DIAN Estatuto Tributario • Tarifa General 19% • Diferencial 5% • ReteIVA 15% 🇨🇴
Colombia IVA & ReteIVA DIAN Calculator
Calculate Colombian Sales Tax (IVA): standard 19% general rate, 5% preferential goods rate, price unbundling (IVA incluido), and commercial 15% ReteIVA withholding deductions.
Invoice & Tax Settlement Breakdown
Subtotal (Base Imponible) $ 0.00 Net price before taxes
IVA Liquidado $ 0.00 19% General
Total Factura (Gross) $ 0.00 Subtotal + IVA
Base Imponible Gravable: $ 0.00
IVA Fiscal Generado: $ 0.00
ReteIVA Retenido por el Comprador (15% del IVA): - $ 0.00
Net Cash Payable to Vendor (Valor Neto a Recibir): $ 0.00
Statutory Framework: IVA & ReteIVA in Colombia
Under Title II of the Estatuto Tributario de Colombia (E.T.):
Standard 19% & Reduced 5% Rates
- 19% Standard: Applies to the vast majority of goods and professional services.
- 5% Reduced: Applies to basic grains (coffee, corn for flour), agricultural equipment, electric vehicles, and timber.
- 0% Excluded: Basic food staples (milk, fresh meat, eggs), health services, education, and public utilities.
ReteIVA Withholding (Art. 437-1)
- When designated withholding agents (Grandes Contribuyentes) make purchases, they withhold 15% of the invoiced IVA value.
- The vendor treats this withholding advance tax payment credit on their bimonthly or quarterly DIAN Form 300 declaration.
📊 Liquidacion Oficial de Nomina y Prestaciones Sociales DIAN / MinTrabajo
| Statutory Component / Legal Deduction Item | Calculated Amount (COP) |
|---|---|
| Primary Net / Statutory Payable Amount | $0 COP |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Colombian DIAN & Labor Law Compliance Principal Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.