Fiscal policy in Colombia continues to move toward tighter control over ultra-processed products. For 2026, the Colombian National Tax and Customs Authority (DIAN) updated the rates for the Tax on Sugar-Sweetened Ultra-Processed Beverages (IBUA) and reaffirmed the conditions of the Tax on Industrialized Ultra-Processed Foods (ICUI). These changes directly affect profitability, pricing strategies, and tax […]
The National Tax and Customs Authority of Colombia (DIAN) announced a technical update to the tax rate tables applicable to the Electronic Sales Invoice (FEV), in compliance with Legislative Decree 1474 of 2025. This decree introduces temporary tax measures aimed at covering expenses under the General State Budget, within the framework of the nationwide emergency […]
Tax digitalization in Latin America does not follow a single model, nor does it evolve uniformly. Its development takes place across functional axes that strengthen tax control, operational traceability, and organizational efficiency. Rather than focusing solely on the isolated adoption of “new electronic documents,” the region has shown a clear trend toward integrating the entire […]
Colombia is preparing for a high-impact fiscal adjustment starting in 2026. Through Legislative Decree 1474, the National Government introduces a package of extraordinary tax measures in response to the declared state of economic and social emergency, with direct effects on financial operations, digital commerce, and corporate tax planning. Beyond the temporary nature of the decree, […]
The DIAN has announced the new value of the Tax Value Unit (UVT) for the year 2026 through Resolution No. 000238. This adjustment will directly impact your tax obligations and the way you calculate penalties, withholdings, and tax limits. Official Value for 2026 The UVT has been set at $52,374, representing an increase compared to […]
The Ministry of Health and Social Protection of Colombia has announced versions 1.4.6.0 (production) and 5.4.6.0 (testing) of the FEV–RIPS Unified Validation Mechanism, a key update for healthcare service providers that issue electronic invoices. These new versions include technical adjustments, improvements in data validation, and new rejection rules that directly impact the electronic invoicing process […]
The National Tax and Customs Directorate (DIAN) has issued Unified Resolution 000227, a document that consolidates and organizes the current tax, customs, and exchange regulations. With this measure, DIAN aims to reduce regulatory fragmentation and make it easier for taxpayers, companies, and officials to access and apply the rules. What does this Resolution mean for […]
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