Colombia

DIAN updates tax rates for 2026: what you need to consider for Electronic Sales Invoicing (FEV)

Posted on by llbsadmin
Colombia blog
23
Jan

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 declaration issued by the Presidency of the Republic.

The update directly impacts Table 13.3.11 – Tax Rate Tables, introducing relevant adjustments that companies must consider to ensure proper tax compliance for the 2026 taxable year.

Key changes to the tax rate tables

  1. Changes to Value Added Tax (VAT)

In the VAT section, several clarifications and key modifications are introduced:

  • Spirits, wines, aperitifs, and similar products move from the preferential 5% rate to the standard 19% rate, eliminating the preferential treatment established in Article 468-1, paragraph 2 of the Colombian Tax Code.
  • A 19% VAT is established for games of chance and gambling operated exclusively online, applicable throughout 2026.

These adjustments aim to standardize the tax treatment of certain goods and services by eliminating previously applicable temporary benefits.

  1. Changes to the National Consumption Tax (INC)

The update introduces a new 19% rate under the National Consumption Tax, applicable to goods classified as luxury or harmful products.

According to the column “Measures under Emergency Decree 1474/2025”, this rate applies to tariff heading 87.11, which includes, among others:

  • High-displacement motorcycles
  • Yachts and recreational vessels
  • Luxury goods defined in Articles 512-3 and 512-4 of the Colombian Tax Code
  1. Excise Tax on Alcoholic Beverages (ICL)

For the first time, the table explicitly incorporates the Excise Tax on Alcoholic Beverages (ICL) section.

This tax establishes variable rates based on the alcohol content of a standard 750 cc bottle of spirits, wines, and aperitifs.

When the product volume differs from 750 cc, the tax must be calculated proportionally and rounded to the nearest peso, in accordance with applicable regulations.

  1. Ad Valorem component for 2026

The update also incorporates the Ad Valorem component applicable to the 2026 taxable year:

  • A 30% rate is established on the retail sale price before taxes for spirits, wines, aperitifs, and similar products.

This component seeks to tax the commercial value of the product, complementing the specific per-unit taxation scheme.

What should companies do?

These changes have a direct impact on electronic invoicing processes, tax calculation, tax reporting, and regulatory compliance. Therefore, it is essential for organizations to:

  • Update their invoicing systems and ERP platforms
  • Review tax rules and configurations
  • Ensure the correct application of tax rates in the Electronic Sales Invoice (FEV)

Incorrect configuration may lead to tax errors, penalties, or invoice rejections by DIAN.

Is your invoicing system ready for the 2026 tax changes?

At LLB Solutions, we help you update and validate your tax operations in Dynamics 365 and other ERP systems, ensuring full compliance with DIAN regulations.

Contact us and schedule a preventive tax review with our experts.

 info@llbsolutions.com | Localización Colombia

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