Formalizing Small Informal Businesses In Colombia
Step-by-step path for taking an informal business in Colombia (a street stall, an unregistered point of sale, several informal points run by one owner) into a formal structure with the DIAN and the Chamber of Commerce, for 2026. Covers the choice of legal form (persona natural comerciante or SAS), RUT registration and the CIIU code, the choice between the ordinary regime and the Régimen Simple de Tributación (SIMPLE, ET arts. 903 to 916) with its 100,000 UVT limit, exclusions and 2026 rates (art. 908), the opt-in deadline (last business day of February, art. 909), electronic invoicing within two months (art. 915), commercial registration, and the opening balance checklist. UVT 2026 COP 52,374.
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