 
12# Colombia IVA (Impuesto sobre las Ventas) Skill v2.0
13 
14---
15 
16## Section 1 — Quick reference
17 
18| Field | Value |
19|---|---|
20| Country | Colombia (República de Colombia) |
21| Tax | IVA — Impuesto sobre las Ventas (VAT) |
22| Currency | COP (Colombian Peso — $) |
23| Standard rate | 19% |
24| Reduced rates | 5% (medicines, medical devices, agricultural inputs, passenger air transport, accommodation); 0% (basic foods — pan, arroz, leche, huevos, etc.) |
25| Zero rate | 0% (exports of goods, certain services exported to non-residents) |
26| Exempt | Financial services, insurance, education, healthcare, public utilities (residential), land transport, books, newspapers |
27| Registration threshold | Responsable de IVA: annual income ≥ COP 96,000,000 (UVT × 3,500 for 2025) or other conditions; below = No Responsable de IVA (formerly "Régimen Simplificado") |
28| Tax authority | DIAN (Dirección de Impuestos y Aduanas Nacionales) |
29| Filing portal | DIAN portal — https://www.dian.gov.co (MUISCA system) |
30| Return form | Declaración del Impuesto sobre las Ventas (Formulario 300) |
31| Filing frequency | Bimonthly (Jan–Feb, Mar–Apr, May–Jun, Jul–Aug, Sep–Oct, Nov–Dec) for Responsables |
32| Deadline | Varies by NIT — typically 10th–23rd of month following period end |
33| e-Invoice | Factura Electrónica mandatory (DIAN authorized — habilitación previa) |
34| NIT | Número de Identificación Tributaria — Colombian taxpayer ID |
35| Contributor | Open Accountants Community |
36| Validated by | Pending — requires sign-off by Colombia-licensed Contador Público |
37| Skill version | 2.0 |
38 
39### Key Formulario 300 fields
40 
41| Field | Meaning |
42|---|---|
43| Casilla 27 | Total taxable sales 19% |
44| Casilla 28 | Total taxable sales 5% |
45| Casilla 29 | Total exports |
46| Casilla 30 | Total excluded/exempt |
47| Casilla 67 | IVA generado (output IVA) |
48| Casilla 82 | IVA descontable (input IVA — purchases) |
49| Casilla 88 | Retención IVA a favor (IVA withholding received) |
50| Casilla 89 | Saldo a pagar (net IVA payable) |
51| Casilla 92 | Saldo a favor (excess credit carried forward) |
52 
53### Conservative defaults
54 
55| Ambiguity | Default |
56|---|---|
57| Unknown rate on a sale | 19% standard |
58| Unknown whether 5% rate applies | 19% until confirmed |
59| Unknown whether food is zero-rated basic or not | 0% if unprocessed basic; 19% if processed/restaurant |
60| Unknown whether export documentation complete | Treat as domestic 19% |
61| Unknown business-use % (vehicle, phone, home) | 0% input credit |
62| Unknown whether Factura Electrónica issued | No input credit until confirmed |
63| Foreign digital service | 19% — DIAN requires foreign providers to register |
64| No Responsable supplier | No IVA credit (they do not charge IVA) |
65 
66### Red flag thresholds
67 
68| Threshold | Value |
69|---|---|
70| HIGH single transaction | COP 50,000,000 |
71| HIGH tax delta on single conservative default | COP 9,500,000 |
72| MEDIUM counterparty concentration | >40% of output or input |
73| MEDIUM conservative default count | >4 per return |
74| LOW absolute net IVA position | COP 100,000,000 |
75 
76---
77 
78## Section 2 — Required inputs and refusal catalogue
79 
80### Required inputs
81 
82Before starting any Colombia IVA work, obtain:
83 
841. NIT (Número de Identificación Tributaria) and RUT (Registro Único Tributario) certificate
852. Bimonthly bank statements in COP (all business accounts)
863. Facturas Electrónicas issued (XML from DIAN-authorized software with CUFE — Código Único de Factura Electrónica)
874. Facturas Electrónicas received from suppliers (with CUFE)
885. Prior period Formulario 300 (for saldo a favor carried forward)
896. Import customs declarations (Declaración de Importación) from DIAN Customs
907. Retención en la fuente de IVA certificates (if subject to withholding)
