Property code tables for document issuance
In the following section you will find information regarding the different property code tables defined by the DIAN in the technical annex.
Table 1
Types of Documents
Annex 1.9 01-11-2023 - 13.1.3. Document Type: cbc:InvoiceTypeCode and cbc:CreditnoteTypeCode
| Code
|
Meaning
|
Usage
|
| 01
|
Electronic Sales Invoice
|
Invoice types
|
| 02
|
Electronic sales invoice - export
|
| 03
|
Electronic transmission document - type 03
|
| 04
|
Electronic Sales Invoice - type 04
|
| 91
|
Credit Note
|
Exclusive to document references (DocumentReference elements)
|
| 92
|
Debit Note
|
| 05
|
Document Support in acquisitions to Not Obligated to Invoice
|
Exclusive for Support Document in acquisitions to Not Obligated to Invoice
|
| 95
|
Adjustment Note Document Document Support in acquisitions to Not Obligated to Invoice
|
| 96
|
Events (ApplicationResponse)
|
|
Table 2
Operation Types
| Annex 1.9 01-11-2023 - 13.1.5. Types of operation
For Invoices:
| Code
|
Value
|
| 09
|
AIU
|
| 10
|
Standard*
|
| 11
|
Commands
|
| 12
|
Transport**
|
| 14
|
Notaries
|
| 15
|
Buy Currencies
|
| 16
|
Currency Sale
|
Note: (*) Default value
Note: (**) Value corresponding to operations carried out by the cargo transportation sector
Types of Health Operation
| Code
|
| SS-CUFE
|
| SS-CUDE
|
| SS-POS
|
| SS-SNum
|
| SS-Collection
|
| SS-Report
|
| SS-NoContribution
|
Note: The explanation and validity of the types of operations for the health sector will be reported at http://url.minsalud.gov.co/facturacion-electronica once the Ministry of Health informs all the actors regulated by them.
For Credit Notes:
| Code
|
Value
|
| 20
|
Credit note that references an electronic invoice*
|
| 22
|
Credit note without reference to invoices*.
|
Note: (*) The default value is 20, the above means that if a value is not reported, it is assumed to be 20 and the corresponding set of validations will be applied. (*)Preferable for use of rebate notes or conditional discounts. Notes type 22 do not have rejection validation. Subsequent control object.
For Debit Notes:
| Code
|
Value
|
| 30
|
Debit note that references an electronic invoice*
|
| 32
|
Debit note without reference to invoices*.
|
Note: The default value is 30, the above means that if a value is not reported, 30 is added and the corresponding set of validations will be applied. Notes type 32 and 33 do not have rejection validation. Subsequent control object.
@IMPORTANT: Notes type 22 and 32 do not have rejection validation. (Posterior control object).
Document Support in acquisitions to Not Obligated to Invoice:
| Code
|
Value
|
| 10
|
Resident
|
| 11
|
Non-Resident
|
Note: In accordance with current regulations, what is indicated for the concept of tax resident in Colombia and non-tax resident in Colombia must be taken into account.
|
Table 3
Identification types
| Annex 1.9 01-11-2023 - 13.2.1. Identification document (Type of Tax Identifier):
cbc:CompanyID.@schemeName; sts:ProviderID.@schemeName
| Code
|
Meaning
|
| 11
|
Civil registry
|
| 12
|
ID card
|
| 13
|
Citizenship card
|
| 21
|
Immigration card
|
| 22
|
Immigration card
|
| 31
|
NIT
|
| 41
|
Passport
|
| 42
|
Foreign identification document
|
| 47
|
PEP (Special Permanence Permit)
|
| 48
|
PPT (Temporary Protection Permit) New type of identification of annex 1.9
|
| 50
|
NIT from another country
|
| 91
|
NUIP*
|
|
@IMPORTANT: (*) It should be used only for the acquirer, because this type of document does not belong to the document types in the RUT database.
