Refund and offset of credit balances

Taxpayers who have balances in favor in income and VAT returns may request them to the Dian for refund and/or compensation.

The automatic refund is the recognition in an agile way through the Computer Services of balances in favor determined in the Income Tax and Complementary Tax and Sales Tax -VAT returns, carried out by the Special Administrative Unit of the National Tax and Customs Directorate -DIAN to those taxpayers and responsible for these taxes, who comply with the previous assumptions established by the rules governing the matter.

You can consult your credit balances directly in your returns (in the credit balance box) or by accessing the DIAN computer services through www.dian.gov.co transactional menu and submenu access to information systems or the link: https://www.dian.gov.co/Transaccional/Paginas/Transaccional.aspx.

You may file the refund and/or compensation requests within two (2) years from the date of expiration of the deadline for filing, in accordance with article 854 of the Tax Statute.

Yes, you may file the refund request the day after filing the income tax return. If you meet the conditions set forth in Decree 963 of July 7, 2020, you will be entitled to the prerogatives set forth therein, i.e., obtain the refund within 15 business days, provided you are not high risk, support more than 25% of the costs, expenses or deductions in income or deductible taxes on sales with Electronic Invoice and submit the request in due form.

The Special Administrative Unit of the National Tax and Customs Directorate DIAN, will issue the respective administrative act that entitles you to the automatic refund within fifteen (15) business days following the date on which you filed the request in due form.

If your request for refund does not meet the requirements established to be entitled to the automatic refund, it will continue with the ordinary process, without requiring an administrative act stating so.

Source: DIAN

https://www.dian.gov.co/impuestos/Documents/Abece-Devoluciones.pdf