Documents Required for Business Registration in Colombia

Documents Required for Business Registration in Colombia

Before registering for VAT in Colombia, you need to have the right documents ready. This article outlines the general documentation requirements based on your business type and registration scheme.

General Requirements for All Registration Types

Regardless of your registration type, DIAN (Dirección de Impuestos y Aduanas Nacionales) requires basic identifying information about your business. You will generally need to provide:

• Legal name of the business or individual

• Country of incorporation or residence

• Primary business activity description

• Tax identification number from your home country (for non-residents)

• Contact information, including email address and phone number

Standard VAT Registration: Resident Businesses

For resident businesses registering under the Standard VAT Regime, the following documents are typically required:

• NIT (Número de Identificación Tributaria): Colombia's national tax identification number, obtained through the RUT (Registro Único Tributario) enrollment process with DIAN

• RUT enrollment confirmation: Proof of registration in DIAN's Unique Tax Registry

• Certificate of incorporation or commercial registry: Issued by the Cámara de Comercio (Chamber of Commerce)

• Valid government-issued ID of the legal representative

• Proof of business address in Colombia

Simplified Registration: Non-Resident Remote Sellers

Non-resident remote sellers registering for the Simplified Registration scheme generally need to provide:

• Legal name and registered address of the business in its home country

• Tax identification number from the home country

• Description of the digital or electronic services provided

• Contact email address for DIAN correspondence

• Confirmation that the business provides services to non-VAT-registered Colombian customers

Note: A local fiscal representative is not required for non-resident sellers registering under the Simplified Registration scheme.

RST (Simplified Tax Regime) Registration

The RST is currently out of scope for Kintsugi's Colombia V2 support. The following is provided for informational purposes only.

To register under the RST, resident individuals and businesses must confirm that their gross income does not exceed 100,000 UVT in the preceding tax year (or is not expected to exceed 100,000 UVT for new businesses). The documents required are similar to those for Standard VAT Registration, plus evidence of income qualification.

Who Cannot Register Under the RST?

Certain businesses and individuals are not eligible for the RST regardless of income. Ineligible entities include:

• Foreign legal entities or their permanent establishments

• Companies that are affiliates, subsidiaries, or branches of foreign entities

• Companies that are shareholders or beneficiaries of other entities in Colombia or abroad

• Financial entities

• Companies resulting from a business division within the past five years

• Non-resident natural persons or their permanent establishments

• Businesses engaged in microcredit, factoring, financial advisory, fuel import, automobile manufacturing or import, energy generation or distribution, or the production and sale of firearms and explosives

Need Help?

If you are unsure which documents apply to your situation or need help preparing for registration, just reach out to us using the chat in the bottom right corner of your screen.