Table 4
Discount code
Annex 1.9 01-11-2023 - 13.3.9. Discount codes
| Code
|
Meaning
|
| 0
|
Unconditional discount
|
| 1
|
Conditional Discount
|
|
Table 5
Types of Person
Annex 1.9 01-11-2023 - 13.2.3. Type of legal organization (Persons): cbc:AdditionalAccountID
| Code
|
Meaning
|
| 1
|
Legal entity and similar entities
|
| 2
|
Natural and assimilated person
|
|
Table 6
Units of Measurement
Annex 1.9 01-11-2023 - 13.3.6. Quantity Units: @unitCode
| Code
|
Description
|
Code
|
Description
|
Code
|
Description
|
| 04
|
small spray
|
BIL
|
trillion dollars
|
HUR
|
time
|
| 05
|
raise
|
B.J.
|
bucket
|
HY
|
one hundred yards
|
| 08
|
Batch heat
|
BK
|
basket
|
AI
|
inch pound
|
| 10
|
group
|
BL
|
bullet
|
IC
|
count per inch
|
| 11
|
equip
|
BLD
|
dry barrel
|
IE
|
person
|
| 13
|
ration
|
BLL
|
barrel (US)(oil, etc.)
|
IF
|
inches of water
|
| 14
|
shot
|
BO
|
bottle
|
II
|
inch column
|
| 15
|
stick
|
BP
|
one hundred board feet
|
IL
|
inch per minute
|
| 16
|
one hundred and fifteen kg drum
|
BQL
|
becquerel
|
IM
|
print
|
| 17
|
hundred pound drum
|
BR
|
bar
|
INH
|
inch
|
|
@IMPORTANT: This catalog is more extensive, for more information refer to the corresponding Annex section.
Table 7
Codes for reference prices
Annex 1.9 01-11-2023 - 13.3.10. List of codes for reference prices
| Code
|
Meaning
|
| 1
|
Commercial value
|
| 2
|
Value in Inventories
|
| 3
|
Other value
|
|
Table 8
Codes for products and services
Annex 1.9 01-11-2023 - 13.3.5 Products @schemeID, @schemeName, @schemeAgencyID
| @schemeID
|
@schemeName
|
schemeAgencyID
|
Use
|
| 001
|
UNSPSC
|
10
|
Colombia Efficient Purchase: use content from the "Code" column
|
| 010
|
GTIN
|
9
|
Global Product Identification Numbers - GTIN
- See 8.2
- When there are fewer than 14 numbers in a data structure (for example, GTIN8), the numbers must be right justified in a 14-digit field padded with hills in the leftmost positions.
|
| 020
|
Tariff Item
|
195
|
Tariff item
|
| 999
|
Taxpayer Adoption Standard
|
|
- The value in the @schemeName attribute will not be validated
- The @schemeAgencyID attribute should not be used
|
Note: For commercial samples or gifts, '01' must be sent in the field codigoTipoPrecio
|
@IMPORTANT: For more information on the code for products and services, refer to the corresponding section of the Annex.
Table 9
Reasons for credit note
Annex 1.9 01-11-2023 - 13.2.4 Correction Concept for Credit Notes cac DiscrepancyResponse cbc ResponseCode
| Code
|
Description
|
| 1
|
Partial return of the goods and/or partial non-acceptance of the service
|
| 2
|
Electronic invoice cancellation
|
| 3
|
Rebate or partial or total discount
|
| 4
|
Price adjustment
|
| 5
|
Commercial discount for prompt payment
|
| 6
|
Commercial discount for sales volume
|
|
Table 10
Reasons for debit note
Annex 1.9 01-11-2023 - 13.2.5. Correction Concept for Debit Notes cac DiscrepancyResponsecbc ResponseCode
| Code
|
Description
|
| 1
|
Interest
|
| 2
|
Expenses receivable
|
| 3
|
Changing the value
|
| 4
|
Others
|
|
Table 11
Tax Types
Annex 1.9 01-11-2023 - 13.2.2 Taxes cac:TaxScheme/ID, cac:TaxScheme/Name
| Identifier
|
Name
|
Description
|
| 01
|
VAT
|
Value Added Tax
|
| 02
|
IC
|
Consumption Tax
|
| 03
|
ICA
|
Industry, Commerce and Notice Tax
|
| 04
|
INC
|
National Consumption Tax
|
| 05
|
ReteVAT
|
VAT withholding
|
| 06
|
ReteRenta
|
