Persona natural comercianteColombia
What it takes to form, own and run a sole trader in Colombia, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
The registry’s and the law’s own pages do not mention it.
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El impuesto sobre la renta de las personas naturales residentes en el país
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Persona natural comerciante.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Persona natural comerciante.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Persona natural comerciante are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Persona natural comerciante.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners · 0–39%
A natural-person trader is taxed on income at the resident individual scale (Estatuto Tributario art. 241), in UVT.
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El impuesto sobre la renta de las personas naturales residentes en el país
- CFC rules in Colombia
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- The merchant informs the chamber of commerce of the loss of merchant status (Código de Comercio art. 33), and the chamber cancels the matrícula mercantil (cancellation fee set by Decreto 1074 de 2015 art. 2.2.2.46.1.3).
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El inscrito informará a la correspondiente cámara de comercio la pérdida de su calidad de comerciante
- Statutory fee
- COP 24,200
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1. Cancelación de la matrícula del comerciante 2.0 24,200
Every business in Colombia
VAT
- The tax
- VAT (value added tax)
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La tarifa general del impuesto sobre las ventas es del diecinueve por ciento (19%) salvo las excepciones contempladas en este título.
- Standard rate
- 19%
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La tarifa general del impuesto sobre las ventas es del diecinueve por ciento (19%) salvo las excepciones contempladas en este título.
- Other rates
- 5% the goods listed in article 468-1 of the Estatuto Tributario (coffee, wheat, maize for industrial use, rice for industrial use, oats and other listed foodstuffs)
- 5% the services listed in article 468-3 of the Estatuto Tributario (storage of agricultural products in general deposit warehouses and related commissions)
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Los siguientes bienes están gravados con la tarifa del cinco por ciento (5%)
- Registration threshold
- No threshold: from the first taxable supply
taxable supplies — article 437 makes every trader, in whatever phase of production and distribution, and anyone habitually doing similar acts, a responsible party, with no turnover condition
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En las ventas, los comerciantes, cualquiera que sea la fase de los ciclos de producción y distribución en la que actúen
- A foreign company
- no local representative required
Colombia taxes services supplied from abroad (article 420 of the Estatuto Tributario) and the DIAN runs a simplified VAT registration for foreign service providers, but no readable page stated whether a threshold applies, whether registration is from the first supply, or whether a representative is required. Pass A (23 Oct 2026), Kind 1: DIAN Resolución 51 de 2018 sets the whole procedure for foreign service providers (arts 3-9): they register in the RUT by a request through the DIAN's online PQSR service, made by their own legal representative or attorney, and the resolution names no Colombian representative or fiscal agent, so representative_required is 'no'. Whether a threshold applies (Estatuto Tributario art. 437 par. 3 exempts small registrants meeting six conditions, one of them a single establishment in Colombia) and whether registration runs from the first supply are not stated for foreign providers.
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Únicamente estarán sujetos a este procedimiento, los responsables sin residencia o sin domicilio en Colombia que presten servicios desde el exterior
- Returns filed
- Depends on the business
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Declaración y pago bimestral para aquellos responsables de este impuesto, grandes contribuyentes
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Colombia. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Persona natural comerciante
- ISO 20275 code
- 4OYESecondary GLEIF, Entity Legal Forms code list