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Colombia NIT number guide

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Número de identificación tributaria (NIT)​

As per Article 555-1 of the Tax Statute, the tax identification number (NIT) is assigned by the National Directorate of Taxes and Customs to taxpayers, responsible entities, withholding agents, and declarants for tax purposes. It is mandatory when specified by the entity. The NIT assignment occurs through registration in the Unique Tax Registry (RUT), a vital mechanism for identifying, locating, and categorizing subjects of obligations managed by the Special Administrative Unit National Directorate of Taxes and Customs (DIAN). This process aligns with legal and regulatory standards outlined in Article 1.6.1.2.2 of Decree 1625 of 2016.

Format

Currently, the Tax Identification Number (NIT) assigned by the DIAN to legal entities, de facto partnerships, and other state or private entities assimilated to these, consists of 9 digits plus a verification digit calculated by the DIAN (Administrative Order 4 of 1989). The NITs assigned to these organizations range from 800,000,000 to 899,999,999 and increase from 900,000,000.

For natural persons, the NIT ranges from 1 to 13 digits plus a verification digit. The configuration of the NIT is as follows:

  • For citizenship cards with identification numbers in the range of 1 to 99,999,999, the NIT corresponds to the same number as the citizenship card plus a verification digit.

  • For identification types like identity cards and civil registration, issued before the Unique Personal Identification Number (NUIP), an NIT is assigned in the numerical range from 700,000,001 to 799,999,999, plus a verification digit.

  • For natural persons with nationalities other than Colombian, identified with identification documents such as a passport, foreigner ID card, foreigner card, Special Stay Permit (PEP), Temporary Protection Permit (PPT), among others, a number is assigned in the range of 600,000,001 to 799,999,999, plus a verification digit.

Colombians with identification numbers starting from 1,000,000,000 have an NIT corresponding to the same identification number plus a verification digit.

In all cases, the NIT additionally has a verification digit assigned by the information system, which is not considered part of the NIT. Its function is to uniquely identify the customer and ensure the accuracy of its issuance and exclusivity for the assigned taxpayer.

Frequently Asked Questions​

Does a foreign SaaS company exceed the Presencia Económica Significativa threshold — and must it register a NIT?​

Under Law 2277 of 2022 (effective January 1, 2024), a non-resident digital service provider has Presencia Económica Significativa (PES) in Colombia when it earns 31,300 UVT or more in gross income from Colombian users, or interacts systematically with 300,000 or more Colombian users per year. Once PES is triggered, the provider must either register a RUT/NIT and pay 3% income tax on gross revenue, or allow Colombian clients to withhold an equivalent amount at source. Merely displaying prices in Colombian pesos (COP) is itself treated as deliberate market interaction. [1] [2]

Why does my Colombian client withhold 20% from payments for consulting or technical services, and can a tax treaty reduce it?​

Colombia's Estatuto Tributario (Articles 406–408) requires Colombian payers to apply retención en la fuente of 20% on gross payments to non-resident individuals and companies for consulting, technical assistance, technical services, and software licences. The rate is the same whether the service is delivered inside or outside the country. However, Colombia has active double-tax treaties with Spain, Canada, Mexico, Chile, Portugal, the UK, Italy, and South Korea; under those treaties the rate may fall to 10% or zero depending on the treaty and service category. Without a treaty, the full 20% is withheld and remitted directly to DIAN — the foreign supplier cannot recover it through a Colombian tax return unless it is separately registered. [3] [4]

What happens if a company in Colombia issues an invoice without meeting factura electrónica requirements?​

Colombia's mandatory e-invoicing obligation covers virtually all commercial and service transactions. Failure to issue a factura electrónica when required carries a two-stage penalty under the Estatuto Tributario: first, closure of the business premises for 3 to 30 days (the "CERRADO POR LA DIAN" seal) under Article 652-1; and second, a monetary fine of 1% of the value of non-compliant invoices, capped at 950 UVT (approximately COP $44.5 million at the 2025 UVT rate), under Article 652 for invoices that were issued but lacked mandatory technical fields. Repeat violations automatically escalate to the closure sanction regardless of the monetary cap. [5] [6]

When must a Colombian company issue a Documento Soporte instead of requesting a factura electrónica from a foreign supplier?​

Foreign suppliers are not enrolled in Colombia's electronic invoicing system and therefore cannot issue a valid Colombian factura electrónica. When a Colombian company pays a non-resident supplier for goods or services, it must generate a Documento Soporte en Adquisiciones (Support Document) itself through the DIAN system. This document substitutes the invoice for tax-deduction purposes: without it, the expense is disallowed and the IVA credit is forfeited. DIAN Resolución 000167 of 2021 governs the technical format; if the foreign counterpart has no Colombian NIT, the document can record the supplier's foreign tax ID from their country of origin. [7] [8]

Can a freelancer or SME switch to or from the Régimen Simple de Tributación (RST) mid-year, and what are the income limits?​

Enrollment in the RST is not permitted mid-year — registration must occur by the last day of February of the tax year in which it is to apply (for 2026, the deadline was February 27, 2026). Taxpayers eligible to enroll are natural persons or companies whose shareholders are Colombian-resident natural persons, with prior-year gross income below 100,000 UVT; those engaged solely in liberal or intellectual professions face a lower cap of 12,000 UVT. Certain activities are excluded outright (fuel imports, weapons manufacture, vehicle sales). Voluntary withdrawal from the RST back to the Régimen Ordinario is also only effective from January 1 of the following year — an accidental late filing or threshold breach may leave a taxpayer stranded in the wrong regime for the full year. [9] [10]

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