Contributed by Raúl Fernando Hoyos Calderón, PKF Cabrera Internacional, Colombia
| How are VAT returns submitted to the tax authorities? | In order to file VAT returns in Colombia, a taxpayer must first be registered in the Single Tax Registry ('Registro Único Tributario', or RUT).
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The official VAT returns provided by the National Tax and Customs Directorate ('Dirección de Impuestos y Aduanas Nacionales', or DIAN) must be used:
• As a general rule in the case of VAT, form 300 is used.
• Service providers from abroad who are responsible for VAT should file form 325.
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VAT returns in Colombia are submitted electronically through the DIAN's online portal. An access code is required.
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A VAT return must contain an electronic signature. |
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| Can a business submit paper VAT returns? | No, it is not possible to submit paper VAT returns in Colombia. |
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| Can an agent submit a VAT return on behalf of the business? | Yes, a representative can be appointed to file and sign VAT returns on behalf of the business. |
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| How many boxes/data fields are there on the |
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Web page updated on 17 Mar 2025 17:08