Income Withholding
|
| 07
|
ReteICA
|
Withholding on the ICA
|
| 08
|
Percent CI
|
Plastic Bag Consumption Tax
|
| 20
|
FtoHorticulture
|
Hortifruit Promotion Fee
|
| 21
|
Doorbell
|
Stamp Tax
|
| 22
|
INC Bags
|
National Plastic Bag Consumption Tax
|
| 23
|
INCarbon
|
National Carbon Tax
|
| 24
|
INCombustibles
|
National Fuel Tax
|
| 25
|
Fuel Surcharge
|
Fuel surtax
|
| 26
|
Sordicom
|
Retail contributions (Fuels)
|
| 30
|
IC Data
|
Data Consumption Tax
|
| 32
|
ICL
|
Liquor Excise Tax
|
| 33
|
INPP
|
National tax on plastic products
|
| 34
|
IBUA
|
Tax on ultra-processed sugary drinks****
|
| 35
|
ICUI
|
Tax on industrially ultra-processed edible products and/or with a high content of added sugars, sodium or saturated fats
|
| 36
|
ADV
|
AD VALOREM
|
| ZZ*
|
Name of the tax figure**
|
Other taxes, fees, contributions, and similar
|
Note (*): In cases where the tax expressed in the list of this section is not available, the ZZ code must be used to report the tax, rates, contributions or similar and the taxpayer must indicate the corresponding information that applies
Note (**): The name of the tax figure is assigned by the biller and will not be a cause for rejection
Note (***): To calculate the ICA tax and ReteICA withholding, the percentage of these must be reported with two (2) decimal places and its operation must be divided by one hundred (100) and In turn, the product of this operation must be divided again by ten (10) and this would be the value to be reported in the XML
Note (****): To calculate the IBUA tax, the operation is carried out between the values of the fields (PerUnitAmount*BaseUnitMeasure) with two (2) decimal places and its result must be divided by one hundred (100) and this would be the value to report in the element (TaxAmount) of the XML
Note (*****): To calculate the ICUI tax, the operation is carried out between the values of the fields (Percent * TaxableAmount) with two (2) decimal places and its result must be divided per hundred (100) and this would be the value to report in the element (TaxAmount) of the XML
|
Table 12
Tax Rates
Annex 1.9 01-11-2023 - 13.3.11 Tax rate tables
| Tax reported
|
Possible values for the cbc:Percent field
The rate to be reported will depend on the tax aspect of the reported tax
|
| VAT
|
|
|
Rate
|
|
| Concept |
Rate |
(cbc:Percent) |
|
| Excent |
0.00 |
|
| Goods/Services at 5 |
5.00 |
|
| Contracts signed with the state before law 1819 |
16.00 |
|
| General rate |
19.00 |
|
|
| INC
|
|
|
Rate
|
|
| Concept |
(cbc:Percent) |
|
| Special rate |
2.00 |
|
| Special rate |
4.00 |
|
| General rate |
8.00 |
|
| Special rate |
16.00 |
|
|
| ReteVAT
|
15.00
100.00
|
|
@IMPORTANT: This catalog tax rates is more extensive, for more information refer to the referenced table 13.3.11 Tax rate tables
Table 13
Payment Methods
Annex 1.9 01-11-2023 - 13.3.4.2. Payment Means PaymentMeansCode
| Code
|
Medium
|
Code
|
Medium
|
| 1
|
Undefined instrument
|
39
|
Credit Business Corporate Exchange (CTX)
|
| 2
|
ACH Credit
|
40
|
Debit Business Corporate Exchange (CTX)
|
| 3
|
ACH Debit
|
41
|
Cash Concentration/Disbursement Credit Plus (CCD+)
|
| 4
|
ACH Demand Debit Reversal
|
42
|
Banking
|
| 5
|
ACH Demand Credit Reversal
|
43
|
Cash concentration / Debit plus disbursement (CCD+)
|
| 6
|
ACH Demand Credit
|
44
|
Exchange note
|
| 7
|
ACH Demand Debit
|
45
|