91 
92### Refusal catalogue
93 
94Refuse and escalate to a Contador Público for:
95- Prorrata / proporcionalidad (partial exemption for mixed taxable/exempt businesses)
96- IVA en construcción (complex rules on real estate and construction)
97| IVA retenciones — complex agent cases
98- IVA refund for exporters — DIAN process is complex
99- Free trade zones (Zonas Francas) — special IVA treatment
100- Industria y Comercio (ICA) — separate municipal tax, not IVA
101- Impuesto Nacional al Consumo (INC) — separate consumption tax on restaurants, vehicles
102 
103---
104 
105## Section 3 — Supplier pattern library
106 
107### 3.1 Banking and financial services
108 
109| Supplier | Typical description | IVA rate | Input credit |
110|---|---|---|---|
111| Bancolombia | Bank fees, transfers | Exempt | No |
112| Davivienda | Account fees, loans | Exempt | No |
113| Banco de Bogotá | Commercial banking | Exempt | No |
114| Banco Popular | Business banking | Exempt | No |
115| BBVA Colombia | Corporate banking | Exempt | No |
116| Nequi (Bancolombia) | Digital wallet | Exempt (payment) | No |
117| Daviplata (Davivienda) | Mobile money | Exempt | No |
118| PayU Colombia | Payment gateway — commission | 19% | Yes |
119| ePayco | Digital payments | 19% | Yes |
120| Wompi (Bancolombia) | E-commerce payments | 19% | Yes |
121 
122### 3.2 Electricity and utilities
123 
124| Supplier | Typical description | IVA rate | Input credit |
125|---|---|---|---|
126| Grupo EPM (EPM Medellín) | Electricity — Medellín/Antioquia | 0% (residential) / 19% (non-residential commercial) | Yes (business) |
127| Codensa (Enel Colombia) | Electricity — Bogotá | 19% (non-residential) | Yes (business) |
128| Electricaribe / Air-e | Electricity — Caribbean coast | 19% (commercial) | Yes |
129| Gas Natural Fenosa Colombia | Natural gas | 0% (residential) / 19% (commercial) | Yes |
130| Triple A | Water — Barranquilla | 0% (residential) | No (residential) |
131| EAAB (Acueducto Bogotá) | Water — Bogotá | 0% (residential) | No (residential) |
132 
133### 3.3 Telecommunications
134 
135| Supplier | Typical description | IVA rate | Input credit |
136|---|---|---|---|
137| Claro Colombia | Mobile, internet, TV | 19% | Yes (business use) |
138| Movistar Colombia (Telefónica) | Mobile, broadband | 19% | Yes (business use) |
139| Tigo Colombia | Mobile, cable | 19% | Yes (business use) |
140| ETB (Empresa de Telecomunicaciones de Bogotá) | Fixed line, fiber | 19% | Yes |
141| DirecTV Colombia | Satellite TV | 19% | Yes (business) |
142| UNE (EPM Telecomunicaciones) | Fiber, mobile — Medellín | 19% | Yes |
143 
144### 3.4 Transport and travel
145 
146| Supplier | Typical description | IVA rate | Input credit |
147|---|---|---|---|
148| Avianca | Domestic flights | 5% (passenger air) | Yes |
149| Avianca | International flights | 0% (export) | No |
150| LATAM Colombia | Domestic/international | 5% / 0% | Yes (domestic) |
151| Viva Air Colombia | Domestic | 5% | Yes |
152| Transmilenio (Bogotá BRT) | Bus rapid transit | Exempt | No |
153| Metro de Medellín | Metro | Exempt | No |
154| Uber Colombia | Ride-hailing | 19% | Yes (business use) |
155| InDriver Colombia | Ride-hailing | 19% | Yes |
156| Intermunicipal bus | Long-distance bus | Exempt | No |
157 
158### 3.5 Logistics and courier
159 
160| Supplier | Typical description | IVA rate | Input credit |
161|---|---|---|---|
162| Servientrega | Domestic courier | 19% | Yes |
163| Coordinadora | Domestic courier | 19% | Yes |
164| TCC (Transportes Cargo Colombia) | Domestic freight | 19% | Yes |
165| DHL Colombia | International courier | 0% (export) / 19% (domestic) | Yes |
166| FedEx Colombia | International courier | 0% / 19% | Yes |
167| Efecty (Bancolombia) | Cash courier / payment | 19% (service fee) | Yes |
168 
169### 3.6 Retail and office supplies
