3 Guides across 2 jobs. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
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.
Colombian VAT return (IVA -- Impuesto sobre las Ventas) for self-employed individuals under the regimen comun/responsable. Covers the standard 19% rate, reduced 5%, excluded goods/services, bimonthly/quarterly filing, electronic invoicing, and Regimen Simple de Tributacion (SIMPLE). Primary source: Estatuto Tributario (E.T.) Libro Tercero; Ley 1819/2016; Ley 2277/2022.