½Û×ÓÊÓƵ

Those who are responsible for VAT in Colombia are required to file a periodic VAT return. In order to file VAT returns in Colombia, the taxpayer must first be registered in the Single Tax Registry.

The official VAT returns provided by the DIAN must be used:

1. Ìý

   •ÌýÌýÌýÌý As a general rule in the case of VAT, form 300 is filed.

2. Ìý

   •ÌýÌýÌýÌý Service providers from abroad who are responsible for VAT should file form 325.

VAT returns in Colombia are submitted electronically through the DIAN's online portal on a bi-monthly, four-monthly or annual basis.

The following are required to file bi-monthly VAT returns:

1. Ìý

   •ÌýÌýÌýÌý Individuals and legal entities with income equal to or greater than 92,000 UVT as of 31 December of the previous year.

2. Ìý

   •ÌýÌýÌýÌý Those expressly designated as large taxpayers by the DIAN.

3. Ìý

   •ÌýÌýÌýÌý Those who sell goods and/or provide services that are classified as exempt from VAT (0% rate transactions).

Taxpayers with income of less than 92,000 UVT file VAT returns on a four-monthly basis.

Annual