170 
171| Supplier | Typical description | IVA rate | Input credit |
172|---|---|---|---|
173| Éxito (Grupo Éxito) | Supermarket — mixed | 19%/5%/0% mixed | Partial |
174| Jumbo Colombia (Cencosud) | Supermarket | Mixed | Partial |
175| Rappi Colombia | Delivery platform — commission | 19% | Yes |
176| Mercado Libre Colombia | E-commerce | 19% | Yes |
177| Office Depot Colombia | Office supplies | 19% | Yes |
178| Alkosto / Ktronix | Electronics, home | 19% | Yes |
179 
180### 3.7 Software and digital services
181 
182| Supplier | Typical description | IVA rate | Input credit |
183|---|---|---|---|
184| Siigo Colombia | Cloud accounting (SME leader) | 19% | Yes |
185| World Office | ERP Colombia | 19% | Yes |
186| ContaFácil | Accounting software | 19% | Yes |
187| Alegra Colombia | Invoicing, accounting | 19% | Yes |
188| Microsoft Colombia (Azure, M365) | Cloud — B2B | 19% (DIAN-registered foreign provider) | Yes |
189| Google Colombia (Workspace, Ads) | Digital — B2B | 19% (DIAN-registered) | Yes |
190| Zoom Colombia | Video — B2B | 19% | Yes |
191| AWS Colombia | Cloud — B2B | 19% | Yes |
192| Netflix Colombia | Streaming — B2C | 19% | No (B2C) |
193 
194### 3.8 Professional services
195 
196| Supplier | Typical description | IVA rate | Input credit |
197|---|---|---|---|
198| Contador Público | Accounting, audit, tax | 19% | Yes |
199| Firma de abogados | Legal services | 19% | Yes |
200| Agencia de publicidad | Advertising | 19% | Yes |
201| Empresa de consultoría | Management consulting | 19% | Yes |
202| Luker (chocolates — example B2B) | FMCG distributor | 19% | Yes |
203 
204### 3.9 Insurance
205 
206| Supplier | Typical description | IVA rate | Input credit |
207|---|---|---|---|
208| Suramericana (SURA) | All lines | Exempt | No |
209| Bolívar Seguros | Property, liability | Exempt | No |
210| Colseguros (Allianz) | Business insurance | Exempt | No |
211| Liberty Colombia | Motor, property | Exempt | No |
212 
213### 3.10 Basic food (0% IVA)
214 
215| Supplier | Typical description | IVA rate | Input credit |
216|---|---|---|---|
217| Unilever Colombia (basic foods) | Aceite, margarina | 0% | No (0-rate) |
218| Alpina | Leche, queso, yogur | 0% | No |
219| Nutresa (Colanta, etc.) | Basic dairy products | 0% | No |
220| Arroz / pan / huevos / sal | Unprocessed staples | 0% | No |
221 
222---
223 
224## Section 4 — Worked examples
225 
226### Example 1 — Standard IVA on consulting
227 
228**Scenario:** Bogotá consulting firm issues Factura Electrónica to Colombian corporate.
229 
230**Bank statement line (Bancolombia format):**
231```
232Fecha : 15/04/2025
233Tipo : Abono — Transferencia Electrónica
234Descripción : ACME SA — HONORARIOS CONSULTORÍA — FE CUFE: AB12...
235Valor : +$119.000.000
236Saldo : $619.000.000
237```
238 
239**Working:**
240- Factura Electrónica: net $100,000,000 + IVA 19% $19,000,000 = $119,000,000
241- Return entry: Casilla 27 — $100,000,000 | Casilla 67 (IVA generado): $19,000,000
242 
243*Note: COP amounts use period as thousands separator: $119.000.000 = COP 119,000,000*
244 
245---
246 
247### Example 2 — Reduced rate (5%) domestic flight
248 
249**Scenario:** Employee flies Bogotá–Medellín on Avianca.
250 
251**Bank statement line (Davivienda format):**
252```
253Fecha : 10/04/2025
254Tipo : Débito — Pago online
255Descripción : AVIANCA SA — TIQUETE BOG-MDE APR 2025
256Valor : -$472.500
257```
258 
259**Working:**
260- Domestic flight ticket: net $450,000 + IVA 5% $22,500 = $472,500
261- Input credit: $22,500 (business travel — documented purpose required)
262- Return entry: Casilla 28 — $450,000; Input IVA 5%: $22,500
263 
264---
265 
266### Example 3 — Zero-rated basic food
267 
268**Scenario:** Company purchases rice and eggs for cafetería.
269 
270**Bank statement line (Banco de Bogotá format):**
271```
272Fecha : 08/04/2025
273Tipo : Débito — Pago POS