Bank Credit Transfer
|
| 8
|
Keep
|
46
|
Interbank Debit Transfer
|
| 9
|
National or Regional Clearing
|
47
|
Bank Debit Transfer
|
| 10
|
Cash
|
48
|
Credit Card
|
| 11
|
Reversal Credit Savings
|
49
|
Debit Card
|
| 12
|
Debit Reversal Savings
|
50
|
Postturn
|
| 13
|
Savings Credit
|
51
|
French banking standard telex
|
| 14
|
Debit Savings
|
52
|
Urgent commercial payment
|
| 15
|
Bookentry Credit
|
53
|
Urgent Treasury Payment
|
| 16
|
Bookentry Debit
|
60
|
Promissory note
|
| 17
|
Concentration of demand in cash/Credit Disbursement (CCD)
|
61
|
Promissory note signed by the creditor
|
| 18
|
Concentration of demand in cash/Disbursement (CCD) debit
|
62
|
Promissory note signed by the creditor, guaranteed by the bank
|
| 19
|
Corporate Business Payment Credit (CTP)
|
63
|
Promissory note signed by the creditor, guaranteed by a third party
|
| 20
|
Check
|
64
|
Promissory note signed by the bank
|
| 21
|
Banking project
|
65
|
Promissory note signed by one bank guaranteed by another bank
|
| 22
|
Certified banking project
|
66
|
Signed promissory note
|
| 23
|
Bank check
|
67
|
Promissory note signed by a third party guaranteed by a bank
|
| 24
|
Exchange note awaiting acceptance
|
70
|
Withdrawal of note by the creditor
|
| 25
|
Certified check
|
71
|
Bonuses
|
| 26
|
Local Check
|
72
|
Vouchers
|
| 27
|
Debit Payment Corporate Business (CTP)
|
74
|
Withdrawal of note by the creditor from a bank
|
| 28
|
Credit Business Corporate Exchange (CTX)
|
75
|
Withdrawal of note by the creditor, guaranteed by another bank
|
| 29
|
Debit Business Corporate Exchange (CTX)
|
76
|
Withdrawal of note by the creditor, on a bank guaranteed by a third party
|
| 30
|
Credit Transfer
|
77
|
Withdrawal of a note by the creditor on a third party
|
| 31
|
Debit Transfer
|
78
|
Withdrawal of a note by the creditor on a third party guaranteed by a bank
|
| 32
|
Cash Concentration / Disbursement Credit plus (CCD+)
|
91
|
Transferable bank note
|
| 33
|
Cash Concentration / Disbursement Debit plus (CCD+)
|
92
|
Transferable local check
|
| 34
|
Pre agreed payment and deposit (PPD)
|
93
|
Referenced turn
|
| 35
|
Cash Concentration Savings / Credit Disbursement (CCD)
|
94
|
Urgent turn
|
| 36
|
Cash Concentration Savings / Credit Disbursement (CCD)
|
95
|
Open format turn
|
| 37
|
Payment Corporate Business Credit Savings (CTP)
|
96
|
Requested payment method not used
|
| 38
|
Neogcio Corporate Debit Savings Payment (CTP)
|
97
|
Clearing between partners
|
|
|
|
ZZZ
|
Mutual agreement
|
|
Table 14
Form or Payment Method
Annex 1.9 01-11-2023 - 13.3.4.1. Payment Methods cbc PaymentMeans ID
| Code
|
Meaning
|
| 1
|
Counted
|
| 2
|
Credit
|
|
Table 15
Delivery conditions (INCOTERMS)
Annex 1.9 01-11-2023 - 13.3.7. Delivery Conditions (INCOTERMS)-LossRiskResponsibilityCode
| Code
|
Meaning
|
| CFR
|
Cost and freight
|
| CIF
|
Cost, freight and insurance
|
| CIP
|
Transportation and Insurance Paid up to
|
| CPT
|
Shipping Paid To
|
| DAP
|
Delivered to a Location
|
| DAT
|
Delivered at Terminal
|
| DDP
|
Delivered with Payment of Rights
|
| EXW
|
In Factory
|
| FAS
|
Franco on the side of the ship
|
| FCA
|
Free carrier
|
| FOB
|
Free on board
|
|
Table 16
Departments (ISO 3166-2:CO)
Annex 1.9 01-11-2023 - 13.4.2. Departments ISO 3166-2CO CountrySubentity, CountrySubentityCode
| Code
|
Name
|
ISO code
|
Code
|
Name
|
ISO code
|
|