274Descripción : ALMACENES EXITO SA — BOGOTA
275Valor : -$2.500.000
276```
277 
278**Working:**
279- Éxito receipt: rice $800,000 (0%) + eggs $400,000 (0%) + other items $1,300,000 (19%) = $2,500,000
280- Input credit on 19% portion: $1,300,000 × 19/119 = $207,563
281- Zero-rated items: no IVA credit applicable; not in IVA return
282 
283---
284 
285### Example 4 — Export of services (0%)
286 
287**Scenario:** Colombian IT company exports software development services to US client.
288 
289**Bank statement line (Bancolombia format):**
290```
291Fecha : 20/04/2025
292Tipo : Abono ME — Reintegro Divisas
293Descripción : TECH CORP USA — SOFTWARE DEV SERVICES Q1 2025
294Valor : +$380.000.000 (USD 95.000)
295```
296 
297**Working:**
298- Export of services consumed outside Colombia — 0% IVA
299- Issue Factura de Exportación Electrónica; file with DIAN
300- Return entry: Casilla 29 — $380,000,000 | IVA: $0
301 
302---
303 
304### Example 5 — IVA retenida (withholding)
305 
306**Scenario:** Company sells services to a gran contribuyente who retains 50% IVA.
307 
308**Bank statement line (BBVA format):**
309```
310Fecha : 25/04/2025
311Tipo : Abono — Transferencia
312Descripción : GRAN EMPRESA SA — FE INV-2025-041 NETO RETENCION IVA
313Valor : +$109.500.000
314```
315 
316**Working:**
317- Invoice: net $100,000,000 + IVA 19% $19,000,000 = $119,000,000
318- Gran contribuyente retains 50% IVA = $9,500,000; pays balance: $109,500,000
319- Output IVA: $19,000,000; Less retención received: $9,500,000
320- Casilla 88 (retención a favor): $9,500,000
321 
322---
323 
324### Example 6 — Bimonthly return summary (Mar–Apr 2025)
325 
326| Item | Net (COP) | IVA (COP) |
327|---|---|---|
328| Domestic sales 19% | 800,000,000 | 152,000,000 |
329| Domestic sales 5% | 50,000,000 | 2,500,000 |
330| Export sales (0%) | 100,000,000 | 0 |
331| Total Output | 950,000,000 | 154,500,000 |
332| Input IVA on purchases | 400,000,000 | 76,000,000 |
333| Retención IVA received | — | 15,000,000 |
334| Total Input + Retención | | 91,000,000 |
335| **Net IVA payable** | | **63,500,000** |
336 
337---
338 
339## Section 5 — Tier 1 rules (compressed)
340 
341**Rate assignment:**
342- 19% standard: most goods and services not listed below
343- 5%: domestic passenger air transport, accommodation/lodging, agricultural inputs, some medicines and medical devices
344- 0% (excluido/zero-rated): basic unprocessed foods (arroz, maíz, papa, sal, panela, leche, huevos, carne/pescado sin procesar), books, water supply (residential), agricultural animals
345- Exempt: financial services, insurance, education, healthcare (licensed practitioners), public utilities (residential electricity/gas), land transport, newspapers, public passenger transport
346 
347**Input credit:**
348- Credit allowed on 19% and 5% purchases for taxable activities
349- Must have Factura Electrónica with CUFE from Responsable de IVA supplier
350- No credit from No Responsable suppliers (they do not charge IVA)
351- No credit on excluido (0%) purchases or exempt purchases
352- IVA retenida: gran contribuyentes and retención agents withhold 15% or 50% of IVA — offset against payable
353 
354**Filing mechanics:**
355- File Formulario 300 bimonthly via DIAN MUISCA; deadline varies by NIT last digit
356- All B2B sales require Factura Electrónica with CUFE (DIAN-authorized software)
357- Saldo a favor carries forward; exporters can request refund after filing
358 
359---
360 
361## Section 6 — Tier 2 catalogue (genuinely data-unknowable items)
362 
363| Item | Why unknowable | What to ask |
364|---|---|---|
365| Utility rate | Residential (0%) vs commercial/industrial (19%) depends on usage classification | "Is the utility account registered for residential or commercial use? Provide contract." |
366| Food product (0% vs 19%) | Processed vs unprocessed distinction; restaurant meals (19%) vs basic food (0%) | "Is this a basic unprocessed food? Or restaurant service / processed packaged product?" |
367| Air transport (5% vs 0%) | Domestic (5%) vs international (0%) | "What is the route? Domestic Colombia or international?" |
368| Supplier regime | Responsable (IVA charged, credit allowed) vs No Responsable | "Confirm supplier's RUT — Responsable de IVA or No Responsable?" |
369| Business-use vehicle | DIAN limits on passenger vehicle IVA | "Vehicle type and business use %" |
370| Export documentation | Zero-rate requires DIAN export declaration | "Provide export invoice and DIAN export authorization." |
371 
372---
373 
374## Section 7 — Excel working paper
375 
376**Columns:** Date | Supplier/Customer | NIT | CUFE | Net (COP) | IVA Rate % | IVA (COP) | In/Out | Zero-rated? | Exempt? | Retención IVA? | Tier 2 flag | Notes
377 
378**Tab structure:**
3791. `Output_Sales` — Facturas Electrónicas issued
3802. `Input_Purchases` — Facturas Electrónicas received
3813. `F300_Summary` — bimonthly return totals
3824. `Tier2_Items` — awaiting client response
383 
384---
385 
386## Section 8 — Bank statement reading guide
387 
388### Bancolombia format
389```
390Fecha : 15/04/2025
391Tipo : Abono — Transferencia Electrónica
392Descripción : COMPANY NAME — FE INV-2025-041
393Valor : +$119.000.000
394Saldo : $619.000.000
395```
396 
397### Davivienda format
398```
39915/04/2025 | Crédito | COMPANY NAME | +119.000.000 | Saldo: 619.000.000
400```
401 
402### Key patterns:
403- **COP number format:** Period = thousands; no decimal (whole pesos): $119.000.000 = COP 119,000,000
404- **Abono:** Credit (money in) — match to issued Factura Electrónica
405- **Débito:** Debit (money out) — match to received Factura for input credit
406- **Reintegro Divisas:** Foreign currency conversion — export or foreign service
407 
408---
409 
410## Section 9 — Onboarding fallback
411 
412When client cannot provide Facturas Electrónicas for all transactions:
413 
4141. Use bank statement amounts as IVA-inclusive and back-calculate:
415 - Net = Total ÷ 1.19 | IVA = Total − Net
416 - Net = Total ÷ 1.05 (5% rate)
4172. Conservative defaults: 19% output; 0% input credit without CUFE-valid Factura Electrónica
4183. Flag all items without CUFE in Tier2_Items
4194. Issue data request for missing invoice references
4205. Warn client: DIAN can disallow input credit without Factura Electrónica with valid CUFE
421 
422---
423 
424## Section 10 — Reference material
425 
426| Resource | Reference |
427|---|---|
428| DIAN portal (MUISCA system) | https://www.dian.gov.co |
429| Estatuto Tributario (IVA — Artículos 420–512) | DIAN — legislación |
430| Resolución DIAN 000042/2020 — Factura Electrónica | DIAN — resoluciones |
431| IVA rate schedule | DIAN — tarifas IVA |
432| Retención en fuente IVA | DIAN — retención IVA guidance |
433| UVT (Unidad de Valor Tributario) — annual update | DIAN resolution each December |
434 

Run this skill, then get an accountant to check it

After running the full skill pack in Claude, sign up and upload your worksheet. We'll connect you with a trusted accountant in our network who can review your numbers before you file.

Sign up to submit a review

Quality

Q2: Research-verified

Deep research against tax authority sources. Not yet tested on real data.

Needs real client data + practitioner sign-off to reach Q1.

Accountant Review

Unverified
0/32

About

Use this skill whenever asked to prepare, review, or classify transactions for a Colombia IVA (Impuesto sobre las Ventas) return or advise on Colombian VAT registration, filing, and DIAN compliance. Trigger on phrases like "prepare IVA return Colombia", "Colombian VAT", "IVA Colombia", "DIAN", "NIT", or any Colombia IVA request. ALWAYS read this skill before touching any Colombia IVA work.

COty-2025

CO